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United States as a commercial people, do approve of the Mercantile Arithmetic of Mr. Walsh, and recommend it as calculated to subserve in the best manner the instruction of our youth, and the purposes of a well-informed merchant.

Wm. Gray, jun.
Benj. Hodges,

B. Pickman,

Nath. Bowditch,

Jacob Ashton,

Wm. Prescot,
Jacob Crowninshield,
Elias Hasket Derby.

Pittsburgh, 1806.

[This work first made its appearance in Newburyport, (Mass.) puh. lished by Edmund Blunt, who, at a considerable price, purchased the copy-right of the author, and printed in 1800, an edition of 2000 copies as a trial: these lasted 18 months: he then struck off another edition of 4000, which sold in the course of 9 months: and the demand became so general that he immediately put to press an improved and corrected edition of 20,000 copies ::-we mention this circumstance as an instance of the merits of the work, which are further corroborated by the following Recommendations of our friends, into whose hands it was put for examination, and for an expression of their opinion of the value and general utility of the publication.]

SIR,-In compliance with your request, I have examined Mr. Walsh's System of Mercantile Arithmetic, and am of opinion, that it is extremely well calculated, for the in struction of youth, in that important branch of education.

It is my sincere wish, that your intended edition, of this work, may meet with the encouragement, which such an undertaking well deserves.I am, Sir, respectfully,

Your obed. servt.

Samuel Roberts. [President of the Common Pleas' Courts, 5th district, Penn.]

*

At your request I have examined Walsh's New System of Mercantile Arithmetic : I think it a work of merit, the best I have met with, for the use of schools or seminaries of learning; and that it merits the attention of the public as very well adapted to qualify youth for mercantile business. Robert Steele. [Minister of the Gospel and former teacher of the languages in the Pittsburgh Academy.]

Sir,I think this is a very complete System of Arithmetic, and on a new plan; at least the arrangement is truly novel. John Taylor. [Minister of the Gospel, and teacher of Mathematics, Pittsburgh.]

SIR, I have carefully examined Mr. Walsh's Mercantile Arithmetic, and think it deserving of public patronage. It combines more advantages than any other system I have seen, and appears well calculated to form the accurate accomptant. Your's respectfully,

Benj. B. Hopkins. [Teacher of the languages in the Pittsburgh Academy.]

I have introduced Mr. Walsh's New System of Mercantile Arithmetic, into my school, and think it better adapted for the instruction of youth than any other that has yet been published. The author's application of Decimal Arithmetic, to the solution of various questions, and especially to those of federal computation is plain and judicious.

Pittsburgh, Sept. 28, 1806.

Philip Gilland.

E. Carr's respects to Mr. Cramer, has perused Mr. M. Walsh's Mercantile Arithmetic, and thinks it the best adapted for youth, therefore will recommend it to his friends and pupils for their use, (in his academy) in preference to any other. Pittsburgh, Sept. 29, 1806.

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I have examined Walsh's New System of Mercantile Arithmetic, and am perfectly satisfied that his improved methods and forms of various rules and tables, particularly his extensive lessons on Exchange, are certainly better adapted to the Commerce of our country, and for the instruction of our growing Mercantile Students, than any I have seen be fore. It would be a great facility in any Compting-Room, and I seriously wish it an extensive circulation through every school in our Western Country.

Pittsburgh, Oct. 2, 1806.

Dear Sir,

James O'Hara.

From a careful examination of Mr. Walsh's New System of Mercantile Arithmetic, I am of opinion, that it is better calculated than any I have met with to qualify young men for the business of the Compting-House, and likewise to the course of instruction in American schools.

September 13, 1806.

James Reed. [Teacher of Mathematics, in the College at Washington, Penn.]

A 2

The Subscribers having examined with attention Walsh's New System of Mercantile Arithmetic, do give it as their opinions, that for arrangement, brevity, sim plicity, and plainness, it is far superior to any thing of the kind that they have seen, and that it is calculated in a peculiar manner to qualify students for American Commercial Transactions.

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Joseph Davis,
John Johnston, [P. M.]
A. Tannehill,
Isaac Craig,

Presley Nevill,
A. Kirkpatrick.

SIR,Walsh's System has I believe met with general approbation so far as I am capable of judging of its merits, it is better calculated for a student, than any other work of the kind. I am respectfully, Your obdt. servt.

Pittsburgh, Sept. 26, 1806.

George Stevenson, [M. D.]

