31. Mr. Carpenter paid $3680 for a house and lot. After laying out $148 in repairs, and paying a tax bill of $52, he rented the property for a year at a profit of 12% on the investment. Find the income.

32. What per cent does a fruit dealer make in buying grape fruit at $3.15 per box of 54 fruit and selling them at the rate of 3 for a quarter?

33. Mr. Foster has received the following offers for a lot of land which cost him $1650: (1) $240 more than he paid; (2) 14% more than he paid. Which is the better offer, and by how much?

34. An agent earned $1400 in one year, and 28% more in the following year. How much in the two years?

35. On a lot 20 rd. by 16 rd. stands a schoolhouse 99 ft. by 77 ft. What per cent of the lot can be used for a playground?

36. A farmer bought 76 sheep at $5.75 apiece and sold them for $414. Did he gain or lose? What per cent?

37. What is the gain per cent on pepper bought at 28ø per pound and sold at 10¢ per 4-oz. package?

38. A hardware merchant makes a profit of 40%, or 32, on saws. Find the cost. The selling price.

39. A farmer sold two lots of wheat for $360 each. On one lot he gained 25 % and on the other he lost 25%. Did he gain or lose by the sale? How much?

40. A clothier has two grades of hats; the cheaper grade he buys for $2 and sells for $2.50; the other grade he buys for $2.50 and sells for $3. On which grade does he make the greater per cent of profit?

41. The following statement of the elements of cost of a dozen eggs purchased in the summer of 1909 by a New York consumer, is taken from a report of the United States Department of Agriculture:

cost to the consumer is represented by each item?

42. From a farm of 50 A. 100 sq. rd., 32 A. 145 sq. rd. were sold.

What per cent?

43. A man receiving a salary of $1000 had his salary increased 20% one year, and the following year had it reduced 20%. What was his salary then?

44. At a forced sale, handkerchiefs, costing $72 per case of 6 gross, were sold for 76 per dozen. What was the loss per cent?

45. A farmer raised 355 bu. of onions. One fifth of them were unsalable; 25% of the remainder were frozen during the winter. What per cent of his crop could he

sell? How many bushels?

46. Mr. Barton bought an overcoat for $24. The cost of his overcoat was 75% of the cost of his suit. How much did he pay for both?

47. In 1908 a farmer cultivated 80 acres. In 1909 he enltivated 20% more than in 1908; in 1910, 25% more than in 1909; and in 1911 30% more than in 1910. How many acres did he cultivate in 1911 ?

48. The following is a newspaper clipping concerning prices of coffee:

Local quotations have been rising and
today high-grade blends, which early
in the year were selling at 25c, bring
28c; high grades have advanced from
22c to 25c; medium grades from 19c to
23c; common grades from 16c
21c;

and the low grades from 14c to „Jc.

Find the per cent of increase in price of high-grade blends. Of high grades. Of medium grades. Of common grades. Of low grades.

49. An office boy received $240 the first year he worked for a firm. The second year he received an increase of The third year he received the same per cent of increase as the second year. What was his salary the

$60.

third year?

50. Four towns-Conway, Deerfield, Sunderland, and Whately — unite in hiring a superintendent of schools at a salary of $750. Conway pays 30% of the salary, Deerfield 40%, Sunderland 20%, and Whately 10%. Find the amount paid by each town. To this salary the state adds $850, apportioning it among the towns on the same basis that the towns pay. How much does the state con

tribute to each town?

51. Mr. A sold his horse to Mr. B at a gain of 20%; Mr. B sold it to Mr. C for $195, thereby gaining 25%. How much did the horse cost Mr. A?

A DAIRY PROBLEM

The following table is taken from a bulletin issued by the Department of Agriculture:

SAMPLE OF FARMER'S MILK Record for ONE WEEK, FROM
JULY 30, P.M., TO AUGUST 6, A.M.

1. Find the total number of pounds of milk given during the week by each cow. By the herd. (Keep answers.)

2. Find the total number of pounds of butter fat produced by each cow. By the herd.

3. At 24 a pound, what was the value of the butter fat produced by each cow? By the herd?

Goods sent to an agent to be sold are a consignment;

the person sending the goods is the consignor; and the person to whom the goods are sent is the consignee.

What is commission?

Define gross proceeds. Net proceeds.

The principles of percentage apply to problems in commission.

The gross proceeds are the whole or the base.

The commission

The net proceeds

}

are the part or the percentage.

The rate of commission is the value of the part or the rate per cent.

1. The gross proceeds are $250; the commission $6.25. Find the net proceeds.

2. The gross proceeds are $275; the net proceeds $260. Find the commission.

3. The net proceeds are $432; the commission $18. Find the gross proceeds.

4. Find the net proceeds when the gross proceeds are $350, the charges for cartage $3.50, and the commission $14.

5. A farmer sold for a neighbor 5 pigs at $8 each and received 10% of the money for his trouble. Find the gross proceeds; the commission; the net proceeds.