amounts to $2.70, his entire tax will amount to the sum of those quantities, which is $71.97. (a) NOTE.-Having found the tax on $1, or the per cent., assessors facilitate their business by making out a tax table, as follows: By the table, Mr. Jones's tax is as follows: NOTE-Require the pupil to write a rule for constructing a tax table, and for finding the amount of tax by it. 519. The people of a certain city vote to raise $25000 to build a public hall. The property of the city is valued at $1496826. Construct a tax table, and from it calculate the amount of A's tax, whose property is valued at $8374; of B's tax, whose property is valued at $4374; of C's tax, whose property is valued at $9874. 520. The property in a certain school district is valued at $217386. A teacher is employed for ten months at a salary of $45 per month, and the contingent expenses are $100.50. Construct a tax table, and from it calculate the tax of Mr. Osborn, whose property is valued at $3568; of Mr. Bryant, whose property is valued at $4000; of Mr. Griggs, whose property is valued at $3888; of Mr. Morgan, whose property is valued at $500; of Mr. Blore, whose property is valued at $4500. QUESTIONS.-How may fractions be considered? (138.) What determines the denomination of a fraction? (139.) On what does the value of a fraction depend? (140.) What is the reduction of fractions? (141.). What is reduction ascending? (142.) What is reduction descending? (143.) When are fractions said to be re duced to their lowest terms? (144.) LESSON LX. CUSTOM HOUSE BUSINESS. 224. Duties, or Customs, are taxes levied by government on goods imported or exported. 225. A Custom House is an office established by government for the purpose of collecting duties on goods imported or exported. 226. A Port of Entry is a port designated by law where duties may be received on imported or exported goods. 227. Tonnage is a tax levied upon vessels according to their size, for the privilege of coming into a port of entry. 228. Revenue is the income of government from duties, tonnage, taxes, and other sources. 229. An Ad Valorem Duty is estimated at a certain per cent. on the value or cost of the goods exported or imported. 230. A Specific Duty is estimated on the weight or measure of goods, independent of their cost. 231. An Invoice is a list of imported goods, giving the quantity and price. 232. Tare is an allowance for the weight of packages that contain goods. 233. Leakage is an allowance for the waste by leaking of liquors imported in casks or barrels