9. 10 casks of tallow, wt. gross 104ct 2qrs 25lb; the brands being defaced, I take them on being allowed 14 lb. per cwt.; what are they neat and what do they come to at 31 8s 3d per cwt?

10. What is the neat wt. and cost of 5 butts of currants, wt. gross 52ct 3qrs Olb, tare, 16 lb cwt. at 41 7s 6d cwt. neat?

11. What is the neat weight of 14 barrels of figs, weighing each 2ct. 2qrs. 14 lb., tare, 12 lb. per cwt. and what will they amount to at 48s. per cwt. neat?

12. How many gallons are contained in 3 casks of oil, weighing-No. 1, 3et. 1qr. 17b.-No. 2, 2ct. 2qrs. Olb.No. 3, 4ct. 1qr. 11lb., tare, 18 lb. per cwt. and 7lb. neat to each gallon; and what do they come to at 38. 3d. per gallon?

13. What is the value of 231 ct. 2qrs. 16 lb. of cotton, at 61 5s. Od. per cwt, neat, tare being 4 lb. per cwt.?

14. In 5 casks of prunes, each 2ct, 1qr. 14 lb. gross; how much neat weight, and what will they amount to at 3/ 14s. Od. per cwt, tare, 174 lb, per cwt.?

When there is an allowance of both tare and tret. Find the tret and tare according to former rules, or custom of the place where the goods are sold, which deduct from the gross wt. Frample.

What cost 2 bags of cocoa, No. 1, wt. 2ct. 3qrs. 14 lb.No. 2, 3ct. 1qr. 8 lb. tare, 14 lb. per bag, tret, ln per cwt. from the gross, at 2s. 44d. per lb. neat?

Ct qr lb
2 3 14

The annexed, first deducting tare
Ct qrs lb

.3

1 8

Gross weight....6 0 22

The difference in this case is little more than 14, and as merchants seldom charge for a broken pound, or admit of fractional parts of a penny in their accounts in real business, in this example there would not be any difference between the two methods of calculation.

15. What doth 5 bags of glue cost. wt. gross 3ct. 1qr. 10b. tret 10 lb. per cwt., tare 9 lb. per bag, at 31 8s. 4d. per cwt?

16. What must be paid for 34ct. 2qrs. 15 lb. of raisins, allowing for 4 casks, 36 lb. each, tret 1 lb. per cwt. from the gross, and same for broken weight over 56lb. at 37 14s. 8d. per cwt?

17. Bought 1 cask dry white-lead, weight gross, 14ct. 2qr. 14lb. and am allowed 1 lb. per cwt. from the gross, and same for broken weight over half an cwt., tare per invoice, Ict. Oqrs 14lb.; what does it come to at 46s. per cwt?

18. Sold 2hhds. of starch, gross weight, 27ct 1qr. 17lb. tret, 1b per cwt, or 27lb on the whole, tare of both let 3qrs 191b, at 46s 8d per cwt?

19. Two hhds of rendered tallow, weight gross 21ct 0qrs Olb, tare, let 3qrs 14lb, tret 1 lb per cwt from the gross, at 31 5s Od per cwt: what am I to pay for them?

20. Bought 50 sacks of wheat, wt. gross 65bls 18st 11 lb, beamage or tret 7lb per barrel, bags, 298lb at 25s 6d per barrel; what am I to pay for them?

Ct. qr. lb. 50 sacks of wheat, gross 65 18 11 Beamage on 66 barrels, 1 13 0 64 5 11

Bags, 2981b are equal to 1 1 4

If the bags were first subtracted, the work is as follows:

This makes 7 more, which comes to 807 12. 104d. making a difference of 74d, not ld. in each 107.

21. Bought 16 bags of barley, weight 21 barrels 12 stone Olb gross, beamage or tret, 6lb per barrel, bags 5 stone; what must be paid for them at 101d per stone?

22. Bought 20 sacks of wheat, wt. gross 31bl. 9st. 4lb. beamage or tret 7lb. per barrel, bags averaged at 5lb each; at 24s. per barrel what do they amount to?

23. Bought 17 sacks of wheat wt. gross 27bl. 10st. 7lb. empty bags 7st. 7lb. tret or beamage 7lb. per barrel from the gross; how much do they come to at 35s. 6d. per barrel?

24 100 bags of barley wt. gross 131bl. 12st. 4lb. beamage or tret 4lb. per barrel; and empty bags 47 stone; what must be paid for them at 11s. 3d. per barrel ?

