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Dollar is the money unit; all other denominations being ralued according to their place from the dollar's place.A point or comma, called a separatriz, may be placed after the dollars to separate them from the inferior denominations; then the first figure at the right of this separatrix is dimes, the second figure cents, and the third milis.*

ADDITION OF FEDERAL MONEY.

RULE.-1. Place the numbers according to their value; that is, dollars under dollars, dimes under dimes, cents under cents, &c. and proceed exactly as in whole numbers; then place the separatrix in the sum total, directly under the separating points above.

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2. When accounts are kept in dollars and cents, and no other deomina..ons are mentioned, which is the usual mode in common reckaing, then the first two figures at the right of the separatrix or point, ay be called so many cents instead of dimes and cents; for the lace of dimes is only the ten's place in cents; because ten cents make dime; for example, 48, 75, forty-eight dollars, seven dimes, five cents, may be read forty-eight dollars and seventy-five cents.

If the cents are less than ten, place a cipher in the ten's place, or pace of dimes.-Example. Write down four dollars and 7 cels. Thus, $4, 07 els.

* It may be observed, that all the figures at the left hand of the separatrix are dollars; or you may call the first figure dollars, and the other eagles, ke. Thus any sum of this money may be read differently, either wholly in the lowest denomination, or partly in the higher, and partly in the fowest; for example, 37 54, may be either read 3754 cents, or 375 dimes and 4 cents or 37 dollars 5 dimes and 4 cents, or 3 eagles 7 dollars 5 dimes and 4 cents.

EXAMPLES.

1. Find the sum of 304 dollars, 39 cents; 291 dollars, V cents; 136 dollars, 59 cents; 12 dollars and 10 cents.

(304, 39
291, 09

Thus,

136, 99

12, 10

Sum, 744, 57 Seven hundred forty-four dol lars and fifty-seven cents

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Ans. $1224.

S. What is the sum total of 127 dols. 19 cents, 278 dols. 19 cents, 34 dols. 7 cents, 5 dols. 10 cents, and I dol. 99 cents? Ans. $446, 54 ets. 9. What is the sum of 378 dols. 1 ct., 136 dols. 91 cts 344 dols. 8 cts., and 365 dols. ? 10. What is the sum of 46 cents, 52 cents, 92 cents, am 10 cents ? 11. What is the sum of 9 dimes, 8 dimes, and 80 cents i Ans. $21.

Aus. $2.

12. I received of A, B, and C, a sum of money; A paid me 95 dols. 43 ets., B paid me just three times as much as A, and C paid me just as much as A and B both : can you tell me how much money C paid me? Ans. $381, 72 cts.

13. There is an excellent well built ship just returned from the Indies. The ship only is valued at 12145 dols. 86 cents; and one quarter of her cargo is worth 25411 dols. 65 cents. Pray what is the value of the whole ship and Cargo? Ans. 113792, 46 cts.

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By an act of Congress, all the accounts of the United States the salaries of all officers, the revenues, &c, are to be reckoned in federal money; which mode of reckoning is so simple, easy, and convenient, that it will soon come into common practice throughout al the States.

SIMPLE SUBTRACTION.

Subtraction of whole Numbers,

TEACHETH to take a less number from a greater, of the same denomination, and thereby shows the difference, or remainder : as 4 dollars subtracted from 6 dollars, the remainder is 2 dollars.

RULE. Place the least number under the greatest, so that units may stand under units, tens under tens, &c. aud draw a hue under them.

2. Begin at the right hand, and take each figure in the lower frië from the figure above it, and set down the remainder.

3. If the lower figure is greater than that above it, add ten to the upper figure; from which number so increased, take the lower and set down the remainder, carrying one to the next lower number, with wh.ch proceed as before, and so on till the whole is timshed.

PROOF. Add the remainder to the least number, and if the sum be equal to the greatest, the work is right.

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Ans. 260822

17. From 2637804, take 2376982.

18. From ninety thousand, five hundred and forty-six take forty-two thousand, one hundred and nine.

Ans. 48437.

Ans. 44772.

19. From fifty-four thousand and twenty-six, take mine

thousand two hundred and fifty-four

20. From one million, take nine hundred and ninety-nine thousand. Ans. One thousand. 21. From nine hundred and eighty-seven millions, take nine hundred and eighty-seven thousand.

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Ans. 986013000.

22. Subtract one from a million, and show the remainder Ans. 999999.

QUESTIONS.

1. How much is six hundred and sixty-seven greater aan three hundred and ninety-five ?

Ans. 272.

2. What is the difference between twice twenty-seven and three times forty-five?

Ans. 81.

3. How much is 1200 greater than 365 and 721 added together? Ans. 114. 4. From New-London to Philadelphia is 240 miles. Now if a man should travel five days from New-London towards Philadelphia, at the rate of 39 miles each day, how far would he then be from Philadelphia. Ans. 45 miles. 5. What other number with these four, viz. 21, 33, 16, and 12, will make 100?

Ans. 19.

6. A wine merchant bought 721 pipes of wine for 90846 dollars, and sold 543 pipes thereof for 89049 dollars; how many pipes has he remaining or unsold, and what do they stand him in ?

Ans. 178 pipes unsold, and they stand him in $1797.

SUBTRACTION OF FEDERAL MONEY.

RULE. Place the numbers according to their value; that is, dollars under dollars, dimes under dimes, cents under cents, &c. and subtrac as in whole numbers.

$. d. c. m.

From 45, 4.7 5

Take 43, 48 5

EXAMPLES.

Rem. $1, 9 9 0 one dollar, nine dimes, and nine cout or one dollar and ninety-nine cents

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