(23.) What will 74 acres of land cost at D62.50 per acre? Ans. D4625.00.

(24.) Paid for a silk handkerchief D1.37.5; what would 50 cost? Ans. D68.75. (25.) What will it cost to fill a feather-bed with 25 pounds of feathers worth 674c. per pound? An. D16.87.5. (26.) If the price of a musket was D13.50 for the volunteers in Mexico, what did it cost to furnish a regiment of 700 men? (27.) What cost 70 pounds of lard at 124c. per pound?

Ans. D8.75. (28.) What cost 695 pounds of pork at 9c. 5m. per pound? Ans. D66.02.5. (29.) When oysters are worth 60c. per hundred, what will 3000 cost?

(30.) What cost 498 pounds of ham at 114c. per pound?

(31.) What will 280 pounds of iron cost pound?

(32.) What will 95 pounds of flax cost pound?

Ans. D57.27c. at 13c. 7m. per Ans. D38.36c. at 9c. 3m. per Ans. D8.83.5.

(33.) What will 600 yards of Irish linen cost at D2.25c. per yard?

(34.) Find the amount of the following bills :—

New-York, Nov. 10, 1847.

Mr. Peter H. Wilmot

Bought of Henry Quinn:

12 pounds of loaf-sugar at
16 pairs of morocco shoes

5 hats

70 pounds of coffee

18 ds.

1:12

3:75

12/2

8 pairs of ladies silk hose 1:75
5 yards of fine black cloth 9:25

D107.83

Received payment,

Henry Quinn.

Rule.-1. Reduce the quantity to be divided to mills, by annexing ciphers, and proceed to divide as in common Division, separating the three right-hand figures in the quotient. 2. The left-hand figures will then represent the dollars; the first two on the right, the cents; and the last on the right,

the mills.

Proof, as Simple Division.

(When the answer is required in money, the dividend

must be money.)

(3.) Divide D400 equally among 15 men.

Ans. D26,66,66 mills, or of a mill. (4.) Three men received D150.75; what is the share of each?

› (5.) Paid D9.00 for 30 yards sheeting; how much was it per yard?

(6.) Received D25 for working 15 days; how much was it per day? Ans. D1,66,63 mills. (7.) A ship's crew of 70 men received in prize-money D15400; how much was it for each man? Ans. D220.00. (8.) A drover paid D105 for a flock of 60 sheep; how much did he pay per head?

Ans. D1.75.

Ans. 1185.

(9.) How many half-dimes in D59.25? (10.) How many times are 12c. 5m. contained in D75,75?

Ans. 606.

(11.) Paid D125 for 37 yards of broadcloth; what cost 1 yard?

D.

37,5)125,00,0(3,33,3+ (12.) How many dollars in 1101 quarters? Ans. 276. (13.) Wheat-flour is now selling at D8,50 per barrel of 196 pounds; how much is that per pound?

Ans. 4cts. 3m.+ (14.) How many dollars in a thousand dimes? in 500 eagles?

(15.) Oats are worth 70 cents a bushel; how many bushels can I purchase with 60 dollars? Ans. 85%.

(16.) A farmer received 750 bushels of rye from 30 acres of land; how many bushels were raised on 1 acre? Ans. 25. (17.) If a schoolboy should spend 20 cents a-day for nuts, ale, and cigars, how long would it take him to dispose of 100 dollars?

(18.) If you can manage to smoke daily 6 half-Spanish cigars at 2 cents each, how many days will it require to waste 24 dollars? and if you were employed at labor by the month, at 4 dollars a month, how many months' wages of your labor would be required to pay the bill?

Ans. to spend 24D. 200 days; and 6 months of labor. (19.) A father divided an estate of 30000 dollars equally among 7 children; required the share of each.

Ans. D4285,71,4 mills. (20.) Paid D500 for 125 pounds of tea; what was the price of 1 pound?

(21.) Paid 18 dollars for 112 pounds of sugar; required the price of 1 pound.

(22.) Bought 400 bushels of oats for 300D.; how much did 1 bushel cost?

(23.) Bought 180 bushels of salt for 80D. 50c.; how much was it per bushel? Ans. 44cts. 7m.+ (24.) If your income is 562 dollars, 50cts. in a year, how much is that in a day?(365 days.) Ans. D1,54,1.+ (25.) Bought 120 yards of superfine broadcloth for D850; how much must I sell it for per yard to gain D100%.

Ans. D7,91,6.+

(26.) Paid D75,50 for a piece of silk containing 20 yards; required the cost of 1 yard. Ans. D3,77,5. (27.) A grocer paid 345 dollars for 160 boxes of oranges, how much did he pay for 1 box? Ans, D2,15,6.+ (28.) A manufacturer purchased 20 bales of cotton, 300 pounds in each bale, for which he paid D750; how much was it per pound? Ans. 12c. 5m.

(29.) I have 3 pieces of cloth, each piece 18 yards, which cost me D256,50c.; I will sell it for D4,75 per yard: shall I receive as much as the first cost?

(30.) Mr. Brown died, leaving an estate valued at D25650 ; he directed that D840 should be given to the church, and D560 given to the poor, and that the remainder should be equally divided among his 7 children; required the share of each child. Ans. D3464,28,5.+

APPLICATION OF THE PRECEDING RULES.

(1.) A farmer sold a barrel of pork for D19.50, and received in payment 6 pounds of tea at D1.25 per pound, and 1 hat at D3.50, and the balance in money; how much money did he receive? Ans. D8.50.

(2.) A trader bought 250 sheep at 4 dollars per head, and paid for them in corn at 50 cts. per bushel; how many bushels did it require to pay for the sheep?

Ans. 2000.

(3.) Two steamboats on the Hudson start from New York for Albany, the distance being 160 miles; one moves at the rate of 20 miles an hour, and the other 18 miles an hour; the first boat will reach Albany in 8 hours: how far from Albany will the second boat be at the same time?

Ans. 16 miles. (4.) A drover, who has 364 dollars, wishes to buy all the cows he can pay for at 16 dollars a head, and then pay out the remainder in sheep at 2 dollars a-head; how many of each must he purchase? Ans. 22 cows, 6 sheep. (5.) A trader purchased 25 tons of hay at 16 dollars a ton; at how much must he sell it per ton to gain 100 dollars?

Ans. 20 dollars.

(6.) What number must be multiplied by 40, in order that the product shall be 1000?

Ans. 25.

(7.) What number must be divided by 18, in order that the quotient shall be 12?

(8.) Three men purchased a ship; the first paid D5692,50, the second paid just twice as much as the first, and the third as much as both the first and second; required the cost of the ship?

(9.) A grocer purchased a cask of sugar weighing 1400 pounds, paid for transportation D4.50, and for the sugar D154, and he wishes to make D25,50; how much per pound must he sell it for? Ans. 13c. 1

mills

(10.) Add together 3 dollars, 4 dollars and 6 cents, 7 dol lars, 8 dollars and 2 cents, 5 dollars, 9 dollars and 8 cents, 5 dollars.

(11.) The population of the world has been estimated to be as follows: North America, twenty-six millions; South Amerïca, twelve millions; Europe, two hundred and twenty millions; Asia, five hundred millions; Africa, thirty-eight millions; Australia, four millions: what is the whole number? Ans. 800 millions.