Beginning with units, subtract each order of the subtrahend from the order above it, and write the difference underneath.

If the number of any order of the subtrahend be greater than that of the order above it, conceive the number of the upper order to be increased by ten, and the number of the next order of the minuend to be diminished by one, or the next order of the subtrahend increased by one, and proceed as before.

PROOF. Add the difference to the subtrahend, and, if the work is correct, the sum will equal the minuend. Or, Subtract the difference from the minuend, and if the work is correct, what is left will equal the subtrahend.

How are the given numbers written for Subtraction? Where do you begin to subtract? If the number denoted by the subtrahend is greater than that denoted by the figure above it, what do you do? Recite the Rule. What is the method of proof?

28. 463 cords less 209 cords = how many cords? 29. 3612 rods 2004 rods how many rods?

37. I had 1630 dollars in the bank, but have drawn out 635 dollars. How many dollars have I remaining in the bank? Ans. 995 dollars.

REVIEW. - What is the sign of Subtraction? (45.) What is the sign of Equality? (40.)

38. Paid 225 dollars for a horse, and 165 dollars for a buggy; how much more was paid for the horse than for the buggy? Ans. 60 dollars. 39. How old was a man in 1865, who was born in 1819?

40. The Pilgrims landed at Plymouth in 1620; how long after was the Declaration of Independence, which was in 1776? Ans. 156 years.

41. John Jones bought a farm for 4000 dollars, and has paid for it within 719 dollars; how much has he paid already? Ans. 3281 dollars.

42. Maryland has 9356 square miles, and Delaware 2120 square miles; how many more square miles has the one than the other? Ans. 7236.

43. A farmer raised 6723 bushels of corn, and has sold 3846 bushels; how much remains unsold?

44. From ten thousand ten, take one thousand one hundred and one. Ans. 8909.

45. From sixteen thousand five hundred and ninety, take twelve thousand nine hundred and nine. Ans. 3681. 46. A trader bought 30 casks of cider, containing 1890 gallons, and sold 23 casks, containing 1449 gallons. How many casks, and how many gallons, were left?

Ans. 7 casks; 441 gallons.

47. The salary of the President in four years amounts to one hundred thousand dollars; if his expenses in that time are 63575 dollars, how much of his salary will be left? Ans. 36425 dollars. 48. The smaller of two numbers is 61342, and the larger 1000300; what is their difference?

REVIEW.

What is Addition? (39.) What is the Sum? (39.) Of what name or kind is the sum? Ans. The same as that of the numbers added.

49. Albert Smith sold in one year goods to the amount of 58692 dollars, which was 5863 dollars more than he gave for them. How much did he give for the goods? Ans. 52829 dollars.

50. If the mean distance of the sun from the earth is ninety-five million one hundred seventy-three thousand one hundred twenty-seven miles, and that of the moon two hundred thirty-eight thousand six hundred fifty miles, how much farther is the sun than the moon from the earth?

REVIEW.

1. A man having 7839 dollars, paid away at one time 317 dollars, and at another 2163; what did he then have left?

OPERATION.

He had left the difference between 7839 dollars and the sum of 2163 dollars and 317 dol

2163 7839 lars; the sum of 2163 dollars and 317 dollars 317 2480 is 2480 dollars; and the difference between 7839 dollars and 2480 dollars is 5359 dollars.

2480 5359 He had left 5359 dollars.

2. Bought flour to the amount of 256 dollars, cloth to the amount of 317 dollars, and paid down 373 dollars. How much remained to be paid?

3. Henry Smith went out with 435 dollars to settle accounts. He paid 115 dollars to one man, received 119 dollars from another, and paid 316 to another. How much had he left? Ans. 123 dollars.

4. A boy had 216 apples; he sold 34 of them one day, 72 another day, and afterwards 29; how many had he left?

REVIEW.. What is Subtraction? How does it differ from Addition? Ans. It is the reverse of Addition.

5. Bought a house for 3165 dollars, laid out for repairs on it 593 dollars, and sold it for 3500 dollars. How much was lost by the bargain? Ans. 258 dollars.

6. Sold cloth for 10 dollars, sugar 17 dollars, pork 43 dollars, beef 19 dollars, and fish 13 dollars; and in payment received a check for 75 dollars, and a 50-dollar note. How much change should be paid back? Ans. 23 dollars.

7. A farmer buys a yoke of oxen for 163 dollars. He exchanges them for others, paying 27 dollars, and then sells for 200 dollars. Did he gain or lose? and how much?

8. Dana estimates that there are workable coal measures in the United States to the extent of 130000 square miles; and in Great Britain and Ireland of 12000, in Spain of 4000, in France of 2000, and in Belgium of 518. How much do those of the United States exceed those of the other countries named? Ans. 111482 square miles.

MULTIPLICATION.

48. 1. If a boy can earn 5 dollars in one week, how many dollars can he earn in 4 weeks?

2. How many are 4 times 5?

3. Susan has 6 books and Mary has 3 times as many. How many books has Mary?

4. How many are 3 times 6?

5. If you obtain 7 merit marks in 1 day, how many will you obtain in 6 days?

Of what name or kind is the answer in Subtraction? Ans. The same as that of the Minuend and Subtrahend. What is the Rule for Subtraction?

Proof?