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16. How many pence are there in a pound, a crown, a sovereign and a guinea?

17. Suppose I have taken a lease of a house for 99 years in the year 1805, in what year will the lease expire ?

18. A person owes to A 1007, to B 751, to C 1457, to D 1391, and to E 1271,; how much does he owe in all?

19. A person borrowed a certain sum, and paid in part 3571 13s 44d, the remainder to pay was 549/ 16s 74d; what was the original debt?

20. A owes me 5 guineas, B 3 pounds and half-a-crown, C 57 tenpenny pieces, D 4 sovereigns, E 4 pieces of 7s. or one-third of a guinea each, and F 3 11s 84d; what is due to me in all?

21. I owe to one person three pounds and seven-pence, to another three sovereigns, to another 7 guineas, and to a fourth, 31 5s 94d; how much do I owe in all?

22. Laid out for beef, thirteen shillings and nine-pence halfpenny; for mutton, ten shillings and ten-pence; for vegetables, twelve-pence halfpenny; for potatoes, two tenpenny pieces and three-halfpence; for butter, three fivepenny pieces and a halfpenny; what did 1 expend in all ?

23. St. Paul's cathedral cost 80,0007, the Royal Exchange 80,0001, the Mansion-House 40,0001, Blackfriar'sbridge 52,8401, Westminster-bridge 389,0001, and the Monument 13,000l.; what is the amount of those sums ?

24. Bought 3 yards of cloth, at 17. 5s. 6d. q yard, 4 yards of lining at 2s. 4d. per yard, sundry trimmings cost 12s. 7. what did I lay out in all?

25. How much is the sum of 10 guineas, 8 sovereigns, 5 half-sovereigns, 6 seven-shilling pieces, 21 tokens of 2s. 6d. each, 7 half-crowns, and thirty-nine tenpenny pieces ?

26. Borrowed a certain sum, out of which I have paid, 4317, 17s. 6d., 2397. 11s. 44d., 574 guineas, and am informed I still owe 617. 12s. 6d. ; how much was the sum borrowed?

27. Bought 3 bags of hops, weight nett, No. 1, 2ct 1qr 11b; No. 2, 2ct 2qr 0b; No. 3, 2ct 0qr 27b; what do they weigh in all ?

28. Bought 5 hhds of sugar, weight as follows :—No. 1. 14ct 3qr 171b, tare lct 0qr 211b; No. 2, 11ct 1gr 5lb, tare, 3qr 251b; No. 3, 13ct 0qr 261b, tare lct 0qr 14lb; No. 4, 17ct 1qr Olb, tare Ict 2qr 4lb; No. 5, 12ct 2qr 7lb, tare 1ct Oqr 71b. I demand the gross weight and tare of the whole ?

29. Bought in September, 285bl 12st 10lb of Wheat, 23lbl 13st 9lb of Barley, and 502 bl 11st Olb of Oats; in October, 298bl 13st 7lb of Wheat, 423bl 13st 4lb of Barley, and 625b1 8st 12lb of Oats, and in November 231bl 18st 7lb of Wheat, 385bl 10st 9lb of Barley, and 341bl 11st 10lb of Oats ; what quantity of wheat, barley and oats did I purchase in those three months?

30. Bought 5 bales of woollen cloth, No. 1, 1427yds 2qrs No. 2, 1319yds 1qr; No. 3, 1510yds 3qr; No. 4, 1275yds 3qr and No. 5, 1159yds 1qr; how many yards were there in all?

31. In an estate, consisting of the following separate farms how many acres, roods and perches in all? 17a 2r 24p; 25a Or 25p; 27a 3r 14p; 25a lr 30p; 115a 1r 23p; 132a 2r 27p; 143a 3r 15p, and 107a 3r 10p.

32. Measured on the road from Limerick to Dublin the following distances, which are to be repaired, 1 mile and 27 perches; 5 furlongs and 32 perches; 7 furlongs 5 perches, and 1 mile, 1 furlong, 36 perches; how much is to be repaired in all?

33. Bought 3 pipes of oil, No. 1, 121 gallons 2 quarts; No. 2, 119 gallons 3 pints, and No. 3, 125 gallons, 1 quart, 1 pint; what quantity did those 3 pipes contain?

34. What is the distance of two towns, one from the other, the one north of Dublin 39 miles, and the other south of Dublin 47 miles?

35. What is the difference of longitude, between Constantinople in 28° 56' E and Savannah in 80° 20′ W?

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One guinea and 3 tenpenny pieces...
One sovereign and 5 shillings....

Three pieces of 2s. 6d. and a half-crown..
Seventeen tenpenny pieces..

Three fivepenny pieces, and

Three half-pence...

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I demand the amount £

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PRACTICAL QUESTIONSIN SUBTRACTION

1. THE sum of two numbers is 156, and one of them is 98 what is the other?

2. The greater of two numbers is 251, their difference is 97, what is the other?

3. How long is it since the discovery of America which happened in the year 1492?

4. A merchant owed 1500%., of which he has paid 5257., 1471, and 3591.; how much remains due?

5. If Cork be 121 miles from Dublin, and Clonmel 41miles from Cork, how many miles distant is Clonmel from Dublin ? 6. If I was born in the year 1781, how old am I in 1824? 7. A lease was made in the year 1785 for 99 years how many years are yet unexpired in the year 1824?

