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9. A bankrupt settles with his creditors by paying .75 of his debt. How much will he pay a creditor to whom he owes $450.00? How much will the creditor lose?

10. A man labors 307 days in the year, earning each day $1.45. What will his year's wages amount to? He pays $65.00 a year for house rent; he burns 6 cords of wood, at $4.75 a cord, and pays $250.77 for other family expenses. How much does he save per annum?

11. A young man, when 17 years old, contracts a habit of smoking tobacco. If it costs him one cent a day, how much will it have cost him when he is 30 years old? If after that time it costs him 2 cents a day, how much will it have cost him for this article alone at the age of 50?

12. How much cloth, at 5s. per yard, can be bought for £3 15s.?

13. How much pork, at $0.075 a pound, can be bought for $75? How many barrels will it fill, if each barrel holds 200 lb. ?

14. How many dwt. of silver are there in 3 lb. 5 oz. 17 dwt.? How many spoons can be made of it, each spoon weighing 13 dwt.?

15. How many coats may be made of 53 yd. 3 qr. of cloth, allowing 2 yd. 1 qr. for each coat?

16. A man sold 110 gallons of molasses, at 284 cents a gallon, and received his pay in potatoes at 57 cents a bushel. How many bushels did he receive?

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17. If 1 barrel, 196 lb., of flour cost $5.88, what is it per lb.? How much are 5 lb. worth? 16 lb.? 25 lb.? 35 lb.?

18. If 15 lb. of beef are worth $1.05, how much are 12 lb. worth?

19. What will 3 cwt. 3 qr. 15 lb. of tea come to, at $0.375 a pound?

20. If 354 bushels of corn are worth $223.02, what are 17 bushels worth?

21. A farmer sold a grocer, to whom he owed $87.50, 25 bushels of barley, at 53 cents a bushel, 65 bushels of corn, at 65 cents a bushel, and paid the remainder in hay at $16 a ton. How much hay did it take?

22. A merchant imported 2 bales of broadcloth, each bale containing 195 yards. The cloth cost in London $3.75 a yard; he paid $6.00 for freight; the duties were $1.35 per

yard; other expenses were $5.50. How much did the cloth cost him? How much per yard?

23. For how much must he sell the whole to gain $100.00? At how much per yard?

24. Divide $350.54 among 5 men. Give the first $20.15; the second, three times as much as the first; the third, as much as the first and second; the fourth, as much as the first three, wanting 75 dollars. How much shall the fifth have?

25. If 25 barrels of flour, at $6.20 per barrel, are given for 28 cords of wood, what is the wood valued at a cord? 26. A grocer bought 150 lb. of butter for $25, and sold it for $27.25. How much did he gain on a pound? 27. If 457 lb. of cheese cost $36.00, at what price per lb. must it be sold to gain $5.25?

28. If 3 yards of cloth cost $13.50, how many yards can be bought for $67.50?

29. What will 7 shares of railroad stock cost, at $103.50 per share?

30. How many acres of land will pay for it, at $62.50 per

acre?

31. If the interest of one dollar is $0.06 a year, how much is the interest of $40.00 for 1 year? For 2 years? For 3 years?

32. What would be the interest of $154.18 for 3 years?

33. A man owing $300, has paid .25 of his debt at one time, .35 at another, and .33 at another. How much does he still owe?

34. If 3 horses will eat 9 bu. 3 pks. of oats in 2 weeks, how many pecks will one horse consume? 6 horses? 19 horses?

How many bushels ?

35. If 1 oz. of silver is worth $1.10, what is that a dwt.? How much are 8 oz. 17 dwt. worth?

36. In £1024 15s. 7 d. how many farthings?

37. In 119892 farthings how many pounds?

38. How many pounds Troy in a million of grains?

39. In 484 lb. 11 oz. 19 dwt. 23 gr. how many grains?

40. In 24 tons 16 cwt. 2 qr. 15 lb. 9 oz. 14 dr. how many drams?

41. In 647895 drams how many oz. ? pounds?

42. In 547968 inches how many yards?

43. In 287 sq. yards 8 sq. ft. 132 sq. in. how many sq. inches?

44. In 12345678 sq. inches how many sq. yards?

45. In one cubic yard how many cubic inches? (57.) 46. In 43765947 cubic inches how many cubic yards? 47. In one solar year, consisting of 365 days 5 hours 48 minutes and 57 seconds, how many seconds?

