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336. Use of Tables.-Tables like the above save time in computations. The first digit of a number is in the column to the left and the second digit is in the row at the top. To find the tax on $45, begin with 4 at the left and follow that line to the column with 5 at the top, where the tax, $0.8865 or $0.89, is found. How many times this is the tax for $450? $4500? $45,000? The tax for $6350 is the tax for $6300 and for $50, or $ 124.11 + $0.99 = ?

EXERCISES

From the above table find the tax for the following:

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13. Is it more economical to borrow money at 8% for 3 mo. to pay a tax of $134.28 or to accept a penalty of 1% extra tax each month and $ 1.36 other extra expenses?

14. John pays $2 tax on his dog, Yankee. That is the interest on how much money at 5%?

15. What is the dog tax in your city or county? This is the interest on how much money at 5%?

XXV

TRANSPORTATION

337. Problems of Transportation.-Why is the cost of transportation an important item in our daily expenses? Why was this not so 50 yr. or 100 yr. ago?

338. Table of Railroad Mileage. The first part of the table gives the mileage in the United States for the years

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1. Make a graph showing the increase in railroad mileage in the United States. From the graph estimate the mileage in 1855; in 1905; in 1925. If the graph shows any special peculiarities, explain them as far as possible.

2. Estimate what per cent of the total railroad mileage of the world the United States had in 1910. Next compute the per cent and compare with your estimate.

3. Estimate the value of the railroad track from your

city to some other at $ 50,000 per mile.

4. Let some member of the class look up and report on the building of the Baltimore and Ohio railroad.

5. Consider the Union Pacific railroad similarly.

339. Bill of Lading. The freight agent in accepting freight to be sent over his road makes out a bill of lading. This states the kind of freight, the rate, the total charges, the consignor (sender), the destination, and the consignee (to whom sent). Receipts for freight and for payment of charges are also given to the consignor. The bill of lading is sent to the consignee, who presents it to the freight agent when claiming the goods. Procure a blank freight bill of lading from the freight depot of your city and study it very carefully.

EXERCISES

1. If you sent a box of nuts to one of your cousins in another city, what would you look for upon the bill of lading? What would you do with the bill of lading? How would your cousin obtain the nuts from the freight agent?

2. J. A. Howe shipped a car of 28,600 lb. of hay to W. W. Royde on an order bill of lading. The hay cost $12.50 per ton and the freight charges were 17 ¢ per 100 lb. the procedure for Mr. Royde to obtain the hay? did it cost him, including the freight?

What was How much

3. Find the cost of sending a car of 645 bu. corn, 56 lb. to the bushel, at 14 per 100 lb.

4. Freight-cars are built to hold a certain capacity. How many bushels of oats, corn, or wheat can be shipped in a car with a capacity of 40,000 lb. ? of 30,000 lb. ? of 60,000 lb. ?

5. Notice the capacity marked on some freight-cars. How many bushels would each hold of oats? of corn? of wheat?

6. A car of cattle weighing 34,600 lb. is shipped to market. What is the freight at 19 é per hundred?

340. Express Rates.-Every express agent has a large book containing about three hundred schedules like those marked 44, 48, etc., below, which he uses in computing express charges. This book also tells him what schedule to use for each express office in the United States. It further classifies the various articles the company will carry.

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Vegetables-open crates, 1; closed crates, 2.

Printed matter valued at less than $10-3d class at 8¢ per pound, with a minimum of 15 ¢.

All express valued below $50 is fully insured without charge. Above that amount the insurance is 10 ¢ per $ 100. Large sums of money and valuable papers are usually sent by express fully insured.

EXERCISES

1. Find the cost of sending 10 lb. nuts to a city in schedule 75.

2. Find the cost of sending 15 lb. strawberries in a closed crate to a city in schdeule 66. How much is saved by using a closed in place of an open crate?

3. What will it cost to insure each of the papers sent by express having the following valuations: $ 500? $ 3250? $ 1475? $5650? $1780? $34? $45,500?

4. A business man had to take a long trip. At the end of his trip he would need some of his valuable documents. How could he get the documents for use without the risk of carrying them on the trip?

341. Freight Rates.-Express is sent on passenger or special trains at 30 mi. to 50 mi. per hour while freighttrains go at about 12 mi. per hour. Express companies collect and deliver goods sent through them, while shippers and receivers of freight must bring it to and from the depot or warehouse, except in special cases where the cars are delivered upon a private switch at the warehouse of the receiver.

Freight agents have schedules quite like the express schedule mentioned on the last page.

Freight rates are quoted upon the hundred pounds in place of upon the pound as in express.

In cities a charge of from 40 to 50 per ton is made for taking cars to some particular track. A demurrage charge is also assessed against cars not unloaded promptly at the rate of $2 per day for the first four days and $ 5 per day thereafter. Why this difference in rates?

EXERCISES

1. What will it cost to ship 5460 lb. household goods if the rate is 87 ¢ per hundred?

2. Find the cost of shipping 960 lb. flour at 68 per hundred.

3. What will it cost to ship 900 bu. wheat, 60 lb. per bushel, at 9 per 100 lb.?

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