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191. Freight of 1750 bls. of oats..at 192. 179 ton 15ct of oats....

...

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. at 0 11

6 per barrel. 6 per ton.

193. Freight of 1290bls. of oats. at 0 17 194. 145 ton 10ct. of oats....

at 0 11 4 per barrel.

195. Freight of 141 ton 11st. of iron, short weight, at 12s. 6d.

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196. Freight of 94 ton 12ct. 3qrs. 181b. short wt. at 13s, 6d. per ton long weight.

14s. per cwt. long wt.

at

0.5 5 0 19

per oz.

6

per yard.

197. 3 ton 10ct. 2qrs. Olb. of steel at 27 198. 54oz. 2dwts. 2grs. of silver.... at 199. 464 ells English....

200. 7 hhds of sugar, each 10ct. 1qr. 14ibs. at 9s. 4d. p cwt. 191. Barrels of oats are brought to tons thus, add to the given number of barrels of themselves and of that half, and divide the sum by 20. EXAMPLE.

In 100 barrels of oats how many tous ?

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The same may be effected with nearly the same facility, by multiplying by 7 and dividing by 80, evident from the following proportion : I: 100 :: 1

Qrs. of an ct. in a ton,

80)70,0

7 quarters of an cwt.

89 or 15 Cwt.

Tons and cwts. are brought to barrels by multiplying the given tons by 20, and adding in the cwts. if any, from this subtract thereof, and from the remainder thereof.

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It may be also readily effected by the converse of the former proportion or analogy, that is, multiplying by 80, and dividing by 7.

Ct qrs

ton ct

1 3 8 15 :: 1

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TARE AND TRET.

TARE and Tret are practical rules for deducting certain allowances, made by merchants and traders when selling their goods by weight.

Gross weight is the total weight of any sort of goods, together with the cask, box, barrel, bag, or other cover which contains it.

Tare is the weight of the cask, box, barrel, bag, &c. which contains any merchandize or an allowance made in lieu thereof. This is commonly marked or branded on the outside of the cask or package in which goods are enclosed, but often cannot be ascertained until the goods are taken out of their respective packages.

Tret is the allowance for waste, dust, &c.

In London and most parts of England, this allowance is 4 in 104 from the weight of almost every kind of merchandise, after the tare is deducted.

In Ireland merchants generally allow but 1 lb. for 112, and this in most places before the tare is deducted, but some will say the tare should be first subtracted.

Amongst arithmeticians and others, this has caused considerable disagreement, but in my opinion, where the allowance is taken on a larger quantity than in England it is most equitable, though not most scientific, to take the tret from the gross ; but the difference is so very trifling as not to require either argument or discussion, as it makes little more and frequently not so much as a thousandth part, which in the business of buying or selling may well be overlooked; especially as tret is not taken but from goods of a low price, for on indigo, silk, and other goods of value tare is the only allowance given or required.*

*It is most generally the custom in weighing goods to deduct the tret in the scale, subtracting from the gross weight 1 lb for each cwt therein and 1 lb more if the odd weight be act or more, but nothing for the odd weight if less, so that in business tare only is to be subtracted from the gross; and as 8lb which is the difference between 112 and 104 will more than cover the tare on an average, I see no great impropriety in first subtracting the tret, the ease with which this is performed is another and I think sufficient argument in support of the practice. If 112lbs of any goods are weighed in a bag, box, or other cover, and the weight called 111 lbs, is it not the same as to put down 112 and subtract T.

I have however given some examples each way that all may be satisfied.

On some sorts of goods there are particular allowances, as beef, hides, wool, tallow, corn, &c. to enumerate the whole of which would far exceed my limits, as the dealers in almost every trading town in Ireland, have some customs peculiar to themselves, which those in another have not, so that it would be almost impossible to fix a general standard or to form a work which would embrace every particular case.

In Cork and most other places some of the allowances are as follow:

On Beef... 8lb. per carcase.

On Hides.. 4lb. each.

On Butter.. 2lb, per cask.

On Wool... 81b. for every 20 stone deducted from the gross. On rough tallow from the slaughter houses, 2lb. per cwt. from the gross, and 4lb for each beast's fat.

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On rough tallow from those who sell at market, 3lb. for each beast's fat, and no allowance per ct.

On wheat, barley and oats, 2lb per cwt. from the gross. On most other merchandise 1 lb. per cwt. from the gross. In Dublin I understand the allowances are nearly the same, except on wool, on which they take 8lb. for every 3cwt. after the tare is subtracted.

In Limerick they differ materially with respect to corn and grain, where the allowances thereon are :

On wheat 7lb. per barrel deducted in the scale; on barley and oats 6lb. per barrel-if brought by water deducted in like manner, but if brought by land only 4lb. per barrel.

On rapeseed 4lb. per barrel.

In Waterford they make a deduction in the scale of 4lb. per barrel, from wheat barley and oats if purchased from the farmers or countrymen, and only 2lb. per barrel if purchased in large quantites.

therefrom. I have before acknowledged that the custom cannot be defended upon pure mathematical principles, but when persons come to transact business, they must be satisfied with the customs of merchants and traders, and until these are equalized, and completely modified throughout Ireland, the tret will in effect be taken from the gross.

From these observations it must be evident that as far as relates to the trade of Ireland, for the most part, the rules hitherto given on this subject are only the imaginations of the theorist and of no practical use. Cioff is an allowance of 21b for every 3cwt made by the seller to the buyer that the weight may hold good when the goods are sold by retail, bus this custom is not adopted in Ireland.

It would require a residence for some time, or at least correct information in every town, before the best accountant would be acquainted with every particular; the following examples I have chosen as those which are most general, which if the learner be expert at calculating he will find no difficulty when other variations occur.

Neat weight is the remainder of the weight after all allowances are deducted.

OF TARE.

When tare only is to be subtracted, which is most generally the case, add the gross weights into one sum and the tares into another, then subtract the total tare from the total gross, and the remainder is neat weight.

What is the cost of 4 chests of indigo, weighing-No. 1, 4ct. 2qrs. 25lb. tare, 3qrs. 1 lb.-No. 2, 4ct. 1qr. 18lb. tare, 2qrs. 25lb No. 3, 3ct. 3qrs. 21lb., tare, 2qrs. 21 lb.No. 4, 4ct. 1qr. Olb., tare, 3qrs. Olb. at 7s. 6d. per lb. neat?

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2. 4 chests of indigo wt. gross 15ct. 3qrs. 211b. tare 3qrs. 14lb per chest, what must be paid for them at 7s. 10d. per lb. neat?

3. What will 4 casks of rosin cost, wt, as under;

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4. What will 5 casks of raisins come to as under, viz:

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1 21...

tare 1 24

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per cwt. neat?

4..

5..

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2 1 18........tare 1 26

5. What doth 5 barrels of sugar come to wt. viz.

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6. Bought 7 pipes linseed oil, each 10ct 1qr 171b empty pipes Ict 2qr 71b, how many gallons am I to pay for each, a gallon being computed 7 lbs. and what do they come to at3s. 8d ✈ gal.

When the tare is so much per cwt. divide the given tare into aliquot parts of an cwt. and divide the gross weight by the denominator or denominators of those aliquot parts, and the quotient or sum of the quotients will be the tare, which being subtracted from the gross weight, gives the neat wt. required. 7. What will 2hhds. of sugar cost, at 98s.

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per ct.

Tare, 141b per cwt.

2.

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8. Ten casks Russian tallow, wt. gross 98ct. 2qrs. 21 lb. tare, 14 lb per cwt. what must be paid for them at 31 Os. Sd

wt. neat?

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