48. How many days from the 24th of May to the 24th of November?

49. How many days from the 25th of March to the 24th of June?

50. How many days from the 25th of December to the 25th of March in leap year?

51. The pressure of air upon a person of moderate size is said to be about 324000 pounds; how many tons of 2000 pounds each?

BILLS.

46. A BILL is a paper given by the seller to the buyer, containing a statement of the article or articles sold, with their prices.

Find the cost of each article in the following bills, and the amount of each bill:

1.

Charlestown, Dec. 2, 1848.

Messrs. BALL & POOR,

Bought of GRANT, DANIEL & Co.,

10 reams French Letter Paper,

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Color'd Medium Print'g Paper,
Foolscap Paper, Ruled,
Demy Writing Paper,

Received Payment,

at $2,50,

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GRANT, DANIEL & Co.,
By Joseph Kimball.

2.

Mr. ABRAM WHITTEMORE,

Lowell, Jan. 15, 1849.

Bought of WILLIAM PRESCOTT,

19 yds. Black Silk, at $0.75,
2 Canton Crape Shawls," 9.50,
2 doz. Pearl Buttons,

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0.12 per doz.,

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When bills are paid, they are to be receipted, either by the person of whom the articles are bought, as in the second bill, or by a clerk or some other person authorized to receipt them, as in No. 1.

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7.

Mr. E. MANSField,

Boston. March 5, 1849.

Bought of TAPPAN, WHITTEMORE & MASON,

6 Emerson's Arithmetic, 2d part, at 221 cts.,
2 doz. Russell's Sequel,

"25 66

The forms of the following bills are to be given in writing by the pupil.

8. Hartford, Jan. 17, 1849. Mr. Philip R. Stetson buys of Henry Osgood, 75 gal. of molasses, at 28 cts.; 48 lb. of sugar, at 10 cts.; 3 bush. of grass seed, at $2.125; 150 lb. of salt fish, at 5 cts.; and 5 yards of broadcloth, at $3.25; for which he pays cash. Write the bill, and receipt it for Osgood.

NOTE. It is customary in writing bills to begin the name of each article with a capital letter.

9. Danvers, Nov. 15, 1848. Mr. William Daniels buys of Timothy Preston, 5 bush. of potatoes, at 75 cts; 75 lb. of squashes, at 2 cts.; 3 bl. of apples, at $1.75; 2 bush. of turnips, at 37 cts.; 10 gal. of milk, at 18 cts.; and 25 bunches of onions, at 2 cts. Write a bill of parcels, and state the

amount.

10. Boston, Feb. 15, 1849. Charles Tappan buys of Charles Stoddard, a black horse, warranted sound and kind, and only five years old. Write the bill, and receipt it.

11. New York, March 17, 1849. Messrs. Washington, Marshall & Co. buy of Brett & Price, 10 pairs of gaiter shoes, at $4.00; 15 pair of calf boots, at $3.75; 12 pair of French shoes, at $2.25; and 9 pair kip boots, at $1.25. Write the bill, and state the amount.

12. Boston, April 7, 1849. Messrs. B. B. Mussey & Co. buy of Tappan, Whittemore & Mason, 50 American School Readers, at 50 cts. ; 25 Introduction to do., at 30 cts. ; 50 Russell's Sequel, at 20 cts.; 75 Russell's Primary Reader, at 13 cts.; 25 Introduction to do., at 10 cts.; and 100 Primers, at 61 cts. Write a bill of the articles, and state the amount.

For other forms of bills, accounts, accounts current, &c., see Art. 124, 125.

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