15. What amount of tax must a man pay who is assessed $12,500 for real estate, and $4,800 for personal property, if the rate is 21%, and he pays for 3 polls at $1.25 each?

16. A tax of $6,200 was levied upon the taxable property of a county assessed at $1,240,000: what was the rate, and how much will B pay on his farm which is assessed at $7,200?

17. If a tax of $79 is assessed upon a factory worth $19,750, what is the assessment on a mill that pays $44.40 at the same rate?

18. What is the cost of 109 shares of railroad stock at 3% discount?

19. A owns 48 shares of mining stock, at $50, upon which an assessment of 31% was made: how much did he pay?

20. An insurance company declared a dividend of 8% payable in stock: if B owned 25 shares, how many shares did he own after receiving his dividend?

21. I received $607.50 from a 41% dividend: how much stock did I own?

22. Mr. C. found after receiving a stock dividend of 20% in a mining company that he owned 36 shares: how many shares did he own at first?

23. A company whose stock was $830,000, levied an assessment of $26560: what was the rate?

24. A lady owned 60 shares in a railroad company, whose stock was $3,500,000, and her dividend was $390 : what was the rate of dividend, and the whole dividend?

25. If I pay $24 to an agent for selling property for $6,000, what % commission does he receive?

26. An agent charged $21 for selling $840 worth of goods: what was his rate of commission?

27. A broker received $139.49 for buying 145 shares of bank stock at 96: what was his rate of brokerage?

28. How many barrels of apples at $3 a barrel can be bought with a remittance of $492, after deducting 21% commission ?

29. An agent received $8,990 to invest in wood at $5 a cord, after deducting his commission of 3%: how many cords did he buy?

30. Bought 40 barrels of flour at $8.50 a barrel and sold it at a gain of 10% what was the gain and the selling price?

31. What was the loss on 1,200 bushels of wheat, bought at $1.44, and sold at 12% loss?

32. By selling iron at $28 per ton a profit of 16% was realized what was the profit on 190 tons?

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33. A merchant by selling goods at a profit of 15%, cleared $630 what was the cost of the goods?

34. By selling sugar at 5

cents a pound, a grocer lost 81% what was the loss on 96 pounds?

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35. A drover bought some cattle for $3,250, and sold them at an advance of 15% for how much did he sell them?

36. A man gave $1,800 for a farm. He offered it for sale at an advance of 20%, but accepted 95% of the asking price: how much did he receive?

37. A dwelling house that cost $7,400 was sold for $8,140 what was gained?

38. A dealer gained $121 on some coal, which was 11% of the cost: what was the cost?

39. A grocer paid $935 for 110 barrels of flour: for what must he sell it per barrel to gain 20% ?

40. An agent bought a piano marked $440 for 331% off, and sold it at a gain of 30% : how much did he receive for it?

41. A merchant bought 48 yards of cloth at $1.20 per yard, and sold it at a gain of 121% how much did he gain ?

42. A dealer bought 40 bushels of potatoes at $.60 a bushel, and sold them so as to gain 25%: how much did he receive?

43. How must I mark cloth which cost $2 a yard, so that I can fall 163%, and still gain 25% ?

44. A merchant's income is $6,000, which is 12% of his invested capital: what would be his income if it was 20% of his capital ?

45. An owner gained 9% by selling a lot for $3,270: how much would he have received if he had lost 9% ?

46. Two farms were sold for $4,600 each. On one the loss was 15%, and on the other the gain was 15%: what was the total gain or loss?

47. Goods bought at 20% below the market price were sold at 20% above the market price: what was the gain %?

48. A leak in a vessel ruined 12% of a cargo of 800 bushels of wheat; 20% of the remainder was sold: what % of the original cargo remained?

49. By selling some stocks for $720, the owner cleared of that amount: what % would have been gained by selling them for $700 ?

50. I asked $240 for my horse, but fell $20 and still made 10% what did I pay for the horse?

51. A farmer asked 28% advance on the cost of his farm, but was obliged to sell at 25% less than was asked: if he received $9,600, how much was his loss?

52. If 5 men can do a piece of work in 12 days, what % of the work can be done by 4 men in one day?

53. A boy having 4 of a dollar, gave mate, and spent of what remained sum did he then have ?

of it to his playwhat % of the first

54. A man sold a horse for $240, which was of twice the sum he paid for it: what % did he gain?

55. A son's age is of his father's age: what % of the son's age is the father's age?

56. A man bought a watch and chain for $120, and the cost of the chain was the cost of the watch if the cost of the chain had been $10 more than it was, what % would it have been of the cost of the watch?

57. A man and his two sons earned $60 a week; the man earned twice as much as the elder son, and three times as much as the younger son: what % of the father's wages was earned by his two sons?

58. A pipe will fill a cistern in 4 hours, and another will empty it in 5 hours: if both pipes are left running, what % of the cistern will be filled in one hour?

59. Find the interest on $960 for 5 years 6 months 20 days at 5%.

60. What is the amount of $99 for 16 years 8 months at 6% ?

61. How much money does a man borrow at 7%, if he pays an annual interest of $161?

62. The interest on A's money for 3 years at 5% is $270: how much money has he?

63. The amount of a certain principal for 1 year at 5% is $3,675, and the amount at 7% is $3,745: what is the principal ?

64. At what rate will $250 in 3 years 3 months gain $40.625 interest?

65. A ninety-day note for $450, was discounted 11 days after date at 7% find the proceeds.

66. What is the difference between the true discount and the bank discount of $130 for 90 days at 6%, no allowance being made for days of grace?

67. Bought 68 shares of railroad stock at a discount of 21%, and sold them at 107: what was my gain?

68. A mill was insured at 41%, to cover of its value; the premium paid was $526.50: what was the value of the mill?

69. What per cent. above cost must a man mark his goods in order that he may deduct 20% from the marked price and make 20% on the cost?

70. If I receive $206.25 quarterly for rent of a house that cost $15,000, what rate per cent. do I receive on the investment?

71. For what sum must a note, payable in 60 days, be drawn, to produce $4,496.16 when discounted at a bank at 8%?

72. Sent my agent in Chicago $1,508.80 to invest in flour at $5 per barrel, after deducting his commission of 21%: how many barrels can he buy?

73. In what time will $277.50 gain $49.023 at 5% ?

74. Write a negotiable promissory note for $150, observing the following: Date, to-day; maker, John Smith; payee, George Green; rate of interest, 6%; payable in 4 months.

75. A note dated January 1, 1890, for $850, with interest at 6%, had payments endorsed on it as follows: December 1, 1890, $40.25; August 13, 1891, $85.75: what was due January 1, 1892 ?

76. How many cubic feet in a block of granite 6 feet long, 4 feet 6 inches wide, and 2 feet 4 inches thick?

77. What decimal of a day is 3 hours? What part of 1 bushel 3 pecks is 1 bushel 1 peck?

78. In 18 equal bins there are 2,248 bushels 1 peck of wheat: how much is there in each bin ?

79. The diameter of a circular park is 100 yards: what part of a mile would you walk in going once around it?

80. A cistern 6 feet in diameter and 8 feet deep will hold how many barrels ?