41. The following statement of the elements of cost of a dozen eggs. purchased in the summer of 1909 by a New York consumer, is taken from a report of the United States Department of Agriculture:

cost to the consumer is represented by each item?

42. From a farm of 50 A. 100 sq. rd., 32 A. 145 sq. rd. were sold. What per cent?

43. A man receiving a salary of $1000 had his salary increased 20% one year, and the following year had it reduced 20%. What was his salary then?

44. At a forced sale, handkerchiefs, costing $72 per case of 6 gross, were sold for 76% per dozen. What was the loss per cent?

45. A farmer raised 355 bu. of onions. One fifth of them were unsalable; 25% of the remainder were frozen during the winter. What per cent of his crop could he sell? How many bushels?

How

46. Mr. Barton bought an overcoat for $24. The cost of his overcoat was 75% of the cost of his suit. much did he pay for both?

47. In 1908 a farmer cultivated 80 acres. In 1909 he cultivated 20% more than in 1908; in 1910, 25% more than in 1909; and in 1911 30% more than in 1910. How many acres did he cultivate in 1911?

48. The following is a newspaper clipping concerning prices of coffee:

Local quotations have been rising and
today high-grade blends, which early
in the year were selling at 25c, bring
28c; high grades have advanced from
22c to 25c; medium grades from 19c to
23c; common grades from 16c to 21c;
and the low grades from 14c to 20c.

Find the per cent of increase in price of high-grade blends. Of high grades. Of medium grades. Of common grades. Of low grades.

49. An office boy received $240 the first year he worked for a firm. The second year he received an increase of $60. The third year he received the same per cent of increase as the second year. What was his salary the third year?

50. Four towns - Conway, Deerfield, Sunderland, and Whately-unite in hiring a superintendent of schools at a salary of $750. Conway pays 30% of the salary, Deerfield 40%, Sunderland 20%, and Whately 10%. Find the amount paid by each town. To this salary the state adds $850, apportioning it among the towns on the same basis that the towns pay. How much does the state con

tribute to each town?

51. Mr. A sold his horse to Mr. B at a gain of 20%; Mr. B sold it to Mr. C for $195, thereby gaining 25%. How much did the horse cost Mr. A?

A DAIRY PROBLEM

The following table is taken from a bulletin issued by the Department of Agriculture:

SAMPLE OF FARMER'S MILK RECORD FOR ONE WEEK, FROM
JULY 30, P.M., TO AUGUST 6, a.m.

1. Find the total number of pounds of milk given during the week by each cow. By the herd. (Keep answers.)

2. Find the total number of pounds of butter fat produced by each cow. By the herd.

3. At 24 a pound, what was the value of the butter fat produced by each cow? By the herd?

Goods sent to an agent to be sold are a consignment; the person sending the goods is the consignor; and the person to whom the goods are sent is the consignee.

What is commission?

Define gross proceeds. Net proceeds.

The principles of percentage apply to problems in commission.

The gross proceeds are the whole or the base.

The commission

The net proceeds

}

are the part or the percentage.

The rate of commission is the value of the part or the rate per cent.

1. The gross proceeds are $250; the commission $6.25. Find the net proceeds.

2. The gross proceeds are $275; the net proceeds $260. Find the commission.

3. The net proceeds are $432; the commission $18. Find the gross proceeds.

4. Find the net proceeds when the gross proceeds are $350, the charges for cartage $3.50, and the commission $14.

5. A farmer sold for a neighbor 5 pigs at $8 each and received 10% of the money for his trouble. Find the gross proceeds; the commission; the net proceeds.

6. Ralph received $2 for selling 100.packages of tea at 10 cents a package. This was what per cent commission?

7. Mr. Dodge sent to his agent a ton of cabbage which the agent sold at $1.50 per hundredweight. The agent's commission was 10% and the freight and cartage charges $4. Find the net proceeds.

8. A lawyer was given an account of $200 to collect. He collected 75% of the account and charged a fee of 10% of the amount collected. Find his commission. The net proceeds.

9. A commission house retains $5 and remits $95 to the consignor. What per cent does the house charge for its services?

10. A real estate agent charged $200 for selling a farm for $4000. Find the rate of commission.

11. Mr. Cass receives a commission of $60 for selling a farmer's horses. This is 10% of the selling price. Find the selling price.

ORAL OR WRITTEN EXERCISES

Find the commission and the net proceeds on the following sales: