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27 bu. 3 pks. 5 qts. to the acre; and 9 acres of corn, yielding 45 bu. 3 pks. 6 qts. to the acre; how many bushels of each, and how many in all ?

Ans.

{

1677 bus. 1 pk. 2 qts. of wheat.
390 66 2" 6 of rye.

413 66 1 " 6 ❝ of corn.

2481 66 16 "of the whole.

11. If I buy 21 boxes of sugar, weight of each, 3 cwt. 2 qrs. 19 lbs., and sell 28 bbls. weight each, 2 cwt. 3 qrs. 24 lbs., do I buy or sell most, and how much?

Ans. I sell 5 cwt. 3 qrs. 21 lbs. more than I buy.

COMPOUND DIVISION.

Q. What is Compound Division ?

A. It is when the dividend consists of several denominations, as dollars, cents, mills; pounds, ounces, drams; days, hours, &c.

FEDERAL MONEY.

Q. What is the RULE for Division of Federal Money?

A. Write down the dividend in cents, and divide the same as in simple division, and the quotient will be cents: or, as is sometimes necessary, write it down in mills, and the quotient will be mills, which must be brought to dollars.

Q. If the divisor and dividend both consist of dollars and cents, how do you proceed?

A. Write them both down in the lowest denomination mentioned in either: that is, if there be cents in either term, write both the terms in cents; or if there be mills in either, write both in mills; then divide as before, and the quotient will be dollars.

Q. What is to be done with a remainder, if there should be

any?

A. Annex two ciphers, or multiply it by 100, to bring it to cents; divide again, and this quotient will be cents; and if great exactness be necessary, annex another cipher to the remainder, if any, and the quotient will be mills.

Q. If cents be divided by cents, or mills be divided by mills, what will the quotient be?

A. It will be dollars.

Q. What then will any whole number or any fraction diby itself, produce?

A. A unit or whole number, of whatever kind the term which is divided may be, whether of money, weight, or measure.

EXAMPLES.

$cts. c. m.

1. Divisor 24)386,87(16,119 Quotient or answer.

24

146

144

28

24

47

24

Annex a cipher 230

216

14 Remainder.

2. Divide 134 dollars by $4,623. I here write down the divisor and dividend in mills.

[blocks in formation]

4500 Remainder.

3. If 146 dollars be divided equally among 12 men,

much will each man have?

how

Ans. $12,16 cts. 6 mills. 4. If 18 bbls. of flour cost $189, what is that a barrel? 5. A company of 6 men made $5000; how much was each man's share? Ans. $833,33 cts. 3 mills.

6. If a piece of cloth, containing 24 yds. cost $9, what cost one yard?

7. If an estate of 25687 dollars be divided among 8 children, what will be each child's share? Ans. $3210,87. 8. Bought a piece of cloth, containing 36 yds. for 18 dollars; what did it cost a yard?

9. A gentleman bought a farm, containing 125 acres, for 2795 dollars, and wished by selling it, to make 525 dollars by his bargain; what must he ask per acre, in order to do this? Ans. $26,56 cts.

10. Bought a piece of cloth, containing 38 yds. for 19 dollars, and I wish to make, in the sale of it, $4,75; how much must 1 sell it per yard? Ans. $0,621. 11. Four boys found a purse, containing 15 dollars and 50 cents; what was each boy's share of the money?

Ans. $3,871. 12. A merchant bought 4 pieces of Canton crape at $11,50 cts. the piece; what must he sell it for per piece, to gain 9 dollars on the whole ? Ans. $13,75. 13. A merchant sold 126 gallons of wine, by which he lost $46,75; what was his loss on each gallon? Ans. 37 cts. 1 m. 14. I purchased two lots of land, one containing 125 acres, for 5000 dollars; the other containing 36 acres, for 360 dollars; I wish to sell both lots together, and make 500 dollars by the bargain; what must I get an acre for them?

Ans. $36,39 cts. 7 m. 15. A merchant bought 9 pieces of cloth, each piece containing 26 yds. at 37 cts. a yard; he wishes to keep one piece for himself, and sell the remaining 8 pieces, for enough to pay for the whole; how much must he ask for each yard? Ans. 42 cts. 1 mill.

16. A flour dealer sold 25 bbls. of flour for $262,50, by which he lost $18,75; what did it cost a barrel? Ans. 11,25. 17. A merchant bought a pipe of wine, containing 136 gal lons at $1,373 a gallon; by accident, 13 gallons leaked away; how must he sell the residue per gallon, to gain $13,123 on the whole cost? Ans. $1,62 cts. 7 mills.

