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SECTION VII.
OF WOOD AND BARK MEASURE.
CASE 1.-To find the solid content of wood & bark.

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. , ft. ft.

8 4x3 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. 94x38X4 9=162 6 8 And 162 68_128=l cord,

and 34 sol. At. 63. Ans.

IN

ft. !

Or, 162 68+16=10fcord ft. 68=1 cord 2 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 II, No. 2. On these inhabitants the following taxes are to be assessed, namely : State,

$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 hare been fixed; and for that purpose all assessors consult, of course, the latest acts that have been passed on the subject.

Let a poll be taxed $1,30; an acre of orchard 25cts.; an acre of tillage 16cts.; an acre of mowing 16cts.; an acre of pasturage 406.; 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.-Multiply the value of a poll by his number of polls; his acres of 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 ihese 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,

at 0,16

0,32 5 Acres of mowing, at 0,16

0,80 2 Oxen,

at 0,35

0,70

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 $19, 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

ments,

INVENTORY.

Acres of Or

chard.

Ac, of Pasture.
WORN Ac. of Tillage.

Oxen 5yrs. old.
CON e Ac. of Mowing.

# Total Amount

of each Estate. 2 sud Names.

Cows. O Na co nel N Polls.

2

1

1

Note. If 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 raleable estales in each, let the scholar do it so; and let

district No. I contain 15, and district 21 5

$4,42

No. 2, 20 scholars. The inventory B 3 5 2 4

3,53

here given, though it exhibits but a

few rateable articles, will serve to с 6 3 8 10 2 2 9,96 explain the principle. As minors now D

1,50 pay no poll-lax in Maine, no person E

10 5 8! 2 7,02 can properly, have more than 1 poll; F 5 4, 6 5 2 1 5,25 though he may pay the tax for his G 12 4

8 4 6 2 6,46 workmen, and his sons who are of, H5

|12| 8|12| 2| 3/ 11,48 page.

Total Amt. $49,62

To find each person's proportion of any tat. RULL.–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 $19,62cts. : $14, 88cts. 6m. $1, 00cts. : $0, 30cts. And as $49, 62cts. : $14, 88cts. 6m. : : ,01ct. : ,00cts. 3m.

Therefore, $1 of the Inventory pays 30 cents; and 1 cent of the Inventory pays 3 mills ; by which make the following two Tables. DOLLAR TABLE,

CENT TABLE, from $1 to $11.

from 1 Cent to 90 Cents.
$ $ cts.
cts. cts. m.

cts.

cts.
1 pays 0, 30
1 pays 0 3

30 pays 9
0, 60

0

40 12 0, 90

0

50 15 1, 20

1

60 18 1, 50

1 5

70 21 1, 80

1 8

80

24 2, 10

2 1

90 27 8 2, 40

2 4 2,70

7 10 3, 00

3 11 3, 30

20

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2

10

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

$1, 20cts.

0,12 and 2"

0,00, 6m.

40cts pay

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:
One cent pays 3 mills, or ,3 of a cent.
Therefore, 442cts.

,3

3

132,6=132cts. 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.

BOOK-KEEPING.

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, rule

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 10 set on the Dr. side of each person's account, those accounts to which he is Dr. in the Daybook, 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 with its amount, in the columns; but if ii consils, of several articles, write To or By Sundries, placing the 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, ine 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.

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 Worih 150 hushels of wheat at 1 dollar 75 cents per bushel; April 4ih, 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.

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-April 3.
Jonathan Worth,
To 150 bushels wheat,

-April 4.
Jonathan Worth,
By cash in part for wheat,

David Davis,
By cash, fifty dollars,

Cr.

2001 00

Cr.

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501 00

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 cents; and for the fourth day credit him for 200 dollars, and credit David Davis for 50 dollars.

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