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?

118. What will 79 barrels 17 stone of wheat cost, at 13s. 4d. per cwt.?

119. What is the price of 85 barrels 14 stone of wheat, at 19s. 6d. per barrel?

120. What is the price of 27 barrels 6 stone of oats, at 5s. 3d. per cwt.?

121. What is the price of 142 barrels 17 stone of wheat, at 1s. 1d. 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. per quarter? 123. If 38lb. of oats are esteemed to be a bushel, what is oats per stone when it is 25s. per quarter?

124. If a pipe of oil cost 20/ 16s. 8d. at 3s. 4d. per gal. which having leaked; when sold at 4s. per gallon no more than 211 14s. Od. 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?

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 117 11s. Od. together with his clothes; what was their value ?*

128. If a servant is hired at 167 per year, and to get clothes worth 47 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 ?

*127. For 12 months service he gets 12 guineas and his clothes, and for 104 months service £11 11s. Od. and his clothes, the difference which is £2 2s. Od. is therefore the value of 1 month's service.

130. Bought 2 pipes of oil containing 256 gallons, which stand me in 43/ 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 300% and that my weekly expenses are 31 12s. 6d. beside 407 which I lay out for incidental charges in the course of the year, how much can I lay up at the year's end?

132. Suppose I bought 200 yards of linen 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?

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 yard wide, are equal in surface to 28 yards of cloth 1 yard wide?

136. If 4lb. troy weight of gold exactly made 177 guineass 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 112lb 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, am I fully paid, and to whom is the balance due

139. Bought 7 pipes linseed oil, each wt. neat Sct. 3grs. 10lb. how many gallons am I to pay for, each gallon being computed 74lb. and what do they amount to at 3s. 8d. per gallon?

140. A neighbour of mine holding a piece of ground mea suring 3 acres 2 roods 24 perches at the yearly rent of 101; 1 propose to pay at the same rate for a farm measuring 68 acres 3 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 100/?

142. If Swedish iron stand me in 261 6s. 8d. per ton at what rate may I sell the same to gain 101 per 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 1d. 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?

146. A person laid out 607 in cloth, at 15s. per yard, and 601 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 4201, and he would gain 150 on the whole; at what rate per pipe must he charge ?

148. A delivered B 140 yards of cloth, at 11 5s. 6d. per yard, and received from him 5 hhds. of wine; what was the wine per hhd.?

149. There are two pieces of linen, one is 11 yards shorter than the other, and both together cost 11 11s. The difference of their lengths is just 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. 10d. per hundred, both baskets cost 21 15s. Od. how many hundred did the second basket [contain?

151. 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 mow it?

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?.

153. A ship at sea is pursued by a privateer, which is 15 miles from her when the chace commenced, the privateer advances at the rate of 10 miles an hour, and the ship pursued sails at the rate of 84 miles an hour; in what time will the privateer overtake her?

154. The distance of Cork from Belfast is, suppose 204 miles: two travellers set out in order to meet, one from Cork the other from Belfast, they meet at the end of 4 days, when it appears, that the traveller from Cork has gone 3 miles per day less than he from Belfast; how many miles did each of them travel per day?

155. Suppose I bought 2 pieces of grey linen, the one 63 yards, at the rate of 9 yards for a pound, the other 54 yards at the rate of 12 yards for a pound; but unexpectedly being called on for a sum of money, which not having, I sell both pieces at 21 yards for 21; whether do I gain or lose, and how much?

156. If 5 men, or 8 boys, can do a piece of work in 3 days: in what time could one man and one boy together perform it ? Here it is plain, that in 3 days one man will perform of the work, and a boy of the work in the same time.

Therefore,

13 40
3

13)120

= 3 days work for a man.

= 3 days work for a boy.

3 days work for a man and a boy,
3 days.

9 the answer required,

157. Suppose the proportion of mens' work to boys to be the same as in the last question, and that 5 men and 8 boys can perform a piece of work in 13 days: in what time would 8 men and 5 boys perform the same piece of work?

158. A person bought 2 baskets of apples, each containing an equal number, for the first he paid at the rate of 6 for a penny, for the other at the rate of 7 for a penny; he mixed them together and sold all at the rate of 7 for a penny, by which he lost 2d.; how many were in each basket ?

159. If a barrel of beer last a family of 9 persons 7 days; how many barrels will be used by 16 persons in 91 days, drinking at the same rate?

160. Two merchants entered into partnership, and each put in 20 pieces of cloth; but one of them had a better quality than the other, and cost 41 more per piece; the cloth being sold, they find they have gained 102 10s. of which he that had the worst quality received 461 5s. for his part of the gain; how much per piece was each of their cloths valued at ? 161. Two merchants buy certain goods, the one advances 801, the other 1057, they gain on sale of them 74/; what is each man's part of the gain?

162. Three persons went into trade, with the respective ca◄ pitals of £300, 250, and 350; their joint profit at the end of the year was.5001; what was each man's part of the gain?

163. Two merchants made a stock of 12007, of which one contributed 7501 and the other the remainder, they gain 3001; what is the share of each?

164. Divide 1541 in the proportions 2, 3 and 4 respectively. 165. Divide 1541 in the proportions, and respectively. 166. A piece of ground of 45a. 2r. 20p: is to be divided between 3 sons, of which the eldest is to get, and the remainder to be equally divided between the other two; what is the share of each?

167. A ship, worth £1960 being lost, of which A had, B, C and D the remainder; what will each partner lose if £1200 of the value be insured?

168. Three persons, A, B and C purchase a ship, of which A advanced, B and C the remainder, which was 3501; what part of the vessel had C, and what money did each of the others put in ?

169. Divide £240 between 3 persons, in the proportions of 1, 2, 3, respectively.

170. Three merchants enter into partnership, their joint stock was £3440, they gain 4051, which they divide equally; what did each put in, having continued in trade 5, 6 and 9 months respectively?