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2. But if there be not so many places, prefix cyphers at the left hand to make up the defect. Then, the first figure at the right hand of the separating point is dimes, the second, cents, the third, mills, and all the rest decimal parts of a mill.

EXAMPLES.

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Prod. 21381,684

Doll. dc.m.

Dol.d.c.m,

3. What will 85 yards of baize cost, at 32 cente per yard?

d.c. ,32

85

160

256

Answer, $.27,20

4. What will 186 acres of land come to, at 12 dollars, 28 cents, per acre?

D.d.c.

12,28

186

7368

9824

1228

Answer, $.2284,08

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1.

Division of Federal Money,

RULE.

Divide in the same manner as whole numbers, nd at the right hand of the quotient point off so many igures, for decimal parts, as the places in the divilend exceed those in the divisor.

2. But if the places in the quotient be less than he excess of places in the dividend above those in the wvisor, prefix cyphers at the left hand to make up the lefect.

3. When there are not so many places of decima's in he dividend as in the divisor, annex cyphers to the ividend to make the places equal, and the quotientill be whole numbers; then if any thing remain, cyhers may be annexed to the remainder, and the quojent carried to as many places as are thought

ecessary.

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*3.

924

If 12 men spend 4 dollars, 82 cents, 4 mills, what is each man's proportion?

D.d.c.m. dc.m.

12)4,824,402 Ans.
48

$24

24

4. If 764lb. of beef cost 34 dollars, 38 cents, what

will 1/6. cost?

d.c.m.

764)34,38(,045 Answer.

3056

3820

3820

i

5. Divide 874 eagles between 130 persons,
Dol. D.d.c.m.
130)8740,(67, 230 Answer.

780

940

910

300

260

400

390

100

6. Divide 72 dollars, 41 cents, 8 mills, by 673 dollars, 5 cents, 3 mills.

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Rules for reducing the Currencies of the several United States; also English, Irish, Canada, Nova Scotia, and French Money, to the Federal Currency, and the contrary.

I. To reduce New-Hampshire, Massachusetts Rhode-Island, Connecticut, and Virginia currency to the Federal Money.

RULE.

1. If the sum be pounds, annex a cypher to them, divide by 3, and the quotient will be dollars.

2. When the sum consists of pounds and shillings, annex half the shillings to the pounds, and divide as before.

3. If the sum be shillings and pence, reckon one dollar for every six shillings; and the remainder, reduced to pence, multiply by 14; then for every nine pence in the number of pence, deduct one from the product, and the remainder will be mills.

EXAMPLES.

1. Reduce £100 New-Hampshire, &c. to Fed

eral Money.

D. d.c m.

3)1000(333, 3 3 3 Answer.

2. Reduce .42 12s. to Federal Money.
3)426(142 dollars, Answer.

3. Reduce 16s. 6d. to Federal Money.

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then, 54

In 54 pence there are 6 times 9 pence, 14 therefore, 6 being taken from 756, the remainder is 750 mills, or 75 cents; to 216 which 2 dollars being added, the sum is 54 2 dollars, 75 cents, the answer required.

756

Or take the following Rules.

1. Find by inspection the decimal expression of the shillings, pence, and farthings, by writing halt

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