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89. How many men must be employed to finish a piece of work in 36 days, which 4 men can do in 90 days? 90. A floor which is 23 feet 6 inches long is to be covered with matting which is 1 foot 6 inches wide, how many yards will it require : 91. Three feet in length and 36 inches in breadth being a square yard, what length must be cut off a board 8 inches. wide to contain a square yard? 92. How many st of tea at 8s. 4d. per lb. are equivalent to 27%lb. of sugar at 10d. per lb. ? - 93. How many pieces of broad cloth may I have for 125 pieces of Irish linen valued at £1 per piece, the value of each, piece of cloth being 271 * 94. If with 100l I gain 61 in 12 months, with how many pounds could I gain the same sum in 3 months 95. What sum of money ought to be put to interest at 6per cent per annum, to gain in two months as much as 150l.would: gain in 6 months? - 96. If when wheat is sold at 6s. per bushel, the penny loaf weighs 12oz. what ought it to weigh when the price is 8s, per bushel ? 97. If 240l in 16 months gain 64! what will 60l gain in 6 months 2 98. If 20cwt. are carried 50 miles for 5l what must be paid in proportion for carrying 40cwt. 100 miles 99. If 12 men in 8 days can earn 8l 8s. what sum, would, 28 men earn at the same rate in 15 days : 100. If 31b. of worsted make 20 yards of stuff 13 yard wide, how many lbs. would make a piece of 100 yards long and I yard wide 2 101. How many stones of # foot 3 foot thick and # foot broad, would build a wall 160 feet long 30 feet high and 2 feet thick 2 102. If a wall 14 feet high is built in 15 days by 21 men, how many men could build a wall 16 feet high in 8 days, supposing the walls of equal length and thickness 2 103. If 666 stone of oats serve 12 horses 74 days, in how many days will 9 horses consume 315 stone, at the same rate of feeding P , 104. If an English mile of a new road can be made for 721; what would an Irish mile of the same cost?

105. If the diameter of the earth is 79114 English miles ; how many Irish miles are contained in it 2 106. How many gallons of water in a tun, if each gallon weighs 71b. 14oz. 2 107. If 3ct. 04r. 291b. long weight of beef can be bought for 6l 7s. 6d. ; how much may be bought for 19l 19s. 6d. 2 108. If 1.cwt. of 120lb. cost 21, 10s. 0d. ; how many cwt. of 112 lb. each can be had for 1001? 109. What cost 14ct. 34r, 201b. long weight, at 21 14s. 0d. per cwt. P - 110. If a clerk have a salary of 80 guineas a year, commencing the first of September; what has he to receive on leaving his place the 21st of June in the following year, if he has drawn at sundry times, 25l 0s. 6d.” 111. If a seaman engage at 31 10s. per month, each month 28 days; what was he to receive for the time elapsed between the 4th of May and the 25th of December, if he has already drawn 12 guineas of his wages P 112. In what time can a person save 1001, who lays up 4s. 104d. per week? 4. 113. If the diameter of a circle is to its circumference, as 113 to 355 (as it nearly is) what is the diameter of a round pillar 7 feet i inch in circumference 114. If a hogshead of port wine, being guaged, contains 60 gallons; how many nominal quart bottles, each 1 pint 3% maggins, may be filled thereout?” 115. If 13 bottles of wine can be had for 11 10s. 0d.; what may I receive for 25 gallons in bottles of the same capacity as mentioned in last question? 116. Having measured the breadth of a field, I found it to be 15 two-pole chains and 23 links, but on examination I found the chain too long by 4 inches; what is the true breadth of this field P

.* In different kinds of wine the measures are various, as follow :

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The pipe of port wine is seldom accurately 138 gallons, and it is customary to charge what the vessel actually contains.

117. What is the difference in weight between a shilling of the old and of the new coinage, the former being 62 the latter 66 shillings to the pound Troy weight 2 118. What will 79 barrels 17% stone of wheat cost, at 13s. 4d. per cwt. 2 119. What is the price of 85 barrels 14 stone of wheat, at 19s. 6d. per barrel P 120. What is the price of 27 barrels 6 stone of oats, at 5s. 3d. per cwt. P 121. What is the price of 142 barrels 17 stone of wheat, at 1s. 1 #d. per stone: 122. If a bushel of wheat is computed to weigh 57 lb. on an average; what is wheat per barrel when it is 45s. perquarter 2 123. If 381b. of oats are esteemed to be a bushel, what is oats perstone when it is 25s. per quarter 2 124. If a pipe of oil cost 20t 16s. 8d. at 3s. 4d. per gal. which having leaked; when sold at 4s. per gallon no more than 211 14s. 0d. was received for it; what quantity was lost and what would have been gained if it came safe to hand, and all sold at the same rate P 125. If with 10 gallons of spirits there is mixed 2 gallons of water, and the price thereof, is thereby reduced to 7s 6d. per gallon; what was the prime cost:

