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Rule.-Multiply the length, breadth, and thickness together, agreeably to the rule of Duodecimals, and the last product will be the solid content of the pile, parcel, or load.
EXAMPLE If a load of wood be 8 feet 4 inches long, 3 feet 8 inches wide, and 4 feet 6 inches high, how many cubic feet does it contain ? ft.
84x3 8X4 6=1374 sol. ft. Ans. CASE 2.- To find how many cords of wood or bark are
contained in any pile, &c. RULE.—Find the solid content as before, and divide that product by 128; the quotient will be the cords, and the remainder cubic feet, or so many 128ths of a cord. Or, divide the solid content of the pile, &c. by 16, and the quotient will be cord-feet, 8 of them being 1 cord, and the remainder so many 16ths of a cord-foot.
EXAMPLES. 1. In a pile or load of wood 9 feet 4 inches long, 3 feet 8 inches wide, and 4 feet 9 inches high, how many cords, and how many cord-feet? ft., ft. ft. , sol.ft...
ft. 94x3 8X4 9=162 6 8 And 162 68_128=1 cord,
and 34 sol. ft. 6%. Ans.
Or, 102 68+16=10fcord ft. 68=1 cord 24 feet. Ans.
2. If a load of wood or bark be 8 feet long, 4 feet wide, and 2 feet 6 inches high, how many cord-feet does it contain ?
Ans. 5 feet, or of a cord.
MODE OF ASSESSING TAXES. It may not perhaps, be here amiss to show the general method of
Assessing Taxes. But as the quantity of new matter with which we have enlarged this edition of our Work, has extended its pages considerably beyond the limits first intended, a brief explanation of the general principle and rule, will, we trust, fully suffice for the purpose.
ARGUMENT. There is a certain town which contains 8 inhabitants, whom we will call A, B, C, D, E, F, G, and H. The town is divided into 2 school districts or classes, which are numhered 1 and 2. A, B, C, and D, form District No. 1, and E, F, G, and H, No. 2. On these inhabitants the following taxes are to be assessed, namely : Siate,
$14, 88cts. 6m. County,
19, 84cts. 8m. Town,
39, 69cts. 6m. School,
29, 77cts. 2m. And the Highway Tax is to be equal to each person's amount of inventory.*
The first step is, to learn at what rates the various species of property are to be taxed, agreeably to the laws of the State by which they have been fixed; and for that purpose all assessors consult, of course, the latest acts that have been passed on the subject.
Let a poll he taxed $1,30; an acre of orchard 25cts.; an acre of tillage 16cts.; an acre of mowing 16cts.; an acre of pasturage 4cs.; an ox of five years 35cts. ; and a cow 20cts.
In order to find each person's proportion of the several taxes, and each school district's proportion of school money, according to the rateable estates of the members of each district or class, or according to the number of scholars in each district; each man's inventory must be taken, and the amount cast by the following rule.
Rule.- oly the value of a poll hy his number of polls; his orchard by the tax-value of one ; his number of oxen by the tax-rate of one ; and so of every other kind of property; add the products, and the sum is the amount of his rateable estate ; find the amount of all in the same way; add these amounts, and their sum is the value of the inventory of the town. I demand the rateable estate of A, who has 2 Polls,
at $1,30 amount to $2,60 2 Acres of tillage,
0,32 5 Acres of mowing,
0,80 2 Oxen,
Amount of A's rateable estate, $1,42 Find the other amounts, in the following inventory, in the same way.
To prove the Inventory. RULE.—Add up the column of polls, and multiply the sum by the value of one: add up each of the other columns, and multiply its sum by the tax-rate of one in that column; then add the several amounts of the columns together, and the sum will be equal to the total amount of the Inventory, if the work be right.
EXAMPLE. The total amount of rateable estates in the following inventory, is $49, 62cts.
And proceeding by the method given in the rule of proof, the sum of the products is $49, 62cts. It is, therefore, evident the work is right.
* Assess money taxes so far over the sum to be raised, as to meet abate
Acres of Or
Ac, of Pasture.
Oxen 5yrs. old.
Noti.-)f any teacher think it best to proportion the School Money between the districts, according to the number of scholars in each, instead of by the value of rateable estates in each, let the scholar do it so; and let
district No. I contain 15, and district 25 2 $4,42
No. 2, 20 scholars. The inventory 3 5/ 24
here given, though it exhibits but a
few rateable articles, will serve to С
8 10 2 2 9,96 explain the principle. As minors now
1,50 pay no poll-lax in Maine, no person 10! 51 8! 7,02 can properly, have more than 1 poll ; F1 4, 6 5 2 1 5,25 though he may, pay the tax for his G2 4 8 4 6 2 6,46 workmen, and his sons who are of, H5 12 8/122/ 3/ 11,48 age.
