WEIGHTS.

Arroba, Brazil,

66

= 32.381b. U.S. | Pounds, Spain, 100=101.44 lb. U.S.

Buenos Ayres= 25.36" Cheke of opium, Smyrna=1.66"

Picul, Manilla

Pounds, Austria, 100=123

66

Cantaro, Sicily,

Kilogramme, France=2.2046""

Centner S Denmark
{& Norway

Stone, England, = 14.

66.66

WEIGHTS OF OILS PER GALLON.-Cocoanut, 7 lb.; linseed, 7 lb.; olive, 7.56 lb.; palm, 7.50 lb.

In custom-house business the long ton, cwt., and qr. are used. Foreign money is reduced by the table given in Art. 693, unless the invoice is accompanied by a consular certificate stating that a different rate of exchange is ruling at the time the invoice is made out.

711. The Quantities considered are: 1. The Cost of the goods, or the Quantity; 2. The Duty; 3. The Rate; 4. The Allowances.

CASE I.

712. Given, the base and the rate, to find the duty.

Rule I. For ad valorem duties, multiply the cost of the goods by the rate of duty.

Rule II. For specific duties, deduct first the allowances, and compute the duty on the remainder.

NOTE. In reckoning duties, whole dollars, pounds, gallons, etc., are used as the base, fractions less than being rejected and more than being reckoned as 1. Duties are payable in gold.

1. A receives from London an invoice of 200 dozen bottles of porter, valued at 5 s. a dozen; what is the duty at 50 cts. a dozen, breakage 5%? Ans. $95.

2. What is the duty on 72 boxes of wax candles, each weighing 1 cwt., duty 89 a lb.? Ans. $645.12.

3. What is the duty in currency on 60 pieces of English prints, 27 in. wide, each containing 32 yd. @ 6 d., duty 71 per sq. yd., and 15% ad valorem, gold at 1167? Ans. $167.25.

4. What is the duty on 75 hhd. of sugar, each weighing 4

cwt. 3 qr. 8 lb., tare 28 lb. per hhd., duty 23 per lb. and 25% additional; and 25 hhd. of molasses, 90 gallons each, duty 5 a gallon, and 25% additional, the price of gold being 1123? Ans. $1646.85.

5. Received from Havana 750 boxes of cigars, 100 cigars in each, invoiced at $85 per M., and weighing 12 lb. per M.; what is the duty in currency at $2.50 per lb. and 25% ad valorem, gold being 110ğ? Ans. $4252.15. 6. A quantity of wines forwarded to Philadelphia from Cologne via Antwerp was invoiced as follows: Mark C. R. S. No. 2, 3 dozen @ 80 reichsmarks; No. 4, 4 dozen @70 reichsmarks; No. 6, 3 dozen @ 60 reichsmarks; charges $5; commission 21%; duty $1.60 per dozen; what was the cost of the invoice? Ans. $191.76.

7. Mr. A. B. Carey bought of Matthew Eyre at Rome one quarter cask of Marsala wine, costing 140 lire, commission 21%; it was shipped free of export duties on board brig Robert Ward for Philadelphia, consigned to order of owner; the wine being estimated at 30 gal., duty 40 a gallon, what did it cost on its arrival in Philadelphia? Ans. $39.69.

8. A merchant bought in Bordeaux and ordered to be shipped per steamer Mary, in which he returned to the United States, for his account and risk, 10 pipes of brandy marked A, B, C, etc., Nos. 21 to 30, containing 814 velts @ 15.30 francs; com. 21%; duty $2 a gallon; what was the whole cost of the brandy? Ans. $570.92.

9. Invoice of 5 bales Goat Skins Tanned, shipped at Madras per steamer Pacific to Liverpool for transhipment to Philadelphia, on account of and consigned to G. R. Lamar, Esq.

GR

L 15 5 bales cont'g 2000 skins w'g 2200 lb. @ Rs. 1

Export duty

Freight to Liverpool Rs. 100

(not dutiable)
Com. 5%

40

What is the duty on this invoice?

Ans. $102.50.

NOTE. In the preceding invoice the skins are worth 1 rupee per lb. the mark being Rs, and the part in italics is the calculation of the duty added by the custom-house officer. The freight to Liverpool must not be added in to find the base for the duty.

10. Messrs. Smith & Son, Philadelphia, bought of A. Fogel & Co., Lyons, Jan. 1, 1875, one case marked S. N., No. 110, containing Nos. 10004-10005 silk, 20 in. wide, 8393 aunes @7.10 francs, and Nos. 10006-10008 silk, 24 in. wide, 263 aunes @ 11 francs; discount was 2% and commission 3%; what was the duty at 60%, and what the cost of the silk per yard? Ans. Duty, $1035; price, $2. 11. Invoice of one case dress goods purchased by B. Vogert & Co., and forwarded to McGregor & Co., Havre, for shipment per steamer Atlantic, for account and risk of Charles Daniels, Philadelphia.