126. Shipped for Bristol 1000 barrels of oats; now if this oats weigh 39 lb. per bushel; what will it sell for at 2s. 9d. per bushel? 127. If a servant is hired at 12 guineas per annum, and a suit of clothes of a certain value, and left his service at the end of 10% months, and received 11 11s. 0d. together with his clothes; what was their value * 128. If a servant is hired at 16l per year, and to get clothes worth 4l more, and that he leaves his service at the end of 9 months; what money is he to receive, having already gotten his clothes? 129. With a pipe of spirits containing 126 gallons which cost 691 11s. I mix as much water as reduced the price to 8s. per gallon, how much water did I put in P

*127. For 12 months service he gets 12 guineas and his clothes, and for longnths service £11 11s. 0d and his clothes, the difference which is *2 2s. 0d. is therefore the value of 13 month's service.

130. Bought 2 pipes of oil containing 256 gallons, which stand me in 431 14s. 8d. but having leaked 32 gallons, how may I sell the remainder per gallon so as to sustain no loss?

131. If I have a nett yearly income of 3001 and that my weekly expenses are 3, 12s. 6d. beside 401 which I lay out for incidental charges in the course of the year, how much can Ilay up at the year's end? 132. Suppose I bought:200 yards of ‘hnen at 2s. 8d. per yard, and 180 yards more at 2s. 4d. per yard, but on offering them for sale, I could not procure more than 2s. 6d. per yard for the entire, whether did I gain or lose and how much F 133. If a field containing an Irish acre be 160 yards long and 49 yards broad, what will be the length when the breadth is increased 7 yards? -134. How many yards of paper 27 inches wide, will hang a room 84 feet in compass and ten feet 6 inches high? 135. How many yards of serge 4 yard wide, are equal in surface to 28 yards of cloth 14 yard-wide? 136. If 4lb. troy weight of gold exactly made 177 guineas, what is the weight of a guinea: 137. If the weight of a guinea is the same as found in the last question, how many guineas are in 1121b avoirdupoise? 138. Sold 1041 yards of grey linen at 144d. per yard, and agree to receive 103 barrels of oats at 11s. 4d. per barrel, and I fully paid, and to whom is the balance due # 139. Bought 7 pipes inseed oil, each wo. neat.8ct. 34ts. 10b. how many gallons am I to pay for, each gallon being tomputed 741b. and what do they amount to at 3s. 8d. per gallon P - - 140. A neighbour of mine holding a piece of ground measuring 3 acres 2 roods 24 perches at the yearly rent of 101; I propose to pay at the same rate for a farm measuring 68 acres roods 14 perches; what will be my yearly rent? 141. If on certain goods I gain 3d. on every shilling I lay out, what is my gain when I receive 100l? 142. If Swedish iron stand me in 26l 6s. 8d. per ton at what rate may I sell the same to gain 10lper cent. *

143. What is the price of 50 pieces of kersey, each 34 yards at 8s. 9d. per ell English? - - -

144. A person bought 300 eggs at 2 for a penny, and 300 more at 3 for a penny; how must he sell the whole, so as to gain ld. per doz. thereby ?

145. A person bought 672 apples at 7 for a penny, and sold one-half at 6 for a penny, and the other half at 8 for a penny; what did he gain or lose thereby P

146. A person laid out 60l in cloth, at 15s. per yard, and

60l more in another parcel, at 20s, per yard, all of which he

sold at 17s. 6d. per yard; what did he gain or lose thereby?

147. A merchant bought 12 pipes of wine, which stood him in, per invoice, 3841; duty and charges amount to 420l, and he would gain 150l on the whole; at what rate per pipe must he charge P

148. A delivered B 140 yards of cloth, at 11 5s. 6d. pe yard, and received from him 5 hlids, of wine; what was the wine per hild, P -

149. There are two pieces of linen, one is 11 yards shorter than the other, and both together cost 111 11s. The differ. ence of their lengths is just 4 of the shortest piece, what did they cost per yard?

150. A person bought two baskets of apples, in one was 15 hundred, which were bought at 1s. 8d. per hundred, and the other basket cost 1s. 104d. per hundred, both baskets cost 21.15s. 0d. how many hundred did the second basket ‘contain :

15l. If a man can mow a field in 5 days, and another can mow the same in 4 days, in what time will they together mowit?

The first does : in 1 day

The other # in a day

And both together or in a day

* : 1: ... 1 day

- or, as 9 : 20::1 day - I

9)20 ... -- Answer, 23. 152. If one man can perform a piece of work in 6 days;

* and another can perform the same in 5 days; in what time will they together do the same work?.

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