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BUSINESS PROBLEMS.

The Extension Clerk.

NOTE. -In large wholesale houses, clerks are sometimes employed in extending bills. These clerks receive the bills upon which the amount, description, and price of the goods sold, are given, and extend each line; that is, they carry into the proper place the value of each purchase. They also add the columns of figures representing these values.

CHICAGO, June 12, 1901.
Nlinois School for the Blind,
Jacksonville, Ill.

Bought of DURAND & KASPER CO.

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*

1 box Oatmeal Wafers
1 Cheddar Cheese..
1 | bag Rio Coffee .
1 bbi. Granulated Sal Soda
5 cases Elgin Corn...
8

Columbian Corn.. 5

Wayne Co. Peas gal. 2

2 lb. Salmon ... 3

Tomatoes gal.

Col. Riv. Salmon. 1 box Oyster Crackers. i chest Japan Tea ... 5 bags Navy Beans 5 boxes Bulk Starch . 1 box Bulk Pepper., 1 bbl. White Eagle Drips 1

Yellow Corn Meal... 1 box Tapioca. . 5 bbl. Gran. Sugar

346

340 344 362

261 .071
45 .121
150

.161
325 .70 +
5/2 1.10
8/2 .80
5 1 4.60
22 2.85
31 2.50
1/4 1.40
22 .061
40 .35
764 2.00 ||?
250.034
12 .14
541 .16

1 2.30
25 .05
1726 5.51

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334

1. Copy and extend the above bill. The dashes indicate where the extension figures should appear. Put the amount of the bill, in column B opposite the last line in column A. * 26, 1b. @ 71¢ a pound. + 325 1b. @ 70° per cwt. #5 cases; 2 doz, in a case;

$ 764 lb. @ $2.00 a bushel. | 17:26 lb @ $5.51 per cwt.

81.10 a dozen.

CHICAGO, June 13, 1901. Mr. Ralph T. Dodge,

Earlville, Illinois. Terms: 10 days less 6%

30 days less 5% Bought of A. C. MCCLURG & Co.

60 days less 3% After 60 days, Net.

Salesman, Gould.

А

B

150

+

150

1 Ebers In the Desert
2 Ruskin Stones of Venice

.....4.50 2

Seven Lamps of Architecture......1.50 1 | Coolidge. What Katy Did...... 1.25 15% 1 Herrick .. | Web of Life... 2 Warner. Golden House

.2.00 2 | Potter Uncanonized......... 1.50 20% 2 | Thompson Political Economy 1.00 6% 3 Steel .... Hosts of the Lord.

..1.50 2 Besant ... Fourth Generation.

..1.50 1 Garland... Eagle's Heart 2 Seawell House of Egremont

...1.50 On the Wing of Occasions ..1.50 1 | Taylor Cobbler of Nimes..... 1.25 20% 2 | Putnam... Book of Common Worship 1.25 10% 4 Ade Fables in Slang..

1.00 Ward... Eleanor...

..1.50 2 Mulock A Hero..

.90 1 Sheridan.. The Rivals.

1 50

2 Harris ....

75

Less 25% ...

1. Copy, extend, and find the amount of the above bill. 2. How much must Mr. Dodge remit if paid in 10 days? 3. In 30 days? 4. In 60 days? 5. In 75 days?

NOTE.—In this bill the list price of all books upon which the discount is exactly 25%, should appear in column A. The net price of all other books is carried directly into column B. The sum of column A less 25% of itself is carried into column B. The sum of column B is the amount of the bill; but a special discount, as shown at the top of the bill, is allowed for prompt payment. The dashes indicate where the extension figures should appear. * Two books @ $4.50 each.

+ $1.25 less 15% of itself. | 25% of the footing of column A. | The footing of column A less 25% of itself

Dr. J. C. Gordon,

CHICAGO, June 14, 1901. Jacksonville, III.

Bought of JAMES B. CLOW & SONS. Salesman, Hamilton.

Price А

B

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1. Copy, extend, and find the amount of the above bill.

NOTE.—In this bill list prices are given. In column A, values according to list prices are to appear; in column B, net values. The dashes indicate where the extension figures should appear.

* 24 z-inch cast iron ells at 6¢ each. + 507 feet, 0 inches.
a & b. The footing should appear at a; the footing less the discount, at b.

CHICAGO, June 15, 1901. Mr. J. H. Collins,

Springfield, Illinois.
Terms: 10 days less 2% Bought of MARSHALL FIELD & CO.

30 days less 1%
60 days no discount.

Salesman, Brett.
Am't Price A

B

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1. Copy, extend, and find the amount of the above bill.

2. How much must Mr. Collins remit if paid in 10 days or less ?

3. How much if paid in 30 days?
4. How much if paid in 60 days?
* i piece of muslin containing 52 yd. @ 6¢ a yard.
† 4 dozen balls @ 65¢ a dozen.
#2 towels, No. 726, @ $1.37] per dozen.
|| 6 pieces crash, 40 yd. in each piece.

a, b, c, d, etc. The sum of a, b, and c should appear at d; s, is the discount: gis e less the discount.

Tax Extension.

Tax extension clerks compute what each property holder must pay for the several purposes for which taxes are exacted. To aid in doing this work extensive tables are usually provided by which the tax on any assessed value at any give rate may be found without arithmetical process,-by mere reference to the tables. Such tables cannot be presented within the limits of an ordinary arithmetic.

In the tax extension required on page 292, the following substitute for these tables may be employed to advantage. This table shows the tax on any number of hundred dollars from 1 to 9. It is apparent that the tax on any number of thousands of dollars would be ten times as much as the amount shown in the table; on any number of tens of dollars, one tenth as much, etc. “R. & B." stands for Road and Bridge; Lib.,” for Library.

TAXES IN SchooL DISTRICT No. 4, AURORA, ILL.

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*In many states it is provided by law that "In the extension of taxes, the fraction of a cent shall be extended as z cent."

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