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ARITHMETIC,

IN WHICH THE THEORY AND PRACTICE OF ARITHMETIC ARE
FAMILIARLY EXPLAINED AND ILLUSTRATED,

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ROBINSON, PRATT & CO., F. J. HUNTINGTON & CO.

PHILADELPHIA: JAMES KAY & BROTHER.

HARTFORD: BELKNAP & HAMERSLEY.

1837.
EN

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Entered according to Act of Congress, in the year One Thousand Eight Hundred, and Thirty-Seven, by B. CRANSTON & Co. in the Clerk's Office of the District Court of the District of Rhode-Island.

PREFACE.

IN offering to the public a second edition of his Arithmetic, the author gratefully acknowledges the favor of those who have encouraged the introduction and use of the first. He is happy to observe, that wherever it has been introduced and properly tested, it has been invariably approved. A proof of this is seen in the present demand for a second edition of the work, as no effort has been made, either by the author or publisher, to promote its introduction; but it has been left to work its own way, and to stand or fall upon its own merit alone. The only objection, which the author has known to be urged against the first edition, was its want of examples for mental exercise. In this edition, it is believed, that deficiency is fully supplied, and in such systematic variety as will be both useful and interesting to the scholar, and satisfactory to the teacher. The work has, also, been carefully revised and corrected, some important additions have been made, and it is hoped that few errors will be found in it.

The plan and arrangement of this work are the result of no small experience both in business and teaching. Many years of active employment in mercantile transactions, and, subsequently, much experience in instruction, have given him abundant opportunity to learn the great deficiency in the education of young men, who had thought themselves prepared for stores and counting rooms, and for the transaction of business generally. In the treatise now offered to the public, the author feels the fullest confidence that a remedy for that deficiener will be found, if a proper application of it is made in due s

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