25 Sixty bags of oats wt. gross 68bl. 9st. Olb. beamage or tret 4lb. per barrel, and empty bags 28st. 81b; what must be paid for them at 10s. 6d. per barrel?

26. Bought in bulk a boat of oats, which bas been weighed in 305 draughts, total gross 281bl. 5st. Olb. beamage or tret 6lb. per barrel, average weight of 305 bags 54lb. each, what must be paid for it at 9s. 4d. per barrel?

27. 10 bags rapeseed wt. gross 12bls. 3st. 4lb, beamage or tret 4lb. per barrel, empty bags 4st. 2lb. what must be paid for them at 25s. 6d. per barrel ?

28. Bought 5 bags of feathers* wt. gross 9ct. 1qr. 15lb tret 21b per cwt. and empty bags 36lb ; what must be paid for them at 12s. 6d. per stone of 16lb to the stone?

29. 200 carcases of beef wt. gross, 950ct. 2qrs. 18lb. tret 8lb. per carcase, at 21s, per ct. what must be paid for them? Large parcels are only calculated in the above manner, in small parcels the beamage or tret being taken off in the scale, so that the weight of the bags is the only deduction.

30. 100 firkins of butter wt. gross 52ct. 2qrs. Olb. tare 14lb per firkin, and tret †2. per ditto at 98s. per cwt. what must be paid for them?

31. 180 ox hides wt gross 202ct. 3qrs. 16lb. tret 4lb. each hide, at 31 5s. 4d. per cwt. what must be paid for them?

32. What must be paid for 2hhds of rendered tallow wt. gross 27ct. 3qrs, 181b. tare 3qrs, 14lb. per hogshead, tret lib per cwt from the gross, at 75s, 6d. per cwt?

33. Three bales of coffee No. 1. 2ct. 3qrs. 14lb. tare 16lb. No.2.3ct.Iqr.24lb. tare 201b. No. 3. 4ct. Oqr. 2lb. tare 21lb. tret 1b per cwt. at 2s. 4d per lb. neat: what must be paid for them? 34. Amount of 18 casks of merchandize wt. gross 18ct 2qrs 141b, tare 1ct 1qr Ob each cask, tret li prcwt at 2s 6d pr tb neat? 35. Amount of 3 casks red lead, each 10ct. 3qrs. 14lb. tare 2qrs. 21lb. each cask, tret 1lb per cwt at 48s 6d per cwt neat? 36. 20 bags of tallow containing 50 beast's fat wt. gross 42ct 1qr 17 lb, tret, 2tb cwt. and 4 tb for each beast's fat, tare 9 ib per bag; what must be paid for them at 9s. 6d st. of 16lbs. 42 1 17

25 Bags of tallow gross

2 lb cwt.=0 3 9

37. Sixty beast's fat in 30 bags, wt. gross 63ct. 3qrs. 8lb. tret, 2lb. per cwt. and 4lb. for each beast's fat-bags Sib. each; what must be paid for them at 10s. 3d. per stone?

38. Bought one basket of market tallow containing 3 beast's fat, wt. gross let 2qrs 12lb, basket 181b, and tret 3lb for each beast's fat; what must be paid for them at 8s 6d per st. neat?

As feathers are commonly adulterated, by being powdered with flour, lime, &c. the allowance is generally greater on them than on other goods, and this allowance is, or ought to be, adjusted between buyer and seller according to the state of the article sold.

This allowance of 2 firkin is usually taken in the scale, therefore in business tare only is to be subtracted.

39. Invoice of 6 casks of merchandise bought in London, wt. gross 64ct. 3qrs. 22lb. tare of all 63ct. Oqrs. 181b., tret 4lb, in 104, at 64d. per lb. neat?

Ct

qrs lb

6 casks..

Tare.

4lb. per 104=

6d.

166 10 6

OF WOOL:

40. Bought 3 bags of wool, No. 1, 3ct. 2qrs. 14lb.No. 2, 3ct. 3qrs. 201b.-No. 3, 3ct. 3qrs. 14lb. tare, 301b. per bag, tret 8lb for every 20 stone gross, at 16s. 8d. per stong neat; what must be paid for them?

Ct qr lb 3 2 14

3. 3 20

No. 1.
2.

3.

1qgr. 20=

41. Bought in Dublin 5 packs of wool, wt. gross 21et. 2qrs. 10lb. tare 8lb. for every 21 stone after the tare is de

S