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THE

PRACTICAL

ARITHMETIC

ON THE

INDUCTIVE PLAN,

INCLUDING

ORAL AND WRITTEN EXERCISES.

BY

WILLIAM J. MILNE, Ph. D., LL.D.,

PRINCIPAL OF THE STATE NORMAL SCHOOL, GENESEO, NY

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The design of the author in preparing this work has been to embrace within moderate compass all the essentials for A PRACTICAL COURSE IN ARITHMETIC, and to present every subject in such a manner as to secure the highest mental development of the learner. To accomplish these results the author has spent much time in investigation, and in consultation with eminent educators and successful business men, and he believes that he has included in this volume all the subjects necessary for the arithmetical part of a business education..

The method of introducing each subject is such that the student is led to truth in the path of the original investigator-certainly the most natural and delightful road to the acquisition of knowledge. It is because of this special feature in connection with every subject that the series has been called THE INDUCTIVE SERIES.

The work contains oral and written exercises sufficient in number to enable the student to master the principles underlying each subject and to give him facility in numerical processes.

M577040

In the problems given for solution it has been the aim of the author to use the language of trade, when no error is conveyed thereby, thus accustoming the student to the forms of expression needed in after life; and in general the author has striven after clearness of statement rather than technical accuracy of expression.

It would be pedantry to specify the departments in which excellence or originality may be found, but it is hoped that a careful examination will exhibit the logical sequence of the steps in all the processes, the perspicuity and accuracy of the analyses, and the brevity and correctness of the definitions, principles, and rules.

The author takes pleasure in acknowledging his indebtedness to Prof. J. B. DE MOTTE, of Indiana Asbury University, and to several other teachers of ability and experience, for timely and valuable suggestions.

Trusting that the book will, in some measure, supply the popular demand for a brief and comprehensive treatise upon Arithmetic, the author presents his work to the public.

W. J. M.

STATE NORMAL SCHOOL,

GESESEO, N. Y.,

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