FORMS OF NOTES, &c. NUMBER I. $63.54 New-York, Sept. 17, 1822. For value received, I promise to pay to OLIVER DEXTER, or order, sixty-three dollars fifty-four cents, on demand, with interest after three WILLIAM TRUSTY. months. Attest, TIMOTHY TESTIMONY. $23.75 NUMBER II. Albany, Sept. 19, 1827. PETER PENCIL. For value received, I promise to pay to A. B., or bearer, twenty-three dollars seventy-five cents, three months after date. $17.94 NUMBER III. Utica, July 4, 1828. For value received, we, jointly and severally, promise to pay to C. D., or order, seventeen dollars ninety-four cents, on demand, with interest. Attest, TRUMAN ENOS. EZRA CARY. OBSERVATIONS. 1. No note is negotiable unless the words "or order," otherwise "or bearer," be inserted in it. 2. If the note be written to pay him "or order," (No. I,) then the holder may endorse his note, that is, write his name on the back, and pass it to whom he pleases. Then A, who takes the note, calls on William Trusty for payment, and if he neglects, or is unable to pay, A may recover it of the endorser. 3. If a note be written to pay him "or bearer," (No. II,) then any person who holds the note, may sue and recover the same. 4. The rate of interest being established by law, it will be unnecessary to mention it in writing notes or obligations. 5. If a bond or note mention no time of payment, it is understood to be on demand, whether the words "on demand" be expressed or not. 6. All notes, payable at a certain time, are on interest as soon as they become due, though in such notes there be no mention of interest. 7. A note on demand, without any mention of interest, draws interest immediately after a demand is made. 8. If a note be given for a specific article, payable in any certain time, and the signer of such note suffers the time to elapse without delivering such article, the holder of the note will not be obliged to take the article afterwards, but may demand and recover the value of it in money. FORM OF A BOND. A bond, with a condition, from one to another. in the sum of two Know all men by these presents, that I, C. D., of in the county of -, am held and firmly bound to E. F., of hundred dollars, to be paid to the said E. F., or his certain attorney, his executors, administrators, or assigns, to which payment, well and truly to be made, I bind myself, my heirs, executors, and administrators, firmly by these presents. Sealed with my seal. Dated the eleventh day of in the year of our Lord one thousand eight hundred and two. THE CONDITION of this obligation is such, that, if the above-bound C. D., his heirs, executors, or administrators, do and shall well and truly pay, or cause to be paid unto the above-named E. F., his executors, admínistrators, or assigns, the full sum of two hundred dollars, with legal interest for the same, on or before the eleventh day of next ensuing the date hereof,-then this obligation to be void, or otherwise to remain in full force and virtue. Signed, &c. NOTE. The principal difference between a note and a bond is, that the latter is an instrument of more solemnity, being given under seal. Also, a note may be controlled by a special agreement, different from the note; whereas, in case of a bond, no special agreement can in the least control what appears to have been the intention of the parties, as expressed by the words in the condition of the bond. RECEIPTS. Washington, Sept. 19, 1827. Received of Mr. OLIVER CLARK, ten dollars in full of all demands. PETER PARLEY. Philadelphia, Oct. 9, 1827. Received of Mr. JAMES PAYWELL, five dollars in full of all accounts. FRANCIS GRANGER. Baltimore, Dec. 17, 1828. Received of Mr. SIMON SIMPSON, by the hands of ERASTUS CRAFTS, sixteen dollars twenty-five cents in full of all demands, witness my hand. WILLIAM WALLACE. ORDERS. Pittsburgh, Jan. 4, 1829. Mr. THOMAS CAREFUL, For value received, pay to A. B. or order, ten dollars, and place the same to my account. LEVI MARTIN. Cincinnati, Aug. 4, 1829. Mr. CYRUS BURGE, Please to deliver Mr. L. D. such goods as he may call for, not exceeding the sum of twenty dollars, and place the same to the account of your humble servant, NICHOLAS REUBENS. BOOK KEEPING. It is necessary that every man should have some regular, uniform method of keeping his accounts. What this method shall be, the law does not prescribe; but, in