mainder of the property should be divided, equally, between his two nephews. What is the share of each nephew? Ans. 5713 pounds. MULTIPLICATION AND DIVISION. 1. Multiply 145 by 12, and divide the product by 6. Result 290. 2. To find how many dollars are contained in any number of pounds, we multiply the pounds by 8, and divide their product by 3. How many dollars are there in 456 pounds? Ans. 1216. 3. To find how many pounds are contained in any number of dollars, we multiply the dollars by 3 and divide their product by 8. How many pounds are there in 8576 dollars? FEDERAL MONEY. Ans. 3216. OR MONEY OF THE UNITED STATES. The denominations of Federal Money are; Eagle, Dollar, Dime, Cent, and Mill. 10 dimes (or 100 cts.) 1 dollar, D. or $ 1 eagle. 10 dollars These denominations have precisely the same relative values as those of unit, ten, hundred, &c. and are also similarly ranged in Numeration. Federal money is therefore added, subtracted, multiplied, and divided by the same rules that are given for simple Addition, Subtraction, Multiplication, and Division. It must be remarked, however, that in writing sums of Federal Money, parts of a cent are generally used instead of mills; and that, in reading those sums, neither the eagles nor dimes are mentioned: the former being considered as tens of dollars; and the latter as tens of cents. The parts, or fractions of a cent, used instead of mills, are expressed by two numbers, placed one above the other, with a line drawn between them. The under number denotes the part; and the upper one informs how many of that part are designed to be expressed: as, one fourth; three fourths; one third; two thirds; a half. NUMERATION OF FEDERAL MONEY. In writing sums of Federal Money, the cents are placed on the right of the dollars, and are separated from them by a point. If there are not more than 9 cents in the sum, a cypher is put in the tens' place; and if there are no cents, two cyphers are used. If the point which separates the dollars from the cents be removed, or supposed to be removed, the sum may be considered as cents only: and when the sum is cents only, if two figures be separated from the right, all on the left of these will be dollars. See the following TABLE. Thousands of dollars Eagles or tens of dollars Dimes or tens of cents 1 2 3 1 0.. 23 2 0.. 4... 1 dol. 34 cents, or 134 cents 12 dols. 10 cents, or 1210 cents 23 dols. 20 cents, or 2320 cents 560 0 7.. 560 dols. 7 cents, or 56007 cents 642 0 64. 642 dols. 6 cts. and 4 or 642064 c. 6004 1 2 6004 dols. 12 cts. and, or 600412 c. 9126 1 89126 dols. 18 cts. and 4, or 9126184 c. EXAMPLES. To be read by the learner as dollars and cents, and also as cents only. 1.49 3.26 4.75 9.18 17.90 21.09 14.02 3911.10 4006.18% 4896.73 400.00 125.00 426.00 900.00 340.06 76420.01 19560.00 11904.10 4500.064. The following to be written in figures. Seventeen dollars and fifty-two cents. Forty-nine dollars and seventeen cents. Eighty-four dollars and ten cents. Sixty dollars and twelve and a half cents. Two hundred and fourteen dollars and six cents and a half. Three hundred dollars. One thousand dollars. Seven thousand dollars and four cents. ADDITION OF FEDERAL MONEY. RULE. Place the sums one under another, with dollars under dollars and cents under cents; then, if there are no fractions, proceed in the same manner as in simple addition, observing to separate the cents of the amount from the dollars thereof, by placing a point between them. When fractions occur, find their amount in fourths;* consider how many cents these fourths will make; add them with the cents in the right hand column, and proceed as before directed. Proof; as in Simple Addition. Note. To find how many cents there are in any number of fourths of a cent, divide them by 4, and the quotient will be cents. *In Addition, Subtraction, and Division of Federal Money, all fractions less than a fourth are omitted, and every fraction greater than a fourth is reckoned a half, three fourths, or a whole cent, according to its value: so that in these three operations, no fractions are used excepting fourths-a half being counted two fourths. But in multiplication it is often material that no fraction be omitted, and that all fractions should be estimated at their real value. 8. Add the following sums; viz. 45 dollars; 156 dollars; 1000 dollars, and 750 dollars. 9. Add 48 dollars 20 cents; 14 dollars 58 cents; 100 dollars, and 500 dollars. 10. Add 4 cents; 10 cents; 55 cents; 15 cents; and 11 cents. 11. Add 12 cents; 183 cents; 564 cents; 20 cents; 95 cents, and 42 cents. APPLICATION. 1. Bought a hat for 4 dollars; a pair of shoes for 2 dollars 25 cents; a pair of stockings for 1 dollar 50 cents; and a pair of gloves for 75 cents. What is the cost of the whole? Ans. 8 dollars 50 cents. 2. Bought a Bible for 1 dollar; an English Reader for 75 cents; an Introduction for 50 cents; a slate for 314 cents; a slate pencil for 1 cent; and a copy book for 121⁄2 cents. How much do they all amount to? Ans. 2 dollars 694 cents. 3. Suppose I buy a barrel of sugar for 30 dollars 87 cents; a bag of coffee for 22 dollars 183 cents; and a bushel of salt for 1 dollar 12 cents: what sum must I pay for the whole ? Ans. 54 dollars 184 cents. SUBTRACTION OF FEDERAL MONEY, RULE. Place the less sum under the greater, with dollars under dollars, cents under cents, &c.: then if there are no fractions, proceed as in Simple Subtraction; observing to separate the dollars from the cents, in the remainder. If there is a fraction in the upper sum, and none in the lower, set it down as part of the remainder, and proceed as before directed. If there is a fraction in each of the sums, and the lower less than the upper, subtract the lower from the upper, and set down the difference. If there is a fraction in the lower sum, and none in the upper, subtract it from 4, and set down the difference: in this case there must be 1 added to the right hand figure of the cents, in the lower sum, before it is subtracted from the one above it. If there is a fraction in each of the sums, and the lower greater than the upper, subtract the lower from 4, add the difference to the upper, and set down the amount. In this case, as in the last, there must be 1 added to the right hand figure of the lower cents. Proof: as in Simple Subtraction. 13. Subtract 456 dollars from 1000 dollars. 14. Subtract 45 cents from 64 cents. 15. Subtract 375 dollars 18 cents, from 400 dollars. APPLICATION. 1. Bought goods to the amount of 545 dollars 95 cents, and paid at the time of purchase, 350 dollars; How much remains to be paid? Ans. 195 dols. 95 cts. 2. A merchant bought a quantity of coffee, for which he paid 560 dollars. He afterwards sold it for 610 dol |