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14. What cost 1 yard of cloth, when 7yd. can be bought

for £ 6. lls. 3d. ? 15. If a man, in 9 days, travel 112m. lfur. 21rd., how

far will he travel in 1 day? 16. If 8 acres produce 21T. 5cwt. lqr. 121b. of hay,

what will acre produce ? 17. If a family consume in 1 year 598gal. 2qt. of molas

ses, how much may be necessary for 1 month ? 18. John Smith has 12 silver spoons, weighing 3lb. 10oz.

ildwt. ; what is the weight of each spoon ? 19. Samuel Johnson bought 7 loads of timber, measuring

55T. 19ft. ; what was the quantity in each load ? 20. If the moon, in 10 days, move in her orbit 4S. 11°.

55'. 50"., how far does she move in 1 day ? 21. If $ 9 will buy 24lb. 83. 33. 17. 10gr. of ipecacu

anha, how large a quantity will $1 purchase ? 22. When $ 12 will buy 34A. OR. 32p. Syd. 5ft. 48in. of

wild land ; how much will $ 1 buy ? 23. Joseph Doe will cut 24 cords 105 feet of wood in 9

days ; how much will he cut in 1 day? 24. When 8 acres of land produce 25Ch. 17bu. 3pk. 4qt. of grain ; what will 1 acre produce ?

When the quantity is a composite number, that is, one which is composed of the product of two or more numbers, we proceed as in the following question. 25. When 24 yards of broadcloth are sold for £ 57. 10s. Od., what is the price of 1 yard ? Ans. £2. 7s. 11d.

In this question, we find the com6) 57 10 0 ponent parts, or factors, of 24 are 11 8

6 and 4; that is, 6 multiplied by 4

produces 24. We therefore first £2 7 11

divide the price by one of these numbers, and then divide the quotient by the other. From the above process we deduce the following

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RULE.

II. Divide the dividend by one of the component parts, and the quotient thence arising by the other, and the last quotient will be the answer.

When the quantity is such, that it cannot be resolved

OPERATION.

8.

d.

into two or more factors, the question must be performed by Long Division, as in the following question. 26. If 23cwt. of iron cost £171. ls. 3d. what cost lcwt. ?

Ans. £ 7. 8s. 9d. £.

In this question we first divide 23) 171 i 30 £7. the pounds by 23, and obtain 7 for 161

the quotient, and £10 remaining, 10

we reduce to shillings and annex 20

the ls. and again divide by 23 and 23) 201 (85. obtain 8s. for the quotient. The 184

remainder, 178., we reduce to pence 17

and annex the 3d. and again divide 12

by 23, and obtain 9d. for the quo

tient. Thus we find the answer to 23) 207 (9d.

be £7. 8s. 9d. 207 So in similar cases we should divide the highest denomination by the quantity, and if any thing remains, reduce it to the next lower denomination and continue to divide until it is reduced to the lowest denomination. 27. If a man travel 117m. 7fur. 20rd. in 30 days, how

far will he travel in 1 day? 28. If 84 loads of hay weigh 201 Tons 4cwt. 2qr. Olb.,

what will 1 load weigh? 29. When 72 ladies require 567yd. Oqr. Ona. for their dresses, how many yards will be necessary for 1 lady ? 30. When 132 sailors require 470yd. Iqr. of cloth to make their garments, how many yards will be necessary for 1 sailor ? 31. If $62 will buy 1095lb. 14oz. 6dr. of beef, how

much may be obtained for $ 1 ? 32. Paid £ 280. 58. 9}d. for 97 tons of lead; what did

it cost per ton ? 33. If a man travel 662m. 4fur. 28rd. 3yd. 2ft. 2in. in 38

days, how far will he travel in 1 day? 34. When 98 acres produce 2739bu. 1pk. 5qt. of

grain, what will 1 acre produce ? 35. A tailor made 48 garments from 378 yards of cloth;

what quantity would it take to make 1 garment ? 36. When 19 tons of iron will purchase 262A. 3R. 37p. 25yd. Ift. 40in. of land, how much may be obtained for 1 ton ?

Section 18.

BILLS.

Haverhill, March 19, 1842. Mr. William Greenleaf,

Bought of Moses Atwood, 86 Shovels,

at $ 0.50. 90 Spades,

86. 18 Ploughs,

11.00. 23 Handsaws,

3.50. 14 Hammers,

62. 12 Millsaws,

12.12. 46 Cwt. Iron,

12.00.

$ 1105.02. Received payment,

Moses Atwood.

Lowell, June 5, 1842. Mr. Amos Dow,

Bought of Lord & Greenleaf.
37 Chests Green Tea,

at $ 23.75.
42
Black do.

17.50.
43 Casks Wine,

99.00. 12 Crates Liverpool Ware,

175.00. 19 bls. Genessee Flour,

7.00. 23 bu. Rye,

1.52.

$ 8138.71.

Received payment,

Lord & Greenleaf,

by James Clark.

12 "

Baltimore, July 19, 1842. Mr. John Kimball,

Bought of Simon Grey, 14 oz. Gum Camphor,

at $ 0.63. Laudanum,

.88. 23 “ Gum Elastic,

.62. 16 “ Emetic Tartar,

1.27. 17 " Cantharides,

2.25.

$ 92.21. Received payment,

Simon Grey,

by Enoch Osgood.

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New York, May 20, 1842. Dr. John Smith,

Bought of Somes & Gridley,
82 galls. Temperance Wine, at $.75.
89
Port,
do.

.92.
24 pair Silk Gloves,

.50.

$ 155.38. Received payment,

Somes & Gridley.

Newburyport, March 7, 1842. Mr. Levi Webster,

Bought of James Frankland, 6 lbs. Chocolate,

at $.,18. 12 - Flour,

.20. 6 pair Shoes,

1.80. 30 lbs. Candles,

.26.

$ 22.08. Received payment,

James Frankland.

Salem, May 13, 1842. Mr. Noah Webster,

Bought of Ayer, Fitts, & Co. 80 pair Hose,

at $ 1.20. 17 Boots,

3.00. 19 Shoes,

1.08. 23 Gloves,

.75.

$ 184.77. Received payment,

Ayer, Fitts, & Co.

by William Summers.

Baltimore, June 30, 1842. Mr. Samuel Osgood,

Bought of Stephen Barnwell, 27 Young Readers,

at $.20. 10 Greek Lexicons,

3.90. 7 Ainsworth's Dictionaries,

4.75. 19 Folio Bibles,

2.93 20 Testaments,

.37.

$ 140.72. Received payment,

Stephen Barnwell.

Philadelphia, August 1, 1842. Mr. Elias Smith,

Bought of Timothy Eaton, 49 yds. Calico,

at $.30. 46 Irish Linen,

2.56. 140 ps. Nankin,

2.91. 169 yds. Pongee Silk,

2.00. 153 Blue do.

1.37.

1087.47.

Received payment,

Timothy Eaton.

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