place of hundredths, by 5, if the shillings be odd; and the third place by 1 when the farthings exceed 12, and by 2 when they exceed 36.

EXAMPLES. 1. Find the decimal of 7s. 9 d. by inspection.

,3 = 6s.

5 for the odd shillings.
39=the farthings in 9 d.
2 for the excess of 36.

£. ,391=decimal required. 2. Find the decimal expression of 16s. 4 d. and 17s. 8 d.

Ans. £ ,819, and £ ,885 3. Write down £47 18 101 in a decimal expression.

Ans. £47,943 4. Reduce £1 8s. 2d. to an equivalent decimal.

Ans. £1,40

a

PROBLEM II.

a short and easy method to find the value of any decimal of

a pound by inspection. Rule.-Double the first figure, or place of tenths, for shillings, and if the second figure be 5, or more than 5, reckon another shilling; then, after this 5 is deducted, call the figures in the second and third places so many farthings, abating 1 when they are above 12, and 2 when above 36, and the result will be the answer.

Note.-When the decimal has but 2 figures, if any thing remains after the shillings are taken out, a cipher must be annexed to the left hand, or supposed to be so.

EXAMPLES.
1. Find the value of £. ,679 by inspection.

12s=double of 6
1 for the 5 in the second place which is to be

deducted out of 7 Add 71d.=29 farthings remain to be added. Deduct d. for the excess of 12.

Ans. 13s. 7d.

2. Find the value of £. ,876 by inspection. Ans. 17s.61d. 3. Find the value of £.,842 by inspection. Ans. 16s. 10 do 4. Find the value of £.,097 by inspection. Ans. ls. 111d.

REDUCTION OF CURRENCIES. Rules for reducing the Currencies of the several United

States* into Federal Money.

CASE I.
To reduce the currencies of the different states, where a
dollar is an even number of shillings, to Federal Money.
They are

New England, Ncw-York, and
Virginia,

North Carolina.
Kentucky, and

Tennessee. RULE.- 1. When the sum consists of pounds only, annex a cipnoz to the pounds, and divide by half the number of shillings in a dollar, the quotient will be dollars.t

2. But if the sum consists of pounds, shillings, pence, &c. bring the given sum into shillings, and reduce the pence and farthings to a decimal of a shilling ; annex said decimal to the shillings, with a decimal point between, then divide the whole by the number of shillings conlained in a dollar, and the quotient will be dollars, cents, mills, &c.

EXAMPLES. 1. Reduce 731. New-England and Virginia currency, tu Federal money.

3730

cts.

$243}=243 334 2. Reduce 451. 15s. 7 d. New-England currency, to fede. 20

[ral money.

d. A dollar=6)915,625 12)7,500

a

* Formerly the pound was of the same sterling value in all the colonies as in Great Britain, and a Spanish Dollar worth 4s. 6.- but the legisla tures of the different colonies emitted bills of credit, which afterwards de preciated in their value, in some states more, in others less, &c.

Thus a dollar is reckoned in
New-England, New-Jersey,

South-
Virginia,
Pennsylvania,

Carolina,
73. 60.

4s. 8d. Kentucky, and Delaware, and

and
Tennessee, Maryland,

Georgia,
Vew-York, and

North Carolina, † Adding a cipher to the pounds, multiplies the whole by 10, bringing them into tenths of a pound; then because a dollar is just three tenths of a pound, N. E.currency, dividing those lenths by 3, brings them into dollave &c. See Note, page 78.

}

63

Note. I farthing is ,25 ) which annex to the pence,

and 2

,50 > divide by 12, yon will have the 3

75) decimal required.

1 3. Reduce 3451. 10s. 11 d. New Hampshire, &c. currency, to Spanish milled dollars, or federal money.

£345 10 11
20

d.

12)11,2500 6)6910,9375

,9375 decimal. $1151,8229+ Ans. 4. Reduce 1051. 14s. 3;d. New-York and North-Caroli na currency, to federal money. £105 14 37

d 20

12)3,7500 dollar8)2114,3125

,3125 decimal. $264,289 06 Ans.

