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SUBSCRIBERS' NAMES.

WATERFORD. Vohn Binns,
Richard Allen, master John Graham,
of Friends' School, Benjamin Goouch,
Newtown, 24 copies. Richard Davis,
Richard Farrell, 12 do. Nugent O'Reiley,
Samuel White, 3 ao. William & Rich. Jacob
William Goouch, 3 do. Peter White,
James D Morris, 2 do. George Ridgeway,
Henry Ridgeway, 2 do. Alexander Boyd,
John Greham, MA William Sheerman,
Nicholas Walsh, S M. William Hellier,
Peter D Bourke, RCS. Terry Clarke,
John Griffith,
Michael O'Connel,
Henry Penrose,

Nicholas Power,
Samuel Woods,

William Ridgeway,
Anthony Jackson,
Thomas Doyle.
William Edwards,
Isaac T Jacob, 2 do.
William Palmer,
Joseph & Thos. Waring
Josiah Pope,
Benjamin Moore, jun.
Thomas M'Chene,
Thomas Hutchinson,
Thomas Goouch,
Micheal Laffan
Benjamin Moore, sen
John Bull,
Joseph Pike, jun.
Joseph Denny,
Catharine Walsh,
John Morrison,
John Barden,
Humphry Myers,
James E White,
John Strangman,
Matthew Haurick,
Joshua Jacob,
Abraham Henderson,
John Watson,
Robert Watson,
Thomas White,
Joseph Strangman, jun

William Cherry,
Philip Barron, Esq.
Robert Hull, Belfast,
Shannon Peet,
Edward Joshua Peet,
Rachel Barnes,
Matthew Jones,

Captain Wallace,
John James Sargent,
Alderman Watson,
Thomas Taverner,
Thomas Newsom.
G. N. Russel,
James Seyward,
Thoma's Mark,
James Kelly,
George W. Dodd,
Doctor Wm. Campion
Rev. M. Keating,
Matthew J. Moore,
William Piercey,
Samuel Phelps,
H. B. Fitzgerald
John Rochford,
William Gill,
James Morgan,

John Smith, Lecturer, William Erson,
J. Foley, Lecturer, &c. Mary Unthank,
J O'Neal, 12 copies. John & W. Hill,
Matthew Murphy. H. M. Robinson,
John A. Doughlas,
John W. Owens.
Thomas Tracy,

LIMERICK.

Luke Bernard, 12copies
Edward Bernard, 6do. Doctor Hargrove,
Joseph M Harvey 6do.

J. J. Jones,
Charles O'Hara,
2do. Thomas Devitt,
Lt. Charles Still,
M. Fitt,
John Piercy,
Philip M'Ardell,
Capt. J. H. Fitzgerald,
Alderm. R. Westropp,
Henry Ormsby,

and Sons,
George M'Kern,
Thomas Abbott,
George Unthank,
Joshua Mark,
James Fisher, jun.
-John Glinden,
Joseph O'Sullivan,
Thomas P Vokes,
Henry Longworth,
Mrs. Sargent,
Sir C Marrat,
D. F. G. Mahony.
William Taylor, Sheriff
B. C. Fisher,
Samuel Alexander,
William Magrath,
Robert Reeves.
William B. Kelly,

Joseph Straugman, sen G. T. Hill,

Francis Moore,

James Shaw,

Henrietta Fitzgerald,
Jonas Morris,

William Giddis,

William Evans,
Joseph Fisher,

Heury Watson, Mayer
Piercy Young,
Doctor Raleigh,

Doctor Geary,

Darby O'Grady,
Thomas O'Brien,
John Unthank, M. D.
Robinson Unthank,
Thomas Ormsby,
Joshua Hill,

James Hill,

James Hanly,

Valentine Hallinan,
J. Fitzgerald Massy,

John Evans, Kilrush.

CORK.

Rev. Wm.H.Fitzgerald Robert "Twiss,
William Worrall,
Michael Walsh, Atty.
William Small, N. P.
William Shannen,
Joseph Seymour,
T. Vereker,
F. J. O'Neale,
James O'Neale,

John D. Humphreys,

James Fisher, Joseph.
Pierce Shannon,
James F. Carroll,
William Roe,
R. G. Maunsell,
Samuel Bindon,
Edward Parker
Samuel Evans.
John Morgan,
William D. Hoare,
John Shine,
James T. Fogarty,
John M'Donnel,
John Tuthill, Esq.
Paul Erson,

John T. Baylee,
Rev. James Martin,

Bolton Waller Col...
H. I. Poe,
B. McMahon,
Thomas K. Kidd,
Timothy Buntin,
Robert Currie,
Patrick Cussen,
John Abell,
Thomas Walker,
George Vincent,
W. S. Martin,
Joseph Delany,
Andrew James Watson,
Captain Hickie,
John Mallock,
William Waller, P.C.

