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cle. If there be several hundred pounds of it, multiply the value of 100ft. thus found, by the number of hundreds and you will have the answer accordingly. The whole may be done by a single glance of the mind. Parts of a cent in the price of 1 pound, will be the same parts of a dollar in the price of 100 pounds. 100. at 1 cent per .=100 cents=1 dollar.

Therefore, 100. of beef, at 4 cents a ff. will come to 400 cts.$4.

What will 500ft. of pork come to at 8 cts. a .?

Your mind tells you 8 cts. a fb. is $8 a 100 pounds and 8 multiplied by 5 is 40; of course the answer is $40.

DIVISION OF FEDERAL MONEY.

RULE. Write the number and divide as in simple division. The quotient will be of the same denomination as the lowest of the dividend. Or, when you have divided the dollars of the dividend, put the comma or point in the quotient; if the dollars be less than the divisor, put the point down at first.

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1. If 131 yards of Irish linen cost $49,78c., what is it per yard? Ans. 38c. 2. If 140 reams of paper cost $329, what is that per Ans. $2,35c.

ream?

3. If a reckoning of $25,41c. be paid in equal shares by 14 persons, what do they pay apiece? Ans. $1,81 c. 4. If a man's wages be $235,80c. a year, what is that a calendar month? Ans. $19,65c.

5. The salary of the President of the United States, is twenty-five thousand dollars a year; what is that a day? Ans. $68,49c.+

6. If the amount of the Public Debt of the United States, be $91,680,090; how much would that be for each person to pay, allowing the number of inhabitants in the United States to be eleven millions? Ans. $8,33c. 4m. + 7. Divide $57 into 120 equal shares. Ans. 47 cents.

A SHORT RULE.

When the value of 100 of any article is given, to find, mentally, what it is per fb.

RULE. Call the dollars in the price of 100. cents, and that is the answer. If the value of several 100. is given, first divide, in your mind, the dollars in the price of the hundreds, by the number of hundreds, and the quotient will be the price of one hundred, in dollars, which call cents, as before directed, and that will be the When the price of the 100ft in either case, contains parts of a dollar, the parts of a dollar become parts of a cent in the price of the tb.

answer.

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100 valued at 85-100 valued at 500 cents; and Therefore if 100. of beef 500 cents÷100-5 cents. cost 6 dollars, or 600 cents, it cost 6 cts. a fb. What will ab of pork be worth, when 800 are worth $48.

of course

Your mind tells you 800 for $48 will be 100 for $6, or $48 divided by 8, the number of hundreds, will the price of a pound, or the answer, is 6 cents. REDUCTION OF FEDERAL MONEY.

To reduce Dollars to Cents and Mills.

10 for mills or to the dollars annex two ciphers for cents

and three for mills.

Cents to Dollars.

To reduce Mills and Divide the mills by 10, and the quotient will be cents; divide the cents by 100, and the quotient will be dollars;

or if the number be cents, point off two; and if mills, three figures on the right hand; then the figures on the left hand of the comma will be dollars, the two first on the right hand will be cents, and the third, if any, will be mills.

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$642-17-9 Or $642 17c. 9m. Ans. 3. How many mills in 47692 dollars? Ans. 47692000. 4. In 46791 cents, how many dollars? Ans. $467,91c. 5. In 6421796 mills, how many dollars, cents and mills? Ans. $6421 79c. 6m.

To reduce New-England currency to federal Money. CASE 1.-If the sum consist of pounds only, annex three ciphers to it and divide by 3; the quotient will be the answer in cents.*

EXAMPLES.

1. Reduce £3762 to Federal Money.

3)3762000

1254000 Cents, or $12540 Ans. 2. Reduce £471 to Federal Money. Ans. $1570. 3. Reduce £37 to dollars and cents. Ans. $123 33 c.

*As a dollar is 20 or of a pound, it is plain that annexing a cipher to the pounds, and dividing by 3, will give a quotient in dollars; and annexing other ciphers, and dividing by 3 will give tenths, hundredths, &c. of a dollar; or dimes, cents, &c.

CASE II. If pounds and shillings are given, to the pounds annex half the number of shillings, and two ciphers, if the number of shillings be even; but if the number be odd, annex half the even number, and then 5 for the odd shilling, and one cipher, and divide by 3; the quotient is the answer in cents.

EXAMPLES.

1. Reduce £64 16s. to dollars and cents.

3)64800

Ans. 21600cts. or $216.

2. How many dollars in £41 14s.?

Ans. $139: 3. In £26 1s. how many dollars and cents? Ans. $86,83 cts. 4. How many dollars in £1 17s.? Ans. $6,163cts.

CASE III.—If there are shillings, pence, &c. in the given sum, annex for the shillings as before, and to these add the farthings contained in the pence and farthings; observing to increase their number by 1 when they exceed 12, and by 2 when they exceed 36; and divide as before. EXAMPLES.

1. Reduce £34 16s. 44d. to Federal Money.

3)34819

Ans. 11606дcts. or $116,06дcts.

2. In £2001 1s. 34d. how many dollars?

3. In £591 11s. 91d. how many

Ans. $6670,213cts.
dollars?

Ans. $1971,963cts.

To reduce FEDERAL MONEY to New-England currency.

CASE I. When the sum is dollars only, multiply by 3: and double the product of the first figure for shillings, and the rest of the product will be pounds.

EXAMPLES.

1. Reduce 473 dollars to New-England currency.

473
3

Ans. 141 18s.

2. How many pounds, &c. in 579 dollars? Ans. £173 14s.

CASE II.-When there are cents in the given sum, multiply the whole by 3, and cut off three figures of the product to the right hand as a remainder; multiply the remainder by 20, and cut off as before: proceed in the same manner through the several parts of a pound, and the numbers standing on the left hand make the answer in the several denominations.

NOTE. If there be mills, cut off four figures, and proceed as before.

EXAMPLES.

1. Reduce $376,27 cts. to New-England currency.

376,27
3

£112,881

20

s. 17,620

12

d. 7,440
4

gr. 1,760

Ans. £112 17s. 74d.+

2. Reduce $609,88 cts. to New-England currency. Ans. £182 19s. 31d.+

3. How many pounds, shillings, &c. in $429,21cts. 5

mills?

429,215
3

£128,7645, &c. Ans. £128 15s. 31d.+

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