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RECOMMENDATIONS.

Newburyport, May 1, 18co.

WE the subscribers, having feen Mr. WALSH'S New System of MERCANTILE ARITHMETIC, and being fatisfied that it is better calculated than any yet published, to fit a youth for the bufinefs of the Compting-House, cannot but wish it an extenfive circulation. The happy elucidation and extended application of the common rules, together with the many original improvements, while they accomplish the student for commerce, are alfo extremely well adapted to affift and inform the merchant, the mariner, and the trader in their various occupations.

DUDLEY A. TYNG.

EBENEZER STOCKER.

WILLIAM BARTLET.

SAMUEL A. OTIS, jun.

TRISTRAM COFFIN.

MOSES BROWN.

WILLIAM WYER, jun.

RICHARD BARTLET, jun.

WILLIAM W. PROUT.

MICHAEL LITTLE.

Bofton, May 16th, 1800.

WE the subscribers, having examined Mr. WALSH's New Syf tem of MERCANTILE ARITHMETIC, and being perfuaded that it is better calculated than any we have met with, to qualify young men for admiffion into compting-houses, we wish that it may have an extenfive circulation. The clear exemplification and pertinent application of the common rules, together with the many useful additions and improvements which it contains, will render it extremely useful for the merchant, the mariner, and all the other trading classes of fociety.

MARSTON WATSON.
JOHN C. JONES.

JOHN CODMAN

STEPHEN HIGGINSON.

JOHN LOWELL, jun.

JOSEPH RUSsell.

ARNOLD WELLES, jun.

JONATHAN JACKSON,

Salem, October 7th, 1806.

WE the fubfcribers, Merchants of Salem, convinced of the neceffity of rendering the forms of business, the value of coins, and the nature of commerce more familiar to the United States as a commer. cial people, do approve of the MERCANTILE ARITHMETIC of Mr. WALSH, and recommend it as calculated to fubferve in the best manner the inftruction of our youth, and the purposes of a well-informed merchant.

WM. GRAY, jun.
BENJ. HODGes.

B. PICKMAN.

NATH. BOWDITCH.

JACOB ASHTON.

WM. PRESCOTT.

JACOB CROWNINSHIELD.

ELIAS HASKET DERBY.

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