Total Amt. $49,62
To find each person's proportion of any tat. RULE.-Say, as the total amount of the Inventory of the town, is to the sum to be raised in each tax, so is 1 dollar to that part of the tax which one dollar of the Inventory, or rateable estate, must pay : then, taking the same numbers for the first and second terms, and one cent for the third term, of a new stating, find what part of the tax one cent of the Inventory, or rateable estate, must pay; and from these two operations form two tax tables; one for dollars, from 1 dollar to 11, or farther, if deemed necessary; and the other for cents, from one cent to 90. Then by means of these two tables, make out each person's tax.
1. To make the State tax, the sum to be raised being $14,88cts. 6m., and the total amount of the foregoing Inventory $19,62cts.
As $49,62cts. : $14, 88cts. 6m. :: $1, 00cts. : $0, 30cts.
Therefore, $1 of the loventory pays 30 cents; and 1 cent of
CENT TABLE, from $1 to $11.
from 1 Cent to 90 Cents.
cts. 1 pays 0, 30
30 pays 9 0, 60
12 0, 90
50 15 1, 20
60 18 1, 50
80 24 7 2, 10
2 7 10 3, 00
10 11 3, 30
1 pays 0
The tax is now to be made on each rateable estate, as it stands in the Inventory, by means of these tables. First, What is A's tax, whose rateable estate is $4. 42cts.? By the table, $4 pay
0,12 and 2“
Amount $1, 32, 6 A's tax. Or, having found what part of the tax one cent of the Inventory will pay, you may, instead of making tables, multiply the number of cents, in each person's Inventory, by what one cent pays and the product will be his tax.
Now, to find A's tax by this method:
132,6=132-cts. or $1, 32cts. 6m. as before. Find by these methods, the State tax of all the other persons. Then, to know if your work be right, add the several persons' taxes together, and see if the sum be just equal to the $14 88cts. 6m. that was raised for the State, which it must be, because the proportion is even.
Next, find each person's County tax in like manner, taking new statings, and forming new tables : and thus proceed with each particular tax, till you have gone through the whole, proving each part as before noted.
Lastly, form your tax list, setting down the names therein alphabetically, and carrying out in a line from each the separate sums of the respective taxes, together with the total amount of each.
When done, give them a general proof, by adding together the several sums that were to be raised for State, County, &c. taxes: and then the total amounts of each person's taxes; which two sums will come exactly alike, if there be no errour, in any part of the work.
DIRECTIONS FOR THE LEARNER. Having ruled your books in the proper form, copy into the Daybook one day's accounts; then calculate them upon your slate or waste-paper, to find if they be rightly cast up, and to exercise you in calculations. Next, sum of the amounts of all the articles in the columns. After the accounts are, by correcting if necessary, placed according to the teacher's mind, transcribe them into your Leger, leaving a proper space, under each person's name, to receive more accounts. Then under the proper letters in the Alphabet, enter those names with the pages where they stand in the Leger; and, lastly, write the Daybook pages to the several accounts in the Leger, by which you can readily refer to the page of the Daybook on which any Leger entry may be found, making at the same time, the marks on the Daybook which denote the several accounts to be posted. Do the same with the next day's accounts : and so on till the whole be finished. But observe that you must not enter any person's name down again which has been entered before, till the space firsi assigned to it shall be filled with articles; and then the account must be tranferred to a new place, as you may observe is done with George Simpson's account.
your slate or waste-paper in the form of the Leger, and upon it post the accounts that you have copied in the Daybook, with their date prefixed; observing to set on the Dr. side of each person's account, those accounts to which he is Dr. in the Daybouk, and on the Cr. side of his account, those by which he is Cr. And if any account consist of but one article, you are to express it particularly withoits amount, in the columns; but if it consils, of several articles, write To or By Sundries, placing the
EXAMPLE. Suppose David Davis owes me 450 dollars for the balance of an account with him, April 1st, 1822 ; the next day, April 2d. I buy of him 200 bushels of wheat at I dollar 50 cents per bushel, and 100 bushels of corn at 75 cents per bushel; the next day, April 3d, I sell Jonathan Worth 150 bushels of wheat at 1 dollar 75 cents per bushel; April 41h, Jonathan Worth pays me 200 dollars in cash, and David Davis' pay's me 50 dollars in cash: required the Daybook and Leger of the transaction.
To post the above accounts, open an account for David Davis, debit him for 450 dollars; and for the second day's transaction credit him for 375 dollars : for the third open an account for Jonathan Worth, debiting him for 262 dollars 50 cepts; and for the fourth day credit him for 200 dollars, and credit David Davis for 50 dollars.