Or $ dcm. 1968 5. Reduce 4311. New-York currency to federal money. l'his being pounds only,*- 4)4310

06

cls.

Ans. $10771=1077,50 6. Reduce 281. 11x. 60. New England and Virginia currency, to federal money.

Ans. $95, 25 cts. 7. Change 4631. 10s. 8d. New-England, &c. currency, to federal money;

Ans. $1545, 11cts. lm. + 8. Reduce 35l. 19s. Virginia, &c. currency, to federal moncy.

Ans. $119, 83 cts. 3 m. t 9. Reduce 2141. 10s. 7/d. New-York, &c. currency, to federal money.

Ans. $536, 32 cts. 8 m. + 10. Reduce 3041. 11s. 5d. North-Carolina, &c. currency, to federal money.

Ans. $761 42 cts. 7 m. + 11. Change 2191. 11s. 7{d. New-England and Virginia currency, to federal money. Ans. $731 94 cts. +

* A dollar is 8s. in this currency 4*$-10 of a pound; therefore, multiply by 10, and divide by 4, brings the pounds into dollars, &c.

12. Change 2411. New-England, &c. currency, into foc deral money.

Ans. $803, 33 cts. 13. Bring 201. 18s. 5d. New-England currency, into dollars.

Ans. $69, 74 cts. 6. m. + 14. Reduce 4681. New-York currency to federal money

Ans. $1170 15. Reduce 17s. 9 d. New-York, &c. currency, to dollars, &c.

Ans. $2, 22 cts. 6,5 m. + 16. Borrowed 10 English crowns, at 6s. 8d. each, how iany dollars, at 6s. each, will pay the debt?

Ans. $11, 11 cts. I m. Note. There are several short practical methods of reducing New-England and New-York currencies to Federal Money, for which see the Appendix.

CASE II. To reduce the currency of New-Jersey, Pennsylvania,

Delaware, and Maryland, to Federal Money. Rule.—Multiply the given sum by 8, and divide the product by 3, and the quotient will be dollars, &c.*

EXAMPLES.

1. Reduce 2451. New-Jersey, &c. currency, to federal money.

£245 x 8–1960, and 1960:- 3=$653)=$653, 33 cts.

NOTE.—When there are shillings, pence, &c. in the given sum, reduce them to the decimal of a pound, then multily and divide as above, &c.

2. Reduce 361. Ils. 8}d. New Jersey, &c. currency, ta federal money.

£36,5854 decimal value.

8

$
3)292,6832(97,56106 Ans.

£. d.
3. Reduce 240 0 0 to federal money 640 00
4. Reduce 125 8 0

ANSWERS.

cts. m.

CASE III. To reduce the currency of South-Carolina and Georgia,

to Federal Money. Rule.—Multiply the given sum by 30, and divide the product by 7, the quotient will be the dollars, cents, &c.*

EXAMPLES, 1. Reduce 1001. South-Carolina and Georgia currency, :o federal money.

1001. x 30=3000; 3000-7=$428,5714 Ans. 2. Reduce 511. 16s. 9 d. Georgia currency, to federal nnney.

54,8406 decimal expression.

30

7)16-15,2180

Ans. 235,0311

ANSWERS. £ d.

$ cts. m 3. Reduce 94 14 8 to federal money, 405 99 8+ 4. Reduce 19 17 62

855 18 7 + 6. Reduce 417 14 6

1790 25 6. Reduce 140 10 0

602 1+ 2+ 7. Reduce 160 0 0

685 71 4 8. Reduce 0 11 6

2 46 4+ 9. Reduce 41 17 9

179 51 4

a

CASE IV. Co reduce the currency of Canada and Nova-Scotia to

Federal Money. RULE.--Multiply the given sum by 4, the product will be dollars.

Note.-Five shillings of this currency are equal dollar; consequently 4 dollars make one pound.

1. Reduce 1251. Canada and Nova-Scotia currency, to Hederal money

125

4

EXAMPLES.

Ans. $500 * 4s. 8d. or 561. to the dollar til at of a pound; herefore x30=7.

3