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cle. If there be several hundred pounds of it, multiply the value of 1001t. thus found, by the number of hun. dreds 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. 1001t. at 1 cent per tb.=100 cents=1 dollar.

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

What will 500 11. of pork come to at 8 cts. a Ib. ?

Your mind tells you 8 cts. a Ib. 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.

EXAMPLES.
1.
2.

3.

$. c. m. 6)47,26 2 8)6914,24 11)7,49 1

C. m.

$. C.

.

17,87 7

C. m.

. C. m.

.

4. $. c. m. 237)6742,27 1(28448+mills, or 28,44 8 and 95 Rem. 5.

6. $. e. w.

$. c. m. 387)753,35 70 359) 259,237 475)74,10 OC

APPLICATION. 1. If 131 yards of Irish linen cost $49,78c., what is it per yard ?

Aus. 38c. 2. If 140 reams of paper cost $329, what is that per ream ?

Ans. $2,35c. 3. If a reckoning of $25,41c. be paid in equal shares by 14 persons, what do they pay apiece ? Ans. $1,814c.

4. If a man's wages be $235,80c. a year, what is that a calendar month ?

Ans. $19,65c.

a

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. 88,33c. 4m.t

7. Divide $57 into 120 equal shares. Ans. 47/cents.

answer.

parts

500 cents; 100=5 cents.

A SHORT RULE. When the value of 100 15 of any article is given, to find, mentally, what it is per to.

Rule-Call the dollars in the price of 1001t. cents, and that is the answer. If the value of several 100 11. 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 1001t: in either case, contains parts of a dollar, the parts of a dollar become

of a cent in the price of the it. 1001 valued at 85=100lb valued at 500 cents; and

Therefore if 100 lb. of beef cost 6 dollars, or 600 cents, it cost 6 cts. a tb.

What will a tb of pork be worth, when 800ft are

Your mind tells you 8001 for $48 will be 10011 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. Multiply the dollars by 100 for cents, and the cents by

worth $48.

sive of course

a

10 for miles intilishe dollars annex two ciphers for centis

and three for mills.

To reduce Mills and Cents to Dollars. 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.

EXAMPLES.
1. Reduce 674 dollars to cents and mills.

674

100

67400 Cents

10

674000 Mills.

}

Or 67400 Cents.

Ans. 674000 Mills. 2. How many

dollars in 642179 mills ? 10)642179

100)64217–9

$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 334C. * As a dollar is an orix 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 ls. how many dollars and cents ?

Ans. 886,83fcts. 4. How many dollars in £1 17s. ? Ans. $6,164cts.

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. 4 d. to Federal Money.

3)34819

Ans. 116064cts. or $116,064cts. 2. In £2001 1s. 31d. how many dollars ?

Ans. $6670,21 cts. 3. In £591 11s. 9fd. how many dollars !

Ans. $1971,96cts.

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.

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

EXAMPLES.

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

376,27

3

[blocks in formation]

2. Reduce $609,88cts. to New-England currency:

Ans. &182 19s. 3 d. + 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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