A treatise on mercantile and practical arithmetic

shall belong to them. When they have proceeded 40 miles, they admit two others, who agree to pay at an equal rate per mile, for the distance that each party will have travelled when the journey is performed; what is each party to pay of the original-hire?

9. If the charges on certain goods be 3d. on every shilling laid out, on an average, and that the selling price of those goods is double the prime cost; what per cent. is gained, if every fifth article is lost by rust, or change of pattern?

10. Three merchants, A, B, and C, put in a certain stock. A's money was in trade 9 months, B's 7, and C's 5; their gain was 123/ each; what did each man put in, their gains being at the rate of 16 per cent. per annum?

11. A merchant received an order from London, to ship 1500 barrels of oats. When the order comes to hand, he finds he cannot purchase at less than an average of Is. 24d. per stone, and this parcel lost 84 per cent. in drying and preparing; the charges amounted to 1s. 6d. per barrel, and when the order was completed, exchange was 9 per cent; what did he gain by every 1001 he expended, being allowed 21s. British per barrel ?

12. If one man perform a piece of work in 6 days, and another can do the same in 4 days, in what time could they jointly perform it?

13. Ten persons, consisting of men and women, spent together 6s. 8d.; each man 10d. and each woman 5d.; how many were there of each ?

14. What number multiplied by 71, will produce as much as 147 multiplied by 57?

15. There are two numbers, whose product is 48; the greater is 8; what is the sum of their second powers or squares, and what is the cube or third power of their difference?

16. Numbers same as in last question, how much does the fourth power of last exceed the third power or cube of the greatest?

17. If 6 apples are worth 10 pears, and 5 pears cost one halfpenny, what are the apples per 120?

18. Three merchants, A. B, and C, traded together with a stock of 4051. A's money was employed 12 months, B's. money 8 months, and C's 6 months. When they divide the profits they had equal shares; what did each put in ?

19. A trader taking stock, finds he has 21741 15s. 2d. in cash and good bills; also 117 tons, 15 feet of square timber, worth 31 15s. per ton; 12845 deals of different kinds, at an average of 16/ 10s. per 120; 36 ton, 11 ct. 2 qrs. and 14 lb. Swedish iron, at 25/ 10s. per ton; 15 ton, 5 ct. 1 qr. 11 lb. Russian ditto, at 311 per ton: 32 ton, 15 ct. 2 qrs. 7 lb. Scotch ditto, at 191 5s. per ton; 213 ton, 13 ct. 3 qrs. 21 lb. English ditto, at 107 10s. per ton; steel and other matters, 3187 18s. 9d.; he owes 13951 9s. 6d. ; what is the state of his affairs, and if he was 9 years in trade, and had 4807 beginning, what was the yearly average of his increase?

20. Shipped goods at a port in Ireland, amounting to 9501. what sum must I remit, to have them insured in England at 24 guineas British per cent., exchange being 84 per cent, and my factor charging me 1 per cent. on the premium, for commission ?

21. A went into trade with a capital of 25761 10s. at the beginning of the year; on the first of March he took B into partnership with equal capital; and on the first of June they admit C with an equal capital; the joint profit at the end of the year is 1275/; how ought it to be divided between them?

22. A began trade on the first of January with a capital of 10007; on the first of March he took B as a partner with a capital of 15007; and on the first of May they admit C with a capital of 27251; the joint profit at the end of the year is 18967; what are the respective shares?

23. Paid for insuring certain goods at the rate of 14 per cent, the premium came to 341 5s. and I find I will in case of loss be entitled to the value of the goods, the premium of insurance, and 2 per cent. besides. What sum did I insure, and what was the value of the goods insured?

24. There are two pieces of linen, one of which is shorter than the other and is bought at as many pencé yard as it contains yards; the other at 2d yard more came to 315s; and for every 5 yards in the longest there are 4 in the shortest; many yards in each piece, the difference of their prices being 107 shillings?

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25. Seven pounds of tea being mixed with 4fbs. of a better quality, the mixture is found to be worth 7s. per lb. What was the value of each kind, the difference of their values being 1s. 9. per lb?

26. How many gallons of water must be mixed with three different kinds of spirits, at 8s. 9s 4d. and 11s 8d per gallon, so as to fill a vessel containing 1473 gallons, and the composi tion to be worth 8s per gallon?

27. If I have a grove which is exactly square planted with trees, at equal distances, and I find there are in all 14641 trees, how many are in each row?

28. The wages of a number of labourers came to 281 16s. what were the wages of one man, each man worked as many days as there were men in company?

29. Bought 12001 in Irish 5 per cent debentures, which cost at the rate of 1017 10s. for each 100%; but these being called in, previous thereto I sell out at the rate of 991 for each 100/ and purchase British 3 per cent debentures at 671 10s. British for each 1001, exchange being 9 per cent. What sum do I lose by these transactions, and what difference of interest do I receive, calculating the exchange on the interest at par?

30. In what time will 500/ amount to 6251, principal and interest, if lent at 6 per cent per annum simple interest? 31. A sum of money is to be divided between 3 persons thus; the share of the first is one-fourth of the share of the other two, that of the second is of the share of the other two, and that of the third is 1 of the shares of the other two; what was the sum divided, and what was the share of each, the share of the first falling short of the share of the second 451?

32. A gets 21 10s. for every 31 that B gets, and C 71 for every 51 that B gets; what was the sum divided and the share of each, A's share being 1757?

33. If a person gain 10 per cent by selling flour at 18s. per cwt. how much does he gain per cent by selling some of the same parcel at 2s. 4d. per stone?

34. Sold goods for 53s. 8d. part at 1s. 4d. per lb. and the rest at 1s. 6d. the quantities sold were as to ;_how much was sold of each sort?

35. What was the gross we'ght of goods wt. neat 172ct 2qr 12lb. tare being 161b. per ct.?.

36. A merchant buys a cargo of timber which measures 117 ton 52 feet at 41 5s. per ton Irish money, payable by a bill on London, for which is paid 11 per cent exchange; for what sum British must the bill be drawn?

37. From a 10 gallon vessel of spirits, there is drawn at 10 different times 10 gallons, a gallon at each time, the vessel is at each time filled with water; again there is drawn 10 gallons as before, and the vessel filled with spirits of the same quality as the cask 'originally contained; how much spirits and how much water in the 20 gallons thus drawn off?