Q. What is the RULE for subtraction of Federal Money? A. Place dollars under dollars, dimes under dimes, cents under cents, &c. and proceed precisely as in simple subtraction, observing to place the separatrix, directly under the separating points in the given sums.

Q. Should there be cents, or cents and mills in the subtrahend, and none in the minuend, how do you proceed?

A. Take the lower figure from ten, and carry one to the next figure, as usual.

Q. If there be halves or quarters of cents in the given sums, how do you subtract them?

A. Take the quarters in the lower line, from the quarters in the upper line, and set down the remaining ones underneath; but if the quarters in the lower line exceed those in the upper, subtract them from four, and to the difference, add the upper quarters, remembering to carry one to the next left hand figure, and proceed on as usual.

7. From one hundred thousand dollars, take 888,888 cents, and tell me how much remains.

8. If a farmer's whole estate be worth 3760 dollars, and his debts amount to $1876,623, how much will remain after he has paid his debts? Ans. $1883,37 cts.

9. A poor boy found a purse, containing $9,623, and finding no owner, bought him a hat for $1,25, a pair of shoes for $1,37, a waistcoat for 87 cents, and a load of wood for his mother, which cost $3,62; how much money had he left? Ans. 2,50 cts.

10. A father, dying, left an estate to his son, worth $25000; but out of it he was obliged to pay three notes of his father'sone to A. of $137,873, one to B. of $218,623, one to C. of $5860,373, besides the expenses of a lawsuit in settling

estate, amounting to $750,37; how much remained after settling all demands? Ans. $18032,75.

11. A market-woman sold her eggs for 75 cents, her peaches for 90 cents, her pears for $1,871, and her plums for 62 cents; besides $2,314 she had in her purse; she spent out of it $4,50; how much money did she carry home?

Ans. $1,96 cents.

12. From one million of dollars, take 999999 dimes, and how much remains?

13. A thief stole from a banker, a bag containing 500 eagles, out of which, he bought a suit of clothes for $75,50, a hat and a pair of boots for $12,75, a carriage and horses for 365,871, besides settling an execution of $475,623, before he could leave the place; he was then detected, and the residue taken and restored to the rightful owner; how much did the banker get back? Ans. $4070,25.

14. A boy in a store sold 1 yard of lace for $2,371, 1 piece of domestic cotton for $1,62, 6 yards of chintz for $1,50, and ribbon for 87 cents; the purchaser gave him a ten dollar bill to pay for them; how much change did the boy give him Ans. $3,62 cts.

back?

15. The President of the United States receives a salary of 25000 dollars a year; how much can he spend, and lay up 6746 dollars and 62 cents a year? Ans. $18253,37}.

16. What sum, added to $46287,454 will make $100000? 17. A banker had 4 bags of money; the first contained 500 eagles, the second 750 dollars, the third 2475 ten cent pieces, and the fourth contained 350 dollars, 1235 dimes, besides 450 cents; out of which he paid a note of $5765,87; can you tell how much he had left? Ans. $709,62 cts. 18. A lady bought in a dry goods store, 1 pair of silk hose for $1,37; 2 pair of cotton hose for 62 cents a pair; 1 piece of crape for $7,623, and a silk shawl for $3,873; how much change did she receive, out of 15 dollars, which she handed the merchant? Ans. 87 cts.

19. A farmer bought a yoke of oxen and a span of horses for $375,50; he soon after sold one of his horses for $125,623, and the oxen for $65,75; how much must he get for the other horse, to make $50 by his bargain? Ans. $234,12 cts.

20. Take 37 cents from one dollar, and how much remains?
21. Take 1,62 from $3,00, and how much remains?
22. Take $2,184 from $5, and what remains?

23. Take $7,87 from $10, and what remains?
24. Take 123 cents from $32,00, and what remains?

25. What is the result of $25,50+373 cts.+$46,623-$50 tro 873—$49,184+$75,25-$111,433.

Ans. 0.

STERLING MONEY.

Q. What is the RULE for subtraction of Sterling Money, Weights, and Measures?

A. Place the less sum under the greater, so that those of the same denomination may stand directly under each other; begin with the lowest denomination, and if the lower number be greater than the upper one, borrow as many units of that denomination as make one of the next higher, subtract the lower number from the sum so borrowed, and to this difference add the upper number, and set the amount underneath, and remember, always to carry one to the next higher denomination, for what you have borrowed.

