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MERCANTILE AND PRACTICAL

ARITHMETIC,

with Notes AND observations.

Fort roo tisB or schools AND THE AID or
PRIVATE LEARNERS.

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PRINted for the Author, .
By John HENNESSY, FRENCH-CHURCH-STREET PRESS,
and solo bor

KING AND company, PATRICK-STREET,
1824.

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w TESTIMONIALS.

I HAve attentively read Mr. John Penrose's Treatise on practical Arithmetic, and look upon it to be one of the completest of the kind for youth I have ever seen, not only for a variety of examples, in all the useful parts of Arithmetic, but also for the judgment, strength and plain manner with which Mr. Penrose has handled

the whole of this useful part of knowledge. NICHOLAS WALSH. Waterford, January 13, 1824.

I HAvg examined Mr. John Penrose's Arithmetie: from the arrangement &f the work, and conciseness of the methods, I considerit entitled to public approbation.

MICHAEL O'CONNELL. Waterford, February 5, 1824.

I have examined Mr. John Penrose's Arithmetic and think it to be the bestwork extant on the subject, for those who would acquire a knowledge of Mercantile transactions, as well as for the young student in Arithmetiè:.. Materford, June 20, 1824 - PETER B.B.QURKE, Professor Mathematics, St. John's College

THIS Work has been seen and approved by the following persons, to whom reference can be made if necessary:

REV. J. GREHAM, MA, Seminary,Stephen-st, Waterford
JOHN GRIFFITH, Seminary, Lady-lane.......... Do,
JOHN O’NEALE Academy, Lady-lane... ...... ...Do,
JOHN HUMPHREYS, North Main-street Academy Cork,
JOHN LECKY, Merchant ..... ...... ..... ...Do,
CHARLES BEALE, Academy, Patrick street .... Do,
THOMAS FISHER, M. D. . . . . .............. Limerick"
PETER J, FOLEY, Lecturer on Chemistry, Mineralogy,

and Geology, and formerly Master of the Clonmel Classical
and Mathematical Academy.

JOHN SMITH, Teacner of Mathematics and Philosophy, Lecturer on Astronomy, Natural and Experimental Philosophy, &c.

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