per yard, the cost of the 376 yards would have

EXAMPLES.

1. What is the cost of 376 yards of cloth at $0,75, or of a dollar per yard?

Had the cloth cost $1

been $376. Had it cost

3 $282

cost at doll.

been 25cts. per yard,

the cost would have been of $376 or $94; but the price being 75cts. per yard, the cost is 188+94 $282,

2. What will 9 yards of cloth cost at £1 4s. 6d. per yard?

3. What is the cost of 196 yards of cotton, at 9d. pér

yard?

196yd. at 6d. or s.: = 98s.

196yd. at 3d. or s.:

= 49s.

Therefore, 196yd. at 9d. or 2s.=147s.=£7 7s. Ans, 4. What is the cost of 1000 quills at

cent per quill? Ans. $2,50.

5. What is the cost of 900 lead pencils at 6 cents Ans. $54,00.

apiece? 6. What is the cost of 2016, of soap at 63cts. per lb. ? Ans. $1,35.

7. What is the cost of 140 yards of tape at 24cts. per yard? Ans. $3,15. 8. What is the cost of 438 bushels of apples at 311cts. per bushel? Ans. $136,874.

9. What is the cost of 51 tons of hay at $12 per ton? Ans. $618.

10. What is the cost of 231 yards of linen at 75cts. per yard? Ans. $173,25. 11. What is the cost of 1447b. of rice at 34d. per lb. ? Ans. £2 2s. 12. What is the cost of 141 yards of cloth, at $43 per yard? Ans. $67,683. 13. What will 1317b. of cheese come to at 1s. 2d. per pound? Ans. £7 12s. 10d. 14. What will 144 dozen of eggs come to at 1s. 3d. per dozen ?

15. What will 6gal. 1qt. 1pt. 2gi. of wine 5s. 4d. per quart?

Ans. £9.

come to at

Ans. £6 17s. 4d. 16. What will 51 acres of land be worth at £3 2s. 2d. Ans. £158 10s. 6d.

per acre? 17. What will 15cwt. 2qr. 17lb. of sugar come to at Is. per pound?

Ans. £87 13s. 18. What will 4E. E. 3qr. 2na. of broadcloth cost at £2 3s. 8d. per yard? Ans. £12 16s. 6d.

Ans.

19. What will 1hhd. 2gal. 3qt. 1pt. 1gi. of molasses come to at 124cts. per quart? 20. What will be the cost of 27bu. 3pk. 6qt. 1pt. of wheat at 10s. 2d. 3far. per bushel ?

Ans. £14 58. 11d. 063 far. 21. What is the cost of 120 pounds of soap at 63 cents per pound? Ans. $8,10. 22. What will be the cost of 2hhd. 5gal. 3qt. 2gi. of molasses at 12 cents per quart? Ans. $65,906+. 23. What will be the cost of 376 yards of cloth at 13 dollars per yard?

Ans.

24. What will be the cost of 1hhd. 2gal. 3qt. 1pt. 1gi.

of brandy at 561 cents per quart ? 25. What will be the cost of 85 per yard?

Ans. $148,289. yards of cloth at $9

Ans.

26. What will be the cost of 27bu. 3pk. 6qt. 1pt. of wheat at $13 per bushel? Ans. $48,917+.

PERCENTAGE.

198. The term per cent comes from per centum, and means by the hundred. The term is generally used to express the interest on money, but may also be employed to designate hundredth parts of other things. Thus, when we say twenty per cent of a bushel of wheat, we mean twenty hundredths, or one-fifth of it.

199. The rate per cent may always be expressed by a decimal fraction. Thus, five per cent may be expressed by .05, eight per cent by .08, fifteen per cent by .15, &c. Hence, to find the amount of percentage on any num. ber,

Multiply the number by the rate per cent, expressed in a decimal fraction, and the product will be the percentage.

EXAMPLES.

1. A has $852 deposited in the bank, and wishes to draw out 5 per cent of it: how much must he draw for?

Ans.

2. A merchant has 1200 barrels of flour: he shipped 64 per cent of it and sold the remainder: how much did he sell? Ans. 432bar. 3. A merchant bought 1200 hogsheads of molasses. On getting it into his store, he found it short 3 per cent: how many hogsheads were wanting? Ans. 42hhd. 4. Two men had each $240. One of them spends 14 per cent, and the other 181 per cent: how many dollars more did one spend than the other? Ans. $10,80.

5. What is the difference between 51 per cent of $800

and 6 per cent of $1050?

Ans. $24,25.

198. What do you understand by the term per cent? For what is the term generally used? What is its signification? What do you understand by twenty per cent? What by eight per cent? By fourteen per cent?

199. How may the rate per cent be expressed? How do you express five per cent? Eight per cent? How do you find the amount of percentage on any given number?

200. To find the per cent which one number is of another.

If I buy 6 hogsheads of molasses for $200 and sell them for $220, what do I gain per cent, on the money expended?

It is plain that $20 is the amount made. What per cent is $20 of $200; that is, how many hundredths of $200? If we add two ciphers to the first, and then divide it by the second, the quotient will express the hundredths. Thus,

that is, 20 is ten per cent of 200.

Hence, to determine the per cent which one number is of another,

I. Bring the number which determines the per cent to hundredths by annexing two ciphers or removing the decimal point two places to the right.

II. Divide the number so formed by the number on which the percentage is estimated, and the quotient will express the per cent.

EXAMPLES.

1. A man has $550 and purchases goods to the amount of $82,75: what per cent of his money does he expend? Ans. 15 per cent.

2. A merchant goes to New York with $1500; he first lays out 20 per cent, after which he expends $660 : what per cent was his last purchase of the money that remained after his first? Ans. 55 per cent. 3. Out of a cask containing 300 gallons, 60 gallons are drawn: what per cent is this?

Ans.

4. If I pay $698,33 for 3 hogsheads of molasses and sell them for $837,996, how much do I gain per cent on the money laid out? Ans. 20 per cent. 5. If I pay $698,33 for 3 hogsheads of sugar and sell them for $837,996, how much do I gain per cent on the amount received? Ans. 163 per cent.

200. How do you find the per cent which one number is of another?

TARE AND TRET.

201. Tare and Tret are allowances made in selling goods by weight.

Draft is an allowance on the gross weight in favor of the buyer or importer: it is always deducted before the Tare.

Tare is an allowance made to the buyer for the weight of the hogshead, barrel, or bag, &c., containing the commodity sold.

Gross Weight is the whole weight of the goods, together with that of the hogshead, barrel, bag, &c., which contains them.

Suttle is what remains after a part of the allowances have been deducted from the gross weight.

Net Weight is what remains after all the deductions are made.

EXAMPLES.

1. What is the net weight of 25 hogsheads of sugar, the gross weight being 66cwt. 3qr. 14lb.; tare 11/b. per hogshead?

2. If the tare be 4lb. per hundred, what will be the tare on 6T. 2cwt. 3qr. 10lb. ?.

Tare for 6T. or 120cwt.=480lb.

201. What are Tare and Tret? What is Draft? What is Tare? What is Gross Weight? What is Suttle? What is Net Weight?