EXAMPLE S.

1. What is the neat weight of 19hhds. of fugar, each weighing 2 cwts. I qr. 11 lbs. grofs, tare at 21 lbs. per cwt.?

2. In 8hhds. each 4 cwts. 2 qrs. 18 lbs. grofs, and 10lbs per cwt, tare; how much neat weight?

Anf. 33 cwts. 3 qrs. 23 lbs. 2 028. 3. What is the neat weight of 11 barrels of potashes, each weighing 187 lbs. grofs, the tare being 111lbs per cwt. Anf. 1845 lbs. 14 ozs.

4. Required the value of the neat weight of 17 hhds. of tobacco, at 31. 188. 4d. per cwt. each hhd. weighing 12 cwts. I qr 11 lbs, grofs, the tare being 19lbs. per cwt.? Anf. 682l. 138. 944d. 5. What is the neat weight of 9 barrels of indigo, each 3 cwts. I qr. 10 lbs. grofs, tare 9 lbs. per cwt. ? Anf. 27 cwts. I qr. 21 lbs. 2 oz. 6. In 26 barrels of figs, each 4 cwts. 19 lbs. grofs, tare 164 lbs. per cwt. ; how much neat_weight? Anf. 92 cwts. 2 qrs. 6 lbs. 140ZS. CASE

I 3

When both tare and trett are allowed.

R U L E.

Find the tare as before, fubtract it from the grofs, and call the remainder the futtle. Then, divide the futtle by 26, and the quotient will be the trett, which deduct from the futtle, and the remainder will be the neat weight.

EXAMPLE S.

1. In 18 cwts. 2 qrs. 11 lbs. grofs, tare 15 lbs. per cwt. and trett 4 lbs. per 104 lbs.; how much neat weight?

2. In 14 cwts. 3 qrs. trett 4 lbs. per 104 lbs.;

27 lbs. grofs, tare 41 lbs. and
how much neat weight?'
Anf. 14 cwts. 7 lbs.

3. In 34 bags of hops, each weighing grofs 6 cwts. I qr. 9 lbs. tare 174 lbs. per 112 lbs. and trett as ufual; how much neat weight? Anf. 175 cwts. 9 lbs. 1 oz. 4. Suppose 13 lbs. per cwt. tare, and 4 lbs. per 104 lbs. trett, were allowed on 9 casks of prunes, each 2 cwts. 17 lbs. grofs; what would be the neat weight? Anf. 16 cwts. I qr. 9 lbs. 12 OZ8. weight is there in 9 cafks of 148 cwts. I qr. 19 lbs. grofs, 21 lbs. and the trett 4 lbs. per Anf. 126 cwts. 20 lbs. 12 ozs. CASE

5. How much neat raifins, weighing in all the tare being 17 cwts. 304 lbs. ?

CAS E V.

When tare, trett, and cloff are allowed.

Deduct the tare and trett by the foregoing rules, and divide the remainder by 168 for the cloff. The difference between the cloff and the remainder is the neat weight.

EXAMPLE S.

1. In 13 chefts of fugar, each containing 11 cwts. 1qr. 17 lbs. grofs, tare 11 lbs. per cwt. trett 4 lbs. per 104 lbs. and cloff 2 lbs. in every 3 cwts.; how much neat weight.

cwts. qrs. lbs.

azs.

26

IO

2

I I

2

2 27

16

966

7

8

3

2. What is the neat weight of 41 cwts. I qr. 11 lbs. grofs, allowing 5 cwts. I qr. 27 lbs. for tare and trett, and cloff as ufual?

Anf. 34 cwts. I qr. 2 lbs. 10 ozs. 3. I demand the neat weight of 18 chefts of fugar, each containing 7 cwts. 18 lbs. grofs, tare 174 lbs. per cwt. trett 4 lbs. per 104 lbs. and cloff 2 lbs. per 3 cwts.? Anf. 105 cwts. 24 lbs 7 ozs.

4

What is the value of the neat weight of 17 par cels, each weighing 2 cwts. 3 qrs. 9 lbs. grofs, allowing 6 lbs. per cwt. tare, and trett and cloff as ufual, at 11. 6s. 8d. per cwt. neat?

50

Anf. 5761. 188. 11 d. 5. In 9 jars of oil, each weighing 4 cwts. I qr. 11lbs. grofs; how many neat gallons, allowing 19 lbs. per cwt. tare, trett and cloff as usual, and 7 lbs. to the gallon? Anf. 4635 galls.

6. In 60 jars of oil, each containing 1345 cubic inches, tare i lb in 12 lbs. trett and cloff as ufual, and 74 lbs. to the gallon of 231 cubic inches; what is the worth of the whole at 11. 5s. 9d. per cwt.?

Anf. 261. 75. 94 vid.

BILLS of PARCELS. A Bill of parcels is a written account which the merchant or feller delivers or fends to the purchaser, containing the place where, and the time when, the goods were bought, the names of the buyer and feller, the quantity, quality and price of the goods bought, the marks and numbers put upon the parcels, chefts, or hogfheads in which they are contained, the allowances that are made, the total value, &c.

R U L E.

In the first line write the place where, and the time when, the goods were bought, in the fecond the name of the buyer, and in the third the name of the feller, in the fame form as they are done in the following examples.

Then,

Then, let each article have one or more lines as may be neceffary to mention its quantity, quality, allowances, price, and amount. This being done as plainly and diftinctly as poffible, then write under the amount the total value of all the goods fold, which completes the bill of parcels.

EXAMPLE

S.

If Jofeph Dixon pays John Weddell ready money for the above-mentioned goods, the receipt, at the foot of the bill, will be as follows:

Received, at the fame time, the contents in full,

John Weddell. If Jofeph Dixon pays William Rutter, his fhopman, the money, his receipt will be;

Received, at the fame time, the contents in full for my master John Weddell, William Rutter.

If he pays twenty pounds in part, the receipt will be; Received, at the fame time, twenty pounds in part of the above bill, John Weddell.

If he gives his note for the whole, on demand, the receipt will be;

Received, at the fame time, a promiffory note, on demand, in full for the above bill.

John Weddell.