8yd Black Cashmere No. 20, 38in. Mtrs. 232@1.95

CD

5 Pcs.

61

40%

Net Wt. 24 Kilo.

or

yds. 268

No. 34,

What is the duty on the above invoice? Ans. $126.99.

NOTE. In this example it will be noticed there are two duties; on the first lot a specific duty of 8 cents per square yard and an ad valorem duty of 40 per cent.; on the second a specific duty of 50 cents per lb. and 40 per cent. ad valorem. The pupil may be required to make out invoices for the preceding examples.

CASE II.

713. Given, the rate and the duty or the whole cost, to find the base.

Rule I. Divide the duty by the rate, to find the base.

Rule II. Divide the whole cost by 1 plus the rate to find the base.

NOTE. As the duty is reckoned only on whole dollars, it is evident that the original value cannot be exactly obtained from the duty, and hence this case is more theoretical than practical.

1. Paid $278.25 duty on watches from Geneva, at 35%;

what were they invoiced at, and what was the whole cost in store? Ans. Fcs. 4119.17; $1073.25.

2. The duty on an invoice of Lyons velvet, at 24%, was $1595.28; what were the goods invoiced at in Lyons, 650 francs having been paid as charges? Ans. Fcs. 33790.41.

3. The cost in store of 30 pipes of Port wine, 120 gallons each, is $10829.25; duty, 20%; freight and other charges, $65.25; what was the cost per gallon in Lisbon, 1 milreis being equal to $1.08? Ans. 2 milreis, 307 reis.

4. Received from Havre an invoice of 50 baskets of champagne, 1 dozen bottles each, duty being 35%, freight and other charges 175 francs, and the whole cost $514.52; what did it cost per bottle at Havre, what in store, and what must I charge to clear 20% ?

Ans. 3 francs at Havre; 869 in store; selling price, $1.03.

CASE III.

714. Given, the base and the duty, to find the rate. Rule.-Divide the duty by the base, to find the rate.

1. 375 tons of Swedish railroad iron, invoiced at $60 per ton, cost when the duties were paid, $28,125; what was the rate of duty? Ans. 25%.

2. The duty on 300 drums of figs, each containing 28 lb., invoiced at 71⁄2 cents per pound, was $25.20; what was the rate of duty? Ans. 4%.

3. A quantity of French merinoes, invoiced at 44,475 francs, cost $9689.08 in store, after paying the duties and $75 for freight; what was the rate of duty? Ans. 12%.

4. The duty on 2000 yards of Spitalfields silk was $3019.80, invoice price being 10 s. 3 d. per yard, and freight £9 5 s.; what was the rate of duty and what should I charge to clear 25%? Ans. Rate, 60%; selling price, $5.03.

5. I imported from Havana 750 boxes of cigars, 100 cigars in each, invoiced at $85 p M. and weighing 12 lb. p M; the specific duty in gold is $2250 and the ad valorem $1593.95; what are the respective rates? Ans. $2.50 per lb.; 25%.

SECTION IX.

RATIO AND PROPORTION.

RATIO.

715. Ratio is the measure of the relation of two similar quantities; thus, the ratio of 12 to 4 is 3.

716. The Symbol of ratio is the colon (:); thus, 12: 4 signifies the ratio of 12 to 4. Ratio is also expressed by writing the numbers in the form of a fraction; thus, 12.

717. The Terms of a ratio are the two numbers compared, called respectively the antecedent and the consequent. 718. The Antecedent is the number compared with the consequent. The consequent is the number with which the antecedent is compared.

719. A Ratio is found by dividing the antecedent by the consequent; thus, in 12: 4, the ratio is 12, or 3.

720. A Simple Ratio is the ratio of two numbers, as 8:4. A Compound Ratio is the product of two or more simple ratios; as (3 : 6) × (4 : 8), or 8×1.

721. A Compound Ratio is usually expressed by writ(3:6)

ing the simple ratios one under another; thus, 14:85

722. The Reciprocal of a ratio is a unit divided by the ratio, or the ratio inverted; thus, the reciprocal of is 1÷3 or 1.

723. Inverse Ratio is the quotient of the consequent divided by the antecedent. The ordinary ratio is sometimes called a direct ratio.

724. Ratio exists only between similar quantities; there is no ratio between 6 yd. and $8. A ratio is always an abstract number.

NOTES.-1. The symbol of ratio (:) is supposed to be a modification of the symbol of division.