8. If in four bags were 1000l. and in the first 1967, in the second 2201, in the the third 2531. how much was in the fourth? 9. What number is it which being added to 9707, will make 1090 ?

10. What is the difference between twice forty-four, and twice four and forty?

11. The less of two numbers is 114, their sum is 360, what is their difference, and what is the greater?

12. What number added to three times 297, will make 960? 13. What five numbers, all different, will make 1000? 14. How much does seven hundred millions exceed seven hundred thousand?

15. How much is a thousand less than a million?

16. How many years is Thomas, born in 1757, older than James, born in 1801?

17. What is the distance between the sun and moon in a solar eclipse?

4

18. The diameter of the earth is 7960 miles, and the diameter of the moon 2180 miles; how much doth the diameter of the earth exceed that of the moon?

19. Suppose I lent 5001. and have received in part, three ́hundred and ninety-one pounds; how much remains due ?

20. 1 owe to A 2501, but compound with him for 1957, I owe to B 4271, but compound with him for 3071; I owe to C 3511, but compound with him for 2591; and to D 1471, but compound for 851; what do I save by these compositions?

21. A merchant failing owes 42197, and has in effects only 29471, 11s, 7d; what will his creditors lose?

22. What is the difference between 1217 and 1177 12s 7d 23. Borrowed 2501, of which I have paid 100 guineas, 507 and 157 12s 74d; how much do I still owe?

I

24. Suppose my income to be 250 per annum, and that pay for taxes 137 17s 9d and for repairs of sundry tenements 341 Is 44d; what is the neat amount of my income this year?

25. If I pay one person 17 guineas, and to another 13 guineas; and have changed two twenty-pound notes for that purpose; what money have I left?

26. A gentleman built a house, and furnished it for 25041 12s 6d; the house cost him 18637 18s 10d; what did the furniture stand him in?

27. Bought sundry goods to the amount of 1271 17s 6d; out of which I have paid 647 11s 43d, and 431 8s 6d; what remains due?

28. A trader failing, was indebted to A 4151 18s 9d; to B 1647 13s 34d; to C 1157 7s 101d; to D 1217 is 7d, and to sundry others 1277 15s 4d, his whole estate is only 6251 19s 4d; what will his creditors lose by him?

29. Another declining trade was indebted to A 371 14s 8d; to B 351 13s 3d; to C 411 12s 6d: to D 241 15s 8d; to E 231 13s Od, to sundries in small debts 517 15s 44d; at this time he had in cash 57 11s 3d, in goods 517 17s 6d, in furniture 351 91s 4d, in good debts 737 14s 6d; suppose those things faithfully surrendered, what will his creditors lose by him?

30. I have opened an account with a banker, and have lodged cash and bills, amounting to 5177 11s 3d, but the banker charges me 51 16s 6d discount on the bills; one month after I draw 200 guineas, three days after I lodge in bank 1177 15s 4d, and two weeks after that I draw out 225 guineas; what money of mine still remains in the bank?

31. Suppose I lend at interest 3501; at the end of nine months the interest comes to 151 15s. I am then paid 1251 15s; at the end of 12 months I find 147 8s interest due to me, and am then paid 1791 8s; what still remains due to me? 32. Bought 54 tons of iron, out of which I have sold 29 tons, 11ct and 14lbs; what quantity remains unsold?

33. What 5 numbers of pounds, shillings and pence, all different, will make up 150/?

34. A merchant bought 200 firkins of butter, which weighed 105ct 2qr 171b; of which he shipped 159, weight 81ct 3qr 191b; how many firkins remain, and what do they weigh?

35. A shop-keeper bought a piece of cloth, which mea sured 25 yards, for 277 13s 6d; he sells 19 yards for 231 103d: how many yards are unsold, and what do they stand him in? 36. I have taken a farm of 147a 2r and 21p, of which I have reset, 87a 3r 29p; how many acres remain in my own hands?

37. Purchased at different times, 750bl 10st 11lb of wheat, which reduced in preparing 21bls 4st lllb;I have shipped 325bls 5st; what quantity remains on hands?

38. Purchased at different times, 1750bls 10st 7lb of wheat, which has reduced in preparing 53bls 2st 71b; I have shipped 1525bls 17st Olb; what quantity remains on hands?

39. Purchased one thousand barrels of barley, which stand me in 6487 10s 9d. it has reduced in preparing 39 barrels, 11 stone; I have sold 743bls 8st for 5571 12s 6d; how many barrels remain, and what do they stand me in?.

40. Purchased in sundry parcels 1100 barrels of oats, for 6031 10s; lost by kiln-drying and preparing 71bls 5st Olb; sold 950bls 10st 7lb for 5541 12s 6d; what quantity remains, and what does it stand me in?

41. Suppose 6ct 3qr 18lb tare was allowed on 95ct 2qr 16lb of merchandize, what is the neat weight?

42. What is the neat weight of goods wt gross 76ct Oqr 8lb, and tare 4ct 1qr Olb?

43.

John White....

4 dozen port wine, a 42s.

Bought of Samuel Grocer,

dozen......£8 8 0 gallon.. 5 50

10 gallons malt spirits, a 10s, 6d.

56b Jamacia sugar, @ Is ld.....

3 0 8

3 loaves sugar, wt. 28b @ 1s 4d b.... 1 18
71b black tea, a 7s 6d b

21b best green tea, @ 13s 4d.....

6

2 12 6

...

1 6 8

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