The beer gallon contains 282, and the wine gallon 231 cubic, or solid inches. Milk is sold by the beer quart.

+ This measure is applied to corn, seed, fruit, roots, salt, sand, coals, oysters, and all dry goods.

According to our callender, 365 days make a year; but the true solar year, or the time in which the earth performs one complete revolution round the sun, is 365 days, 5 hours. 48 minutes, $7 seconds. For this reason one day is added to February every fourth year, which is called Bissextile or leap year.

Thirty days hath September,
April, June, and November; -

February twenty-eight alone,
And all the rest have thirty-one.

COMPOUND SUBTRACTION.

COMPOUND SUBTRACTION teaches to find the difference between two sums of several denominations, by taking the less from the greater.

RULE 1st. Place the two sums in such a manner, as that each denomination may stand directly under that of the same name; the greater sum being above the less. Subtract the less sum from the greater, beginning with the lowest denomination, and set down the difference.

RULE 2d. Borrow in all denominations, the same, for which you carried, in Compound Addition.

NOTE. In case of borrowing, you may subtract the lower number from the number borrowed, and to the difference, add the upper number; which is the same as adding the number borrowed to the upper number.

The Federal currency is of such nature, that all questions respecting it, whether in Addition, Subtraction, Multiplication, or Division, are wrought in the same manner as those of whole numbers.

Practical Questions in LAWFUL and FEDERAL Moner.

1st. A man borrows twenty-nine pounds, thirteen shillings, and four pence half penny; he pays nineteen pounds, fifteen shillings, and six pence three farthings; how much remains unpaid? Ans. f. 9. 17 93 Ans.

2d. A man borrows one thousand, three hundred, eighteen dollars, twenty five cents, five mills; but he pays five hundred and eighty-nine dollars, seventy-five cents, five mills: how much remains unpaid? $728,50 Ans.

3d. Subtract nine pence half penny, from thirty-five pounds. £. 84 19 24 Ans.

4th. Subtract five mills from twenty-four thousand dollars. $23999, 99, 5 Ans. 5th. What is the difference between one farthing, and a thousand pounds? £. 999 19 113 Ans. 6th. A man is worth fourteen thousand, five hundred and sixty pounds, sixteen shillings and four pence; but he owes one man, two thousand, three hundred and forty-six pounds, ten shillings and eight pence; to another, three thousand, five hundred and nine pounds, eighteen, and ten pence half penny; and to a third, eight hundred and sixteen pounds, fourteen, and five pence half penny; how much will he have left after his debts are paid? £. 7887 12 4 Ans.

7th. A man borrows, at one time, sixty-nine dollars, twenty-five cents; at another, forty-five dollars, forty cents; and, at another, thirty-seven dollars, seventy-five cents. He pays, at one time, twenty-eight dollars, twenty cents: at another, thirty-nine dollars, twenty five cents; and, at another, fortyfive dollars. What sum is still due?

$39,95 Ans.

lb. Oz. pwt. gr. 724 3. 5 7 175 8 13 15

Subtract twelve grains, fifteen pwt. eight ounces, nineteen pounds, from forty-six pounds, two ounces, three pwt. eight grains. 26lb. 5oz. 7pwt. 20gr. Ans.

Subtract eight drams, ten ounces, from nine tons, one 9T. Ocwt. Oqr. 27lb. 5oz. sdr. Ans.

quarter.

APOTHECARIES' WEIGHT.

lb. 3 3 gr.

78

19

669

Suppose I buy fifteen pounds, five ounces, three drams, one scruple, thirteen grains; and sell ten pounds, eleven ounces, six drams, two scruples, eighteen grains of the same; what have I left? 4lb. 53 43 19 15gr. Ans.

CLOTH MEASURE.

E. FI. gr. na.
98 1 0
59 2 3

What is the difference between three nails and twenty-five

24yds. 3qr. Ina. Ans.

LONG MEASURE.

mile. fur. rod. yd. ft. in. bar. 17 5 12 4 0 8 2 8 5 30 31 10 1

Subtract two barley-corns, one foot, twenty rods, three miles, from eight miles, two furlongs, one yard, nine inches. 5 miles, 1fur. 20 rods, oyd. 2ft. 8in. 1bar. Ans.

A man has two farms. The first contains three hundred and forty acres, seventy-five rods; the second contains eighty two acres, ninety rods; how much more is the first than the second? 257 A. 145 rods. Ans.

Bought a cask of brandy containing fifty-five gallons, two quarts; sold twenty-eight gallons, one pint, two gills of the same; how much remains unsold?

27gal. 1qt. Opt. 2gill. Ans.

What is the difference between one pint, and one hundred and

thirty-five hogsheads?

134 hhd. 53 gal. sqts. 1 pt. Ans.

Suppose a man let himself to work five years; but stays only~ three years, nine months, one week, four days; how long before his time is out does he go away? lyr. 3mo. 2w. 3d. Ans. Subtract forty-five minutes, fifteen seconds, from ten years. 9 yr. 11mo. 3w. 6 d. 23h. 14m. 45 s. Ans.

REDUCTION BY MULTIPLICATION.

Reduction by Multiplication* teaches to bring a high denomination to an equivalent value in a low denomination.

This is called Reduction Descending.