*

Brownsville, December 29, 1806. Mr. Cramer,-At your request I have examined Walsh's Arithmetic, and as an experienced teacher of youth, recom mend it to the public, as the best I ever saw for American schools, or private instruction of the young Accomptant in the calculation and exchange of different currencies.

Robert Ayres. [Sometime Rector of Emmanuel Church and St. Peter's, Redstone.]

I have examined Walsh's System of Arithmetic and am of the opinion that it is a work of great merit.-Most of the examples come home to the business of men. I think it must in a short time obtain a decided superiority in the seminaries in the United States. Your's with respect, James Mountain.

Mr. Cramer.

**

Sir,-Having examined Mr. Walsh's New System of Arithmetic, I am of opinion it is better calcutated for American schools than any, of the same kind, extant; and as such recommend it to the public. Samuel Miller, A. M.

Canonsburgh, December 8, 1806. [Professor of Mathematics and Nat. Philosophy in Jefferson-college.]

Dear Sir, Agreeable to your request, I have examined Walsh's System of Mercantile Arithmetic, and have no doubt, but our western citizens are possessed of sufficient discernment to encourage a work of such extensive merit.-When comparing this, with other works of a like nature; we may safely say of Walsh (as it respects this production) as a wise man once said, on another occasion: "Many daughters have done virtuously, but thou excellest them all."

I remain yours very respectfully,

Pittsburgh, Oct 2, 1806.

John Wrenshall.

Pittsburgh, October 6, 1806. Sir, I have examined Walsh's New System of Mercantile Arithmetic and am much pleased with your proposal of publishing an edition of it for the use of the Western Country. A work containing upwards of one hundred pages of Practical Matter, adapted to the existing Commerce of the United States, the greater part of which has never (to my knowledge) appeared in any other Treatise, cannot fail to be highly acceptable to every American.

I am Sir with much respect yours &c.
Joseph Douglass.

Mr Zadok Cramer.

Pittsburgh, 15th October, 1806.

Sir, I have examined Walsh's Mercantile Arithmetic, which you were so obliging as to send me. I think its publication would be useful to the Merchants and Traders of the Western Country, and might be used to advantage in our schools. Am, Sir, respectfully, your obt. ser. Jno. Wilkins, jun.

Mr Z. Cramer.

SIR, I have examined Walsh's New System of Mercantile Arithmetic, and am of opinion that it is better calculated for the instruction of youth, than any other work with which I am acquainted. Thomas Wilson.

Pittsburgh, Nov. 21, 1807.

Mr Z. Cramer.

[Cashier of the Branch Bank of Pennsylvania.]

PREFACE TO THE THIRD EDITION.

THE merit of WALSH'S MERCANTILE ARITHMETIC having been submitted to the public, and established by the most liberal and unequivocal encouragement, the Editor feels a confidence in offering a third edition of twenty thousand copies.

It is unnecessary now to urge the superiority of this, over every similar production extant. The discernment of men of letters, and the generous spirit of a commercial public have rendered panegyric useless by an unprecedented patronage. In the very short period of its existence two extensive impressions have been circulated through the country, and orders are already received for a very large proportion of the third.

Such

The value of any work must be decided by those to whom it is more immediately useful; and if such persons possess the means of discrimination the decision will undoubtedly be correct. The present publication is adapted as well to assist the researches of Mathematicians, as to facilitate the negociations of Merchants. characters have supported it by their written approbation, and recom mended it by an introduction into their own Studies and Compting rooms. Schools and Academies have made it the basis of a mercantile education, and it has become an indispensable assistant to every trad ing class of the community.

This impression has received several valuable additions under the General head of Exchange, including the existing exchange with Antwerp, Trieste, Genoa, Venice, Barcelona, and Palermo in Sicily, and many useful rules under each of these particular heads. A new subject is likewise added, entitled" ARBITRATION of EXCHANGE, the importance of which will easily be seen by Merchants whose re mittances may travel through several countries, and be liable to the rates of Exchange in each.

The errors of the last edition were few and unimportant. But to render the work perfect, they have been minutely considered and corrected.

The Editor is confident that the present edition will be taken up with the same avidity as the two former, and he assures the public that the work shall not suffer, either in accuracy or beauty, by the liberality of its patrons.

EDMUND M. BLUNT,

PROPRIETOR OF THE WORK.

NEWBURYPORT, (Mass.) JUNE, 1806.

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