18. A man dying, left an estate worth 12750 dollars, but there were demands against his property, to the amount of 3460 dollars, besides the expenses of settling the estate, which amounted to 750 dollars; the residue, after payment of these claims, was equally divided between his two sons and his three daughters; what was the portion of cach? Ans. 1708 dollars.

19. A dealer in dry goods purchased 4 pieces of silk; each contained 24 yds. at $1,62 per yard; he afterwards 2 picces for 80 dollars; how much must he retail the other

two pieces, per yard, in order to gain 2 dollars apiece, on the whole? Ans. $1,78 cts.

20. A grocer bought 5 hhds. of molasses, containing as follows: 108, 106, 110, 112, and 117 galls. at 321 cts. a gallon, two of which, viz. 108 and 106, being of an inferior quality, he sold for 30 cts. the gallon; how must he sell the remainder per gallon, to make 5 dollars on every hhd. of the purchase? Ans. 41 cts. 4 mills.

21. A boy bought a bushel of apples, containing 425 in number, for one dollar; how must he sell them apiece, to make 70 cts. by his bargain?

22. A privateer, manned by a captain, mate, and 20 seamen, took a prize, the cargo of which was sold for 1760 dollars, 50 cents. The vessel brought 5750 dollars, 75 cents; besides 25 thousand dollars in specie, which she had on board. The owners, three in number, claimed one half of the whole, one third of the remainder was divided between the captain and mate, and the residue was shared by the 20 sailors equally; what was each owner's, captain's, mate's, and sailor's share of the prize? Each owner's, $5418,54 cents.

Ans. Captain's and mate's, each $2709,27 cts.
Each sailor's, $541,85 cts. 4 mills.

23. I sold a chest of tea, weighing 62 lbs. for 62 cts. a pound, by which I lost $7,75; how ought I to have sold it per pound, so as not to lose any thing ? Ans. 75 cts. 24. Bought 4 pieces of domestic sheeting, each piece, containing 36 yds., for 18 dollars; what did I give a yard?

Ans. 12 cts. 25. A certain town is taxed $3137,43 cts; the whole property of the town is $89640,76; there are 120 polls, taxed 75 cents each; now tell, if yon can, the tax on a dollar?

Ans. 3 cts. 3 mills.

26. Bought a piece of broadcloth, containing 45 yards, for $6,373 a yard, but not proving so good as I expected, I lost $11,25 in the sale of it; what did I get a yard? Ans. $6,12}.

27. If a town whose taxable property is $153,647, pay a tax of $6145,88 cts. what is that on a dollar, and what must that man pay, whose estate is valued at 23475,67.

Ans. 4 cts. on a dollar; and the man must pay $939,027 mills.

CASE SECOND.

Q. When it is required to lay out any given sum of money, in the purchase of any article at a given price per pound, yard, &c. what is the RULE ?

A. Write down the amount, to be so laid out, in the lowest denomination, mentioned in the price of the article to be pur chased, for a dividend, and divide it by the price, and the quotient will be the answer, or the quantity of goods which the given amount will buy.

EXAMPLES.

1. A merchant remitted to his agent in Georgia, 1750 dollars, to be laid out in the purchase of cotton, at 18 cents a pound; how many pounds of cotton did it purchase?

N. B. As the price to be paid is cents, write down the amount, to be expended, in cents, and pursue the following process.

Divisor 18 cts.)175000 (9722 pounds. Ans.

162

130

126

40

36

40

36

4 cts. Remainder.

2. A poor market-woman carried her berries and a few eggs to market, which she sold for $1,125, and laid out the moncy in sugar at 12 cts. a pound; how many pounds did she buy?

3. A merchant sent to his agent in Baltimore, 3468 dollars, for the purchase of flour, for which the agent gave $8,50 a barrel; how much flour did he buy? Ans. 408 bbls.

4. How much molasses can you buy for $4,50, at 37 cts. a gallon?

5. A friend left with me 130 dollars to buy cheese, at 61 cents a pound; how much could I buy for the money?

Ans. 2000 lbs. 6. A boy was sent to the market with $2,50, to buy as much butter as he could for the money; he found some for 12 cents a pound; how many pounds did he buy?

7. How much molasses can you buy for $8,50 at 37 cents per gallon?

8. A merchant owes me 750 dollars, but not being able to pay me the money, I have agreed to take my pay in souchong tea, at 62 cents the pound; how many pounds of tea must Ans. 1200 lbs.

ceive for the debt?

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