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century is not divisible by 4, as the 19th, 21st, 22nd, 23rd, 25th, and so on, such years should be reckoned common years, not leap years. By this regulation, the calendar will exceed the true Solar year by 2 hours and 40 minutes only in 400 years which is exactly 1 day in 3600 years.

ADDITION

OF MONEY, WEIGHTS AND MEASURES.

MONEY.

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RULE. Place pounds under pounds, shillings under shillings, pence under pence, and farthings under farthings, as in the example.-First add the farthings together; thus, 3 farthings and 1 farthing make 4, and 2 farthings make 6; 6 farthings are equal to 1. Put the under the farthings, and add the 1 pence to the pence column. Thus 1 which I carry and 6 £17 make 7, and 2 make 9, and 4 make 13, and 6 make 19; 19 pence are equal to 1 shilling and 7 pence. (See Pence Table.) Put down 7 under the pence column, and carry 1 shilling to the shilling column. Then 1 shilling, which I carry, and 4 are 5, and 9 are 14, and 7 are 21, and 4 are 25; 25 shillings are equal to one pound five shillings, (£1 5s.). Put down 5 shillings under the shilling column, and carry the 1 pound to the pound column. Thus 1 pound and 7 are 8, and 3 are 11, and 4 are 15, and 2 are 17.

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The addition of the column of grains in the 1st Example gives 84 grains, which make 3 pennyweights and 12 grains; put down 12 grains in the grains column, and carry 3 to the column of pennyweights, which column, being added, gives 74 pennyweights, which make 3 ounces and 14 pennyweights; put down 14 in the pennyweights column, and carry 3 to the ounce column, which, being added, gives 27 ozs.

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1. Required the sum of £41 16s. 6d., £73 4s. 1d., £89 17s. 4d., £53 16s. 3 d., £10 10s. 10 d., £61 4s. 11d., £115 17s. Ans. £446 7s. Od.

2. Received goods from Manchester £111 12s. 6d., from Liverpool, £1012 19s. 64d., from Birmingham, £75 6s. 11 d., from London, £560 4s. 11 d., paid carriage, £7 18s. 10d., Wharfage, &c., £1 2s., what is the total sum? Ans. £1769 4s. 10d.

3. Lent money to my friend at different times, viz.: £163 13s. 4d., £42 19s. 11d., £59 19 11d., £109 16s. 9d., three score and nineteen pounds, 1 crown, £67 8s. 6d., half a crown, and lastly, I shilling; how much did I lend in all ? Ans. £523 6s. 11d.

4. There are three numbers; the first 215, the second 519, and the third is as much as the other two; what is the sum of them all? Ans. 1468. 5. There are two numbers, the least whereof is 40, their difference 14; I desire to know what is the greater number, and the sum of both?

Ans. 54 greater number, 94 sum. 6. A gentleman left his eldest daughter £1500 more than the youngest, and her fortune was 11 thousand, 11 hundred, and 11 £; what was the eldest sister's fortune, and what did the father leave them?

Ans. Eldest sister's fortune £13611.
Father left them £25722.

7. The rent of a nobleman's mansion is 15 hundred Sovereigns per year, window tax £69 6s. 4d., poor rates, £292 13s. 5d., water rate, £63 4s. 3d., church rate, £27 6s. 11 d., Easter dues £3 6s. 11d., house tax, £69 11s. 11 d., highway rate, £71 1s. 1d., watching and lighting, £12 13s. 114d., dog tax, £11 11s. 11 d., servant

tax, £9 8s. 7 d., horse tax, £42 11s. 4 d., insurance, £104 7s. 11 d., 1 sovereign and a half each to 12 poor men, in various charitable contributions, £240; what is the total sum? Ans. £2535 4s. 10d.

8. I have silver plate as follows: desert spoons, 36 ozs. 7 dwts. 19 grs., tea spoons 12 ozs. 5 dwts. 6 grs., jugs and cups 35 ozs. 10 dwts. 18 grs., a salver 1 lb. 2 ozs. 14 dwts., cream ewer 7 ozs. 13 dwts. 9 grs., old plate 1 lb. 1 oz. 3 dwts. 6 grs.; what weight of silver have I?

Ans. 9 lbs. 11 ozs. 14 dwts. 10 grs.

9. A hop-merchant bought 5 bags of hops, of which the first weighed 2 cwt. 3 qrs. 13 lb., the second 2 cwt. 2 qrs. 11 lb., the third 2 cwt. 3 qrs. 5 lb., the fourth 2 cwt. 3 qrs. 12 lb., the fifth 2 cwt. 3 qrs. 15 lb.; besides these, he purchased 2 pockets, each weighing 94 lbs. I desire to know the weight of the whole? Ans. 15 cwt. 2 qrs. 20 lbs.

10. Received 5 parcels of cloth; in the first parcel 161 yds. 2 qrs. 1 nl., in the second 211 yds. 3 qrs. 3 nls., in the third 76 yds. 2 qrs. 3 nls., in the fourth 209 yds. 1 qr. 1 nl., in the fifth 365 yds. 3 qrs. 3 nls.; what is the total quantity? Ans. 1025 yds. 1 qr. 3 nails. 11. I travelled one day 23 miles, 2 furlongs, 7 perches, the 2nd day 21 mil. 3 fur. 20 per., the 3rd day 20 mil. 7 fur. 19 per., the 4th day 18 mil. 6 far. 31 per. ; what length of road did I travel? Ans. 84 mil. 3 fur. 37 per.

12. My farm has the following measurement; one part, 17 acres, 3 roods, 23 poles; another 58 acr. 2 rds. 15 pls. ; another 25 acr. 7 pls.; another 65 acr. 23 yds. 7 feet; how many acres, &c., in the whole ?

Ans. 166 acres, 2 roods, 5 poles, 23 yards, 7 feet. 13. The Corn Warehouse has 6 rooms; the lower room contains 384 qrs., 7 bush., 3 pk.; in the second, 290 qrs., 6 bush., 2 pk.; in the third, 285 qrs., 5 bush., 3 pk.; in the fourth, 270 qrs., 3 bush., 2 pk.; in the fifth, 264 qrs., 6 bush., 3 pk.; in the sixth, 259 qrs., 5 bush., 1 pk., and also in the Ship 1971 qrs. What is the total amount ? Ans. 3727 qrs., 3 bush., 2 pks.

14. A nobleman's stock of Wine is, of port, 4 pipes, 3 puncheons, 6 gals., 1 qt.; of Champane 2 pipes, 30 gals. 1 qt.; of Madeira, 5 pipes, 40 gals., 3 qts.; of Hock, 4 pipes, 70 gals., 2 qts.; of Claret, 35 gals.; of Sherry, 4

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