5. An English lady purchased goods, to the amount of £29 13s. 9d., and gave the shopman a fifty pound note to take his pay from; how much change did he hand her back?

Ans. £20 6s. 3d. 6. A banker had a bag of gold, containing £509 14s. 63d., out of which, at one time, he took £103 15s. 8d., and at another, £147 17s. 94d.; how much remained in the bag?

Ans. £258 1s. 04d.

7. A merchant bought a brig for £1234 19s. 6d., and put a cargo in her, worth £4375 14s. 9d., and after getting an insurance effected upon her, of £3490 17s. 8d., sent her to sea; a storm coming on, the ship and cargo were lost; what actual loss did the merchant sustain, after being paid the amount of insurance? Ans. £2119 16s. 7d.

(1)

TROY WEIGHT.

lb. oz. pwt. gr. From 416 8 13 17 Take 149 9 16 21

lb. oz. pwt. gr. From 391 10 16 11 Take 193 11 17 19

(3)
lb. oz. pwt.
From 1234 6 14
Take 496 8 17

(4)
lb. oz. pwt. gr.

From 714 7 14 13
Take 375 9 16 14

5. If from 1 lb. of silver, you take 134 grs., how much is left? 6. A refiner had 4 wedges of gold, weighing, all together, 6 lb. 8 oz. 13 pwt. 14 gr.; one of them was stolen; on weighing those that were left, he found their weight to be 4 lb. 10 oz. 16 pwt. 20 gr.; what was the weight of the one stolen?

Ans. 1 lb. 9 oz. 16 pwt. 17 gr.

7. A gentleman carried 8 ingots of silver to a silver smith, the whole weight of which was 46 oz. 13 pwt. 17 gr.; out of it he made a tea-pot, wt. 8 oz. 12 pwt. 14 gr.; a sugar bowl and cream pot, wt. 7 oz. 14 pwt. 19 gr.; one pair of salts, wt. 3 oz. 13 pwt. 16 gr.; one dozen of table spoons, wt. 12 oz. 14 pwt. 18 gr.; and one dozen tea spoons, wt. 6 oz. 11 pwt. 10 gr.; what was the weight of all the articles made, and how much silver was left unwrought

Whole wt. 39 oz. 7 pwt. 5 gr. Ans. Silver left, 7 oz. 6 pwt. 12 gr.

6. A grocer bought 4 boxes of sugar, each weighing 4 cwt. 2 qrs. 14 lbs.; after filling 4 bbls. each of which held 1 cwt. 3 qrs. 19 lbs. and selling to a customer 8 cwt. 2 qrs. 18 lbs., how much had he remaining? Ans. 2 cwt. 0 qr. 18 lb.

7. Received by the brig Hector, 50 tons of Russia iron: sold to A. 5 tons, 14 cwt.; to B. 7 tons, 15 cwt.; to C. 12 tons, 12 cwt.; and D. wishes to buy the rest; how much remains for him? Ans. 24 tons, 7 cwt.

8. A farmer sent 3 loads of hay to market: the first, together with the wagon, weighed 24 cwt. 2 qrs. 21 lbs., the second, 19 cwt. 1 qr. 18 lbs., the third, 25 cwt. 3 qrs. 14 lbs., each

of the wagons weighed 5 cwt. 1 qr. 13 lbs.; how much was there of the hay only? Ans. 53 cwt. 3 qrs. 14 lbs. 9. If you buy a box of butter, weighing, box and all, 36 lbs. 13 ounces, and after taking out the butter, find the box to weigh 7 lbs. 14 oz. how much will there be of the butter? Ans. 28 lbs. 14 oz.

5. Add together 49 lb. 2 oz. 4 dr. 1 sc. 134 gr., and 37 lb. 5 oz. 3 dr. 1 sc. 6 gr., and from their sum, subtract 7 dr. 2 sc. 194 gr., and see how much remains.

Ans. 86 lb. 7 oz. O dr. 0 sc. 04 gr.

7. From 3 pieces of cloth, each containing 46 yds. 3 qrs. 2 na., take 2 pieces, each containing 39 yds. 3 qrs. 3 na.; how much remains? Ans. 60 yds. 3 qrs.

8. A tailor had a piece of cloth, containing 36 yds. 2 qrs. from which he made two suits of clothes, each containi yds. 2 qrs., and two surtouts, each 3 yds. 2 qrs.; how of the cloth was left?

Ans. 20