104. Two persons commence trade with the same amount of money; the first man spends 48% of his yearly, and the second spends a sum equal to 25% of what both had at first; at the end of the year they both together had $3468. How much had each at the end of the year?

Ans. $1768, first; $1700, second. 105. A roller used for leveling a lawn being 6 ft. 6 in. in circumference by 2 ft. 3 in. in width, is observed to make 12 revolutions as it rolls from one extremity of the lawn to the other. Find the area rolled when the roller has passed ten times the whole length of it. Ans. 195 sq. yd.

106. A and B form a copartnership: A's stock is to B's as 5 to 7. At the end of 4 months A withdraws of his stock, and B of his; their year's gain is $5650. How much does each receive? Ans. A, $2500; B, $3150. 107. A drover bought a number of sheep, oxen, and cows. He paid half as much more for oxen as for sheep, and half as much more for cows as for oxen; he sold the sheep at a profit of 10%, the oxen at a profit of 8%, and the cows at a loss of 4%; he received for the whole $3416. What did he pay for each lot?

Ans. $770, sheep; $1050, oxen; $1575, cows. 108. A commission merchant, who charges 14%, purchases for me 145 barrels of sugar, pays for freight $12.50, making the whole bill $2255.07. If there were 190 pounds of sugar in each barrel, what was the price of the sugar per pound, and what was the amount of commission ?

Ans. $.08 per pound; $38.57, com. 109. A merchant in New York imported from England a quantity of goods, for which he had to pay a duty of 12%. On account of the depression in trade, he is obliged to sell at a loss of 7%; had he sold them two months sooner, he would have received $896 more than he did, and then would have cleared 34% on the transaction. What price did he pay for the goods? Ans. $7500.

110. How many bricks 8 inches long, 4 inches wide, and 2 inches thick will be required to build a cubical cistern, open at the top, that shall contain 2000 gallons, if the wall is made a foot thick and of the entire wall is mortar?

112. If 18 men, working 10 hours per day, can dig a ditch in 20 days, how long will it take 3 men and 40 boys, working 8 hours per day, to dig a ditch twice as long, 6 men being equal to 10 boys? Ans. 33 days.

113. John Turner owes $350 due in 7 months, $500 in 3 months, and $650 due in 5 months, and pays of the whole in 6 months; when ought the remainder to be paid?

Ans. 3 months. 114. A and B can do a piece of work in 44 days; B and C in 5 days; and A and C in 4 days. In what time can each do the work alone? Ans. A, 8 days; B, 10 days; C, 12 da.

115. A and B alone can do a piece of work in 15 and 18 days respectively. They work together on it for 3 days, when B leaves; but A continues, and after 3 days is joined by C; together they finish it in 4 days. In what time could C do the piece of work by himself? Ans. 24 days.

116. Mr. Smith paid 34 times as much for a horse as for a harness. If he had paid 10% less for the harness and 74% more for the horse, they would together have cost $245.40. How much did he give for each?

Ans. Horse, $182; harness, $56. 117. James and Herbert are running around a block 25 rods square; James runs around it every 7 minutes, and Herbert every 8 minutes. If they started together from the same point, how many times must each run around the block before they will be together?

Ans. James, 10 times; Herbert, 9 times.

118. James Walker contracted to build a stone wall 180 rd. long in 21 days. He employed 45 men 12 days, who built 412 yards. How many more men must be employed to finish the work in the required time?

Ans. $375.

Ans. 39. 119. I invested $6345 in Government bonds at 1041, brokerage 11% How much would I gain by selling the same at 113, brokerage 11%? 120. A grain merchant bought 3250 bushels of wheat, at $1.25 per bushel, and sold it immediately at $1.45 per bushel, receiving in payment a note due 4 months hence, which he had discounted at bank at 6%. What was his gain?

Ans. $553.39+. 121. Two men form a partnership for trading; A's capital is $3500, B's $4800. At the end of 7 months, how much must A put in that he may receive of the year's gain?

Ans. $3120.

122. A man having lost 25% of his capital, is worth exactly as much as another who has just gained 15% on his capital; the second man's capital was originally $9000. What was the first man's capital? Ans. $13800.

123. A merchant imported 18 barrels of syrup, each containing 42 gallons, invoiced at $.95 per gallon; paid $85 for freight and a duty of 30%. What % will he gain by selling the whole for $1171.459? Ans. 15%.

The answers to oral exercises and the more simple examples have been omitted.

The answers for the exercises taken from the Arithmetical Tables, commence on page 392.

Art. 49.

1. $6217.65. 2. $3553.66. 3. $1004.94. 4. $75.38. 5. $906.75. 6. $312.09. 8. $607.65. 9. $179.31. 10. $5746.62. 11. $613.90. 12. $228.20. 13. $1751.22. 14. $8985.60. 15. $70.11.

Art. 69.

1. $1485.

2. 100 years. 3. 6269.

4. 6892 feet.

5. 5940.

6. 3502.

8. $550.

19. $95.12.

20. $272.59.
21. $901.92.

Art. 90.

6. $1995.
7. $3882.
8. $639.
9. 63360 feet.
10. $2556.
11. 1516 far.
12. $241.
13. $76.
14. $311.

Art. 99.

1. $24630.

2. $8300.

3. $72.

18. $69.42.

15. 2247.

19. $32.33 gain.

16. 4561.

20. $2112;

17. 108.

$345.60 gain. 18. 276.

19. 176.

2. 205.

7. 142692 days.

3. 315.

8. 8946 trees.

4. 440.

32. 105070.

Art. 133. 2. 43 loads. 3. 15712. 4. 300 miles. 5. 36 acres.

6. 267 acres.

7. 758.

8. $1200.
9. 3600.