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of brandy, at 2 dollars a gallon ; 473 cwt. of sugar, at 8 dollars per cwt. How much did he then owe ?

27. A man bought 7 lb. of sugar, at $0.125 per lb. ; 4 gals. of molasses, at 0.375 per gall. ; 5 lb. of raisins, at $0.14

per Ib. ; 1 bbl. of flour, for $6.00. He paid a ten dollar bill; how much change ought he to receive back ?

28. Two merchants, A and B, traded as follows; A sold B 24 pipes of wine, at $1.87 per gal.; and B sold A 32 hhds. of molasses, at $47.00 per hhd. The balance was paid in money; how much money was paid, and which re ceived it ?

29. A merchant sold 35 barrels of flour, at 7 dollars per barrel ; but for ready money he made 10 per cent. discount. How much did the flour come to after the discount was made ?

30. A merchant bought 15 hhds. of wine, at $2.00 per gallon ; but not finding so ready a sale as he wished, he was obliged to sell it so as to lose 8 per cent. on the cost. How much did he lose, and how much did he sell the whole for ?

31. Suppose a gentleman's income is $1,836.00 a year, and he spends $3.27 a day, one day with another; how much will he spend in the year ? How much of his incomo wi!l he save ?

32. What is the difference between 487,069 and 24,703 ? 33. How much larger is 380,064 than 87,065 ? 34. How much smaller is 8.756 than 3*,005,078 ? 35. How much must you add to 7,643 to make 16,487 ? 36. How much must you subtract from 2,483 to leave 527 ?

37. If you divide 3,880 dollars between two men, giving one 1,907 dollars, how much will you give the other ?

38. Subtract 38,506 from 90,000. 39. Subtract 20,076 from 180,003.

40. A man having 1,000 dollars, gave away one dollar ; how many dollars had he left ?

41. A man having $1,000.00, lost seventeen cents, how much had he left ?

42. What is the difference between 13 and 800,060 ? 43. What is the difference between 160,000 and 70 ? 44. How much must you add to 123 to make 10,000 ? 45. A man's income is $2,738.43 a year, and he spends 31,897.57; how much does he save ? 46. Subtract 93 from 80,640.

sidered 6s. in this book, unless notice is given of a different

47. A merchant shipped molasses to the amount of: $15,000.00, but during a storm the master was obliged to throw overboard to the amount of $853.42; what was the value of the remaining part ?

48. A man bought goods to the amount of $1,153.00, at 6 months' credit, but preferring to pay ready money, a discount was made of $35.47. What did he pay for the goods ? 49. Subtract one cent from a thousand dollars.

DIVISION. IX. 1. How many oranges, at 6 cents apiece, can you buy for 36 cents ?

2. How many barrels of cider, at 3 dollars a barrel, can be bought for 27 dollars ?

3. How many bushels of apples, at 4 shillings a bushel, can you buy for 56 shillings ?

4. How many barrels of flour, at 7 dollars a barrel, can you buy for 98 dollars ? 5. How many dollars are there in 96 shillings !

4 farthings (qr.) make 1 penny, marked d.
12.
pence

1 shilling
20 shillings

1 pound

of 21 shillings

1 guinea. This money was used in this country until A. D. 1786, when, by an act of Congress, the present system, which is called Federal Money, was adopted. Some of these denominations, however, are still used in this country, as the shilling and the penny, but they are different in value from the English. In English money 4s. 6d. is equal in value to the Spanish and American dollar. But a dollar is called six shillings in New England ; eight shillings in New York; and 7s. 6d. in New Jersey. The English guinea is equal to 289. in New England currency. The dollar will be son: value.

6. How many pence are there in 84 farthings ?

ENGLISH MONEY.

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7. How many lb. of sugar, at 9d. per lb., may be bought for 117d.

8. How much beef, at 8 cents per lb., may be bought for $1.12 ?

9. How many lb. of steel, at 13 cents per lb., may be bought for $2.21 ?

10. How many cwt. of sugar, at $14 per cwt., may be bought for $280 ?

11. How many cwt. of cocoa, at $17 per cwt., may be bought for $391 ?

12. How much cocoa, at $25 per cwt., may be bought for 475 dollars ?

13. How much sugar, at 8d. per lb., may be bought for 4s. 8d. ?

14. How much cloth, at 4s. per yard, may be bought for 1£. 12s. ?

15. How much snuff, at 2d. 2 qr. per oz., may be bought for 40 farthings?

16. How much wheat, at 8s. per bushel, may be bought for 2£. 16s. ?

17. How much cloth, at 7s. per yard, may be bought for 3.£. 178.

18. How much pork, at 9d. per pound, may be bought for 1£. 4s. 9d. ?

19. How much molasses, at 11d. per quart, may be bought for 2 £. 15s. 11d.

20. In 38 shillings how many pounds ?
21. In 53 shillings how many pounds ?
22. In 87 shillings how many pounds ?
23. In 115 shillings how many pounds!
24. In 178 shillings how many pounds ?
25. In 253 shillings how many pounds ?
26. In 6,247 shillings how many pounds ?
27. In 38 pence how many shillings ?
28. In 153 pence how many shillings?
29. In 1,486 pence how many shillings?
30. In 26,842 pence how many shillings?
31. In 89 farthings how many pence?
32. In 243 farthings how many pence ?
33. In 3,764 farthings how many pence ?