DUBLIN. Joseph Humphreys, Robert Newsom, Thomas Goodbody.

CLONMEL

Henry Jacob.

John Hughes,

5. do.

Joseph Malcomson,
John M'Crea,

2 do. Thomas Grubb

Joseph Grubb,

John Lecky, 3 copies, Joshua Jocob
William Martin, do.
James Dodd,
John Dodd,
John Russell,
William M'Intosh,
John Armstrong,
Richard Mera,
William Finney,
Charles Beale,
James O'Duggan,
Joshua Carroll,
Paul Abbott,
William Abbott,
Samuel Barrett,

Frederick Miller,

G. R. Penrose,

John Newsom,

Thomas Martin,

Jacob Mark,

COUNTY KILDare.

James White,

James Forbes, 2 copies.
George Newsom,
Joseph Phelps Newsom,

George Hanks,

Samuel Hanks,

George Shackleton

YOUGHAL.

Abraham Fisher,

Denis Newsom, 2 copies Peter Moore,

Elizabeth Pike,
John Fennell,
Eben Pike,
Nicholas, Howell,
William Lecky,
Thomas Lecky,
Thomas Bennett,
Reuben Harvey,
Reuben Deaves,
Samuel N. Penrose,
Richard Bradford,
William Harvey,
Eugene Finnerty,
William Harvey, Wm.
Daniel Mahony.
Paul Abbott, jun..

Patrick Kavannah,

QUEEN'S COUNTY,
Robert Fayle,
Anthony Pim,
D. A. Sullivan,
Hannah Roe,

Anne Shannon, 25copies
Joseph Pike, jun.
Thomas N. Cole, 5do.
Arthur Miller,

ROSS.

Joseph Williams,
Edward Keough,.

PREFACE.

To adapt this work to the capacities of children, endeavours have been made to give the rules, questions and illustrations in as plain a manner as the subject would admit of, and to exhibit the initiatory rules of the science, in a form much more copious than other writers have thought necessary to adopt, while some of the rules which have engaged their attention are slightly, and others not at all noticed. This has been done with the view of supplying a sufficient number of examples in the fundamental rules of Arithmetic, which are commonly taught by questions and exercises set by the teacher; and in general it is not customary to put a regular treatise into the hands of the pupil, until he is in some degree acquainted with them, which might chiefly arise from the want of a treatise in which those rules were sufficiently diffuse, and at the same time so plain as to be understood by children. The author of the work now submitted to the public, being himself for some years a teacher, found, in common with many others, this method of setting the questions in the first rules, to be attended with much loss of time, both to himself and his pupils, to remedy which he wrote out such rules and questions as he found adapted to his purpose, which he has altered from time to time as occasion served, and hopes such a set of rules and questions are now presented, as will contribute to the ease of the teacher and improvement of the pupil.

He has mostly confined himself to such matter as commonly occurs to merchants, traders, and others in a more humble sphere of life; and while it has been his principal object to render this work particularly useful to them, he has also been careful to introduce such subjects and information as will be necessary. to prepare the pupil for pursuing with advantage studies of a more advanced nature, at the same time avoiding whatever was foreign to pure Arithmetic. He has reduced the science to

the rules of Numeration, Addition, Subtraction, Multiplication and Division whole, compound and fractional; Rule of Proportion, Practice, Tare and Tret, Rates per Cent, Interest, Discount, Equation of Payments, Exchange, Unlimited Quantities, Duodecimals, Positions and Square and Cube Roots; by which all or most of the questions, hitherto proposed in books of arithmetic may be solved, and all that is necessary. for common transactions or for mercantile practice. He has omitted Logarithms, Progressions, and what are called the uses of Square and Cube Roots, which in his opinion more properly belong to higher mathematical science, than to a system of arithmetic.

Some may object that, Tare and Tret, Rates per Cent, Discount, Equation of Payments, and Exchange might have. been included in the Rule of Proportion, and that they are. only particular applications of that rule, or of Practice, which is only a contracted mode of performing it; in a mathematical point of view he grants they are nothing more, yet, as branches of useful learning, he found they could not be so well introduced in it, as there are particular directions to be given, and observations to be made relative to each. This objection not being applicable to Barter, Fellowship, or Loss and Gain, they are not given under separate heads, but such parts of them as are really useful are included in the Rule of Proportion.

Fractions, vulgar and decimal have been introduced immediately after Division, which obviates the necessity of two or three times repeating the Rule of Three; to this arrangement, some may object that children in this stage of science are generally too young to comprehend Fractions, but to those the author respectfully replies let them make trial before they hastily condemn; in every instance he has had an opportunity of noticing, both in his own practice, and upwards of eight years spent in respectable seminaries, he always found that children. thus taught made a much quicker and more certain progress than those who were instructed in the usual manner, and it must be evident to those who are masters of arithmetic, that

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