cases of dispute, it requires that the book, or that on which the charges were originally made, be produced in open. court, when he will be required to answer to the following questions: Is this your book, and the method in which you keep your accounts? Did you make the charges now in dispute, at the time they purport to have been made? Are they just and true? Have you received pay for them, or any part? if so, how much? An answer in the affirmative, under oath, to the above questions, (the last only excepted,) is all that is required to substantiate his claim. For farmers and mechanics, it will be found both convenient and easy, to have one single book; entering the name of the person with whom an account is to be opened, at the top of the left hand page Dr., and at the top of the right hand page Cr. Any person on your book, is Dr. To what he receives, and BY what you receive. Reduction of fractions To reduce a Mixed Number to an Improper Fraction Value of a fraction To reduce an Improper Fraction to its value Effect of multiplying the Denominator Effect of multiplying both Numerator and Denominator To multiply a Fraction by a Whole Number To multiply by a Mixed Number To multiply a Mixed Number by a Whole Number To divide a Fraction by a Whole Number To divide by a Mixed Number To divide a Mixed Number by a Whole Number Reduction Proportion, or Single Rule of Three Compound Proportion, or Double Rule of Three Practice INTEREST Time, Rate per cent., and Amount given to find the Principal cent. &c. Time, Rate per cent., and Interest given, to find the Principal Principal, Rate per cent., and Interest given, to find the Time Commission Insurance Buying and selling stock Loss and Gain To compute interest on notes, bonds, &c. when partial payments 83 86 90 91 95 95 95 96 96 97 97 98 98 98 99 NOTE. It is presumed that no one will be so prejudiced as to object to the singu- ARITHMETIC. ART. 1. ARITHMETIC is the SCIENCE OF NUMBERS, and the ART OF USING THEM. It is a SCIENCE when it explains the various properties and relations of numbers, and an ART when it merely exhibits their practical operations. 2. QUANTITY is a RELATIVE IDEA, that may be referred to any thing that is susceptible of being MORE or LESS. As, for instance, to-orange, lemon, sugar, coffee, tea, &c. Quantity is said to be DISCRETE when applied to distinct objects, as consisting of ONE OR MORE THAN ONE. This kind of quantity is also called number. Such are one orange, two oranges, three lemons, &c. 3. NUMBER is that which is used to express the RELATIONS of quantity. AS ONE orange, Two lemons, THREE hogsheads, FOUR bags, &c. When number is used without reference to any particular object, it is called ABSTRACT. Thus, when we say ONE, TWO, THREE, &c., without referring these expressions to any particular object, we use them in an abstract manner. 4. A UNIT, UNITY, or ONE, is the beginning of number, and signifies one single thing of any kind. As one man, one barrel, one hogshead, &c. The terms, unit, unity, or one, may, however, be applied to any number of ones when used COLLECTIVELY; as a dozen, a score, a hundred, a thousand, &c. NOTATION. 5. NOTATION is a method of denoting number by characters. Various methods have been devised for this purpose, but only Two are at present used. These are the Roman,* and the Arabic, or Indian method. * The Roman method makes use of these seven letters, I, V, X, L, C, D, M; I represents one, V five, X ten, L fifty, C one hundred, D five hundred, and M one thousand. As often as any letter is repeated, so often its value is repeated; unless it be a letter representing a less number placed before one representing a greater; in which case the less number is to be taken from the greater. Thus, IV represents four, IX nine, XL forty, &c. One I. Two II. Thirty XXX. Forty XXXX or XL. Five Hundred D or IO.* One Thousand M or CIO.† Ninety LXXXX or XC. Five Thousand IƆ or V.‡ Three III. Fifty L. Four IIII or IV. Sixty LX. Five V. Seventy LXX. Six VI. Eighty LXXX. Seven VII. Eight VIII. One Hundred C. Nine VIIII or IX. Two Hundred CC. Ten Thousand CCIO or X. Hund. Thousand CCC or C. * Used instead of D. For every additional Ɔ, the number is increased ten times. Every C and Ɔ, put at each end of CIƆ, increases its value ten times. A line over any number increases its value one thousand times. |