34. In 137 farthings how many pence? How inany shillings?

35. In 382 farthings how many shillings?

36. In 370 pence, how many shillings? How many pounds!

37. In 846 pence how many pounds ? 38. In 3,858 pence how many pounds ?

39. In 2,340' farthings how many pence? How many shillings? How many pounds!

40. În 87,253 farthings how many pounds ? 41. In 87 pints how many quarts ? How many gallons ? 42. In 230 pints how many gallons ? 43. In 98 gills how many pints ?

How many quarts?! 44. In 183 gills how many pints? How many quarts ? Ilow many gallons ?

45. In 4,217 gills how many quarts ? How many gallons ? 46. In 23,864 gills how many gallons ?! / 47. In 148 gallons how many hogsheads ? 48. In 3,873 gallons how many pipes ? How many tuns?

49. In 48,784 gills of wine how many hogsheads? How many pipes ? How many tuns ?

50. In 873 seconds how many minutes ? 51. In 87 hours how many days? 52. In 73 days how many weeks ? How many months ? 53. In 2,738 minutes how many hours ? How many days ?

54 In 24,796,800 seconds how many minutes ? How many hours ? How many days ? How many weeks? How many months ?

55. In 506,649,600 seconds how many years, allowing 365 days to the year ?

56. In 273 drams how many pounds Avoirdupois?

57. In 5,079 drams how many ounces? How many pounds ?

58. In 573,440 drams how many ounces ? pounds?

How many quarters ? How many hundredweight ? How many tons ?

59. In 5,592,870 ounces how many tons ? 60. In 384 grains Troy how many penny-weights? 61. In 325 dwt. how many ounces ? 62. In 431 oz. Troy how many pounds ? 63. In 198,706 grains Troy how many penny-weights ? How many ounces? How many pounds ?

64 In 678,418 grains Troy how many pounds ?
65. In 37 nails how many yards ?
66. In 37 nails how many ells English?

How many

1

many dollars ?

67. In 243 nails how many yards ? ; 5.-6
68. In 372 quarters how many ells Flemish ?
69. In 3,107 nails how many ells Flemish ?
70. In 327 shillings how many English guineas ?
71. In 68 pence how many six-pences ?
72. In 130 pence how many eight-pences ?
73. In 342 pence how many four-pences ?
74. In 2,086 pence how many nine-pences ?
75. In 3,876 half-pence how many pence ?

76. In 3,948 farthings how many pence? How many three-pences ?

77. In 58,099 half-pence how many pounds ? 78. In 57,604 farthings how many guineas at 28s. each ? 79. In 3£. how many pence? How many three-pences ? 80. In 73£. how many shillings? In these shillings how

81. In 84£. how many shillings? In these shillings how many guineas ?

82. In 37£. 4s. how many shillings? How many dollars ? 83. How many pence are there in a dollar ? 84. In 382 pence how many dollars ? 85. In 32£. 85. 4d. how many dollars ?

86. In 13 yards how many quarters ?' In these quarters how many ells Flemish ?

87. In 2 y. 3 qr. how many quarters? In these quarters how many ells English ?

88. In 17 ells Flemish how many quarters? In these quarters how many aunes ?

89. In 73 aunes how many yards ?

90. From Boston to Liverpool is about 3,000 miles; if a ship sail at the rate of 115 miles in a day, in how many days will she sail from Boston to Liverpool ?

91. If an ingot of silver weigh 36 oz. 10 dwt. how many pence is it worth at 3d. per dwt.? How many pounds ?

92. How many spoons, weighing 17 dwt. each, may be made of 3lb. 6 oz. 18 dwt. of silver ?

93. A goldsmith sold a tankard for 10£. 8s. at the rate of 5s. 4d. per ounce. How much did it weigh ?

94. How many coats may be made of 47 yds. I gr. of broadcloth, allowing 1 yd. 3 qrs. to a coat ?

95. What number of bottles, containing 1 pt. 2 gls. each, may be Alled with a barrel of cider ?

96. How many vessels, containing pints, quarts, and two

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