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II. When the Numbers are to be reduced from a Lower Denomi

nation to a Higher : Divide the given number by as many as of that denomie nation make i of the next higher, and set down what remains, as well as the quotient.

Divide the quotient by as many as of this denomination make 1 of the next higher; setting down the new quotient, and remainder, as before.

Proceed in the same manner through all the denominations, to the highest ; and the quotient last found, together with the several remainders, if any, will be of the same value as the first number proposed.

EXAMPLES.

2. Reduce 1185388 farthings into pounds, shillings, and pence.

4) 1185388

12) 296347 d

2,0) 2469,5 5-7d

Answer 12341 155 7d

3. Reduce 24/ to farthings.

Ans. 230402 4. Reduce 337587 farthings to pounds, &c.

Ans. 3511 133 01. 5. How many farthings are in 36 guineas? Ans. 36288. 6. In 36288 farthings how many guineas ? Ans. 36. 7. In 59 lb 13 dwts 5 gr how many grains ? Ans. 340157. 8. In 8012131 grains how many pounds, &c.?

Ans. 1390 lb 11 oz 18 dwt 19 gr 9, In 35 ton 17cwt 1 qr 23 lb 70z 13 dr how many drams?

Ans, 20571005. 10. How many barley-corns will reach round the earth, supposing it, according to the best calculations, to be 25000 miles ?

Ans. 4752000000. 11. How many seconds are in a solar year, or 365 days 5 hrs 48 min 48 sec ?

Ans. 31556928, 12. In a lunar month, or 29 ds 12 hrs 44 min 3 sec, how

Ans. 2551443.

many seconds ?

COMCOMPOUND ADDITION.

COMPOUND ADDITION shows how to add or collect several numbers of different denominations into one sum.

Rule. Place the numbers so, that those of the same denomination may stand directly under each other, and draw a line below them. Add up the figures in the lowest denomination, and find, by Reduction, how many units, or ones, of the next higher denomination are contained in their sum.“ Set down the remainder below its proper column, and carry those units or ones to the next denomination, which add up in the same manner as before.-Proceed thus through all the denominations, to the highest, whose sum, together with the several remainders, will give the answer sought.

The method of proof is the same as in Simple Addition.

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37 15 8
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23 10 91

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1
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61 3 21 472 15 3

7 16 8 9 2 25 29 13 10 27 12 64 12 16 2 370 16

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30 0 11

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EXAM. 9. A nobleman, going out of town, is informed by his steward, that his butcher's bill comes to 1971 13s 7{d; his baker's to 591 5s 21d; his brewer's to 851; his wine-merchant's to 1031 13s; to his corn-chandler is due 751 3d; to his tallow-chandler and cheesemonger, 271 15s 111d; and to his tailor 551 3s 54d; also for rent, servants' wages, and other charges, 1271 3s: Now, supposing he would take 1001 with him, to defray his charges on the road, for what sum must he send to his banker?

Ans. 330l 14s 6 d.

10. The strength of a regiment of foot, of 10 companies, and the amount of their subsistence *, for a month of 30 days, according to the annexed Table, are required ?

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* Subsistence Money, is the money paid to the soldiers weekly which is short of their full pay, because their clothes, accoutrements, &c. are to be accounted for.' It is likewise the nioney advanced to officers till their accounts are made up, which is com*monly once a year, when they are paid their arrears. The following Table shows the full pay and subsistence of each rank on the English establishment.

VOL. I.

D

DAILY DAILY PAY OF COMMISSIONED OFFICERS.

Regular
D. G. Dr. Foot Ar- and Fenc.

Life Guards. Horse Guards. & F. Cav. tillery. Inf. and

Militia. Subsist. FullPay. Subsist. | FullPay.

Foot Guards.

Horse
Artillery
& corps
of C.Cm.

RANK.

Subsist.

Full Pay.

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Colonel (Comm).. 112 10 2 401 2 617 01 16 01 11 0

1 10 0 1 19 0
Colonel (en Second) 1 100

1 40
Ist Lieut. Col. 1 6 01 3 0 1 0 0 10 15 11 1 3 3 111 01 26

1161 8 6
2d Ditto

0 17 0
1st Major.
1 100 19 30 15 0 0 14 10 19 61 6 01 1 6

018 61 4. 6
2d Ditto

0 18 01 4 0 Captain 0 15 0 10 14 7 10 10 00 9 50 12 10 16 0 0 16 6

0 12 60 16 6 Capt. Lieut.

0 10 0 10 9 0 0 7 00 5 80 8 2 011 0011 60 15 0 0 6 0 0 7 10 Ist Lieut..

0 900 9 0 0 6 0 0 5 8
2d Ditto
0 80

o 5 0
Cornet
8

Oil 0 0 14 0
Ensign .

0 8

0 4 60 5 10 Adjutant

0 5 0

O 5 010 8 6 0 11 010 4 610 500 3 010 4 ()
Pay-master
Quarter-master

0 5 o
0.5
0 660 8 6

0 5 8
Surgeon-major ( 1201011 410 10 0 0 9 5

O 12 6 10 15
Bat. Surg. or Surg.

0 600 800 900 12 010 7 6 10 10 ()
Assist. Surg.
0 6.00 5 0 1 0 5 0 0 5 0

O 5 00 5 ojo 5 0 0 5 0
Veter. Surg.

8010 8 0
Solicitor

N. B. When a Lieutenant, Ensign, Adjutant, or Quarter-ma ter of Foot, Militia, Fencible Infantry, or Invalids, holds two commissions, one
Shitling per day is to be deducted from the above rates for each commission.

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IXAMPLES

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