NOTE.A quintal of fish weighs 1 Cwt. Avoirdupois.

COMPOUND SUBTRACTION.

COMPOUND SUBTRACTION teaches to find the difference or excess between any two sums of diverse denominations.

GENERAL RULES.

1. Place like parts under each other, the less being below the greater.

2. Begin with the least denomination, and if it exceed the figure over it, borrow according to the value of an unit of the next superior denomination, viz. in farthings borrow 4, in pence 12, &c. as the tables of coin, weights, and measures direct; subtract it therefrom; and to the difference add the upper figure, remembering, always, to add one to the next superior denomination, for that which you borrowed. The reason is plain, as appears in simple subtraction.

OF MONEY.

1. Supposing a man borrowed £372 10s. 6d. and paid again £247 158. how much remained due ?

In proving subtraction, care must be taken to begin with the highest -den mination, reducing always the excess to the next inferior -denom¬ ination as taught in the proof of addition. See the above example.

Deg. mi. fur. p. yds. ft. in. bar.

From 37 41 5 23

12

12

2 5

6 37 2

2

7 2

gr.

16