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the terms and multiply $ 156. Then, to find the
value of the fraction we divide by the denominator,
annexing ciphers if necessary.
Ex. 1. Change £27 3s 9d to Federal money.

3s 9d=3,75s=,1875 of a £. Hence
£27 3s 9d=£27,1875.
$1=4s 6d=54d=% of a £= of a £.
Then £27,1875-*=£27,1875 xy.

27,1875

40
9)1087,5000
$120,83,3+

Ans. $120 83cts. 3mills t.

CANADA CURRENCY.
1. Change £25 10s 6d to Federal money.

£25 10s 6d=£25,525.
$1=5s=60d

==
£25,525

4
$102,100

Ans. $102 10cents. 2. Change £69 15s 5d to Federal money.

Ans. $279,083t.

NEW ENGLAND CURRENCY. 1. Change £40 6s 6d to Federal money.

£40 6s 6d=£40,325.
$1=6s=72d=1=of a £.

40,325

10
3)403,250

134,41,6+
Ans. $134 41cents 6m;

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2. Change £125 15s 8d to Federal money.

Ans. $419 27cts. 7mills +. NEW YORK CURRENCY. 1. Change £365 10s 6d to Federal money.

£365 10s 6d=£365,525
$1=&s=of a £=% of a £. Then

£365,525

10 4)3655,250

913,81,2+

Ans. $913 81cts. 2millst. 2. Change £20 18s 9d to Federal money.

Ans. $52, 34, 3+. PENNSYLVANIA CURRENCY. 1. Change £9 8s 3d to Federal money.

£9 8s 6d=£9,4125.
$1=7 6d=90d=% of a £=* of a £.

£9,4125

8 3)75,3000 25,10,00

Ans. $25 10cts. 2. Change £19 18s 2d to Federal money.

Ans. $53 8cts. Smillst. GEORGIA CURRENCY. 1. Change £187 9s 10d to Federal money.

£187 9s 10d=£187,49166+
$1=4s 8d=56d=4% of a £=;s of a £.

£187,49166

30 7)5624,74980 803,53,5+

Ans. $803,53,5+.

2. Change £26 14s 6d to Federal money.

Ans. $114,53,5+.

EXAMPLES.

1. Reduce £112 18s 9d in each of the currencies named, to Federal money.

£112 18s 9d=£112,9375.
£112,9375 Sterling Money =$501,94,4+
£112,9375 Canada Currency =$451,75
£112,9375 New England » =$376,45,8+
£112,9375 New York

=$282,34,3+,
£112,9375 Pennsylvania =$301,16,6+
£112,9375 Georgia

=$484,01,7 +

Ans.

CASE II.

$ 181. To change any sum expressed in Federal Money to any one of the above currencies.

In changing any one of the currencies to Federal Money, we have divided the given sum by $1 re. duced to the fraction of a £. $ 179.

Now in passing back from Federal Money to the same currency, we must multiply by the same fraction. Hence, we have the following

RULE.

Multiply the given sum by the divisor before used, belonging to the particular currency; that is, inultiply by the numerator and divide by the denominator : the quotient will be the answer in pounds and decimals of a pound : then reduce the decimal part to shillings and pence.

Ex. 1. Reduce $32,78,9 to sterling money.
Here the multiplier will be

Hence $32,789

9 40,295,101 £7,377525

20 7,550500

12 6,606000

4 2,424000

Ans. £7 7s 6d 2far. +

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EXAMPLES. 1. Reduce $102,85 to the several currencies. Answer $102,85=£23 28 97d+ Sterling Money. $102,85=£25 14s 3d

Canada Currency. $102,85=£30 178 18+ New England Cur. $102,85=£41 28 940+ New York Currency. $102,85=£38 11s 4 d Pennsylvania Cur. $102,85=£23 195 1112+ Georgia Currency. 2. Reduce $250 to the several currencies.

$250=£56 58 Sterling Money.
$250=£62 10s Canada Currency.
$250=£75

New England Cur. Ans. $250=£100

New York Currency. $250= £93 158 Pennsylvania Cur.

$250=£58 6s 7d+ Georgia Currency. The following are the rates at which foreign coins are estimated in the Custom Houses of the United States.

English £ by act of Congress of 1832 $4,80
Tvre of France

$ ,181

$ ,181

do

Silver Rouble of Russia

$ ,75 Florin or Guilder of the United Netherl'ds $ ,40 Mark Banco of Hamburg

$ ,331 Real of Plate of Spain

$ ,10 Real of Vellon of do.

$ ,05 Milrea of Portugal

$1,24 Tale of China

$1,48 Pagoda of India

$1,84 Rupee of Bengal

$ 250 QUESTIONS. § 178. How was the currency of the United States ostab. lished? What are its denominations ? Is the value of a dollar the same in all the states ? How many shillings make a dol. lar in English Currency ?-In Canada Currency ?_In New York Currency ?-In New England Currency ?-In Pennsylvania Currency ?-In Georgia Currency?

$ 179. In what does the Reduction of the Currencies to Federal Money consist ? Give the rule for Reduction. $ 180. How do you divide by a fraction?

181. How do you change any sum expressed in Federal Money to any one of the above Čurrencies ?

PRACTICE. $ 182. Practice is a short method of finding the answers to questions in the Rule of Three, when the first term is unity.

For example, if one yard of cloth cost half a dol. lar, what will 60 yards cost. This is a question

be answered by a rule called Practice. If the cloth had been $1 per yard, the cost of 60 yards would have been $60; but since it is only a part of a dollar per yard, the whole cost will be the same part of $60, that the cost of one yard is of 1 dollar ; that is f. Hence the cost is of $60 or $30.

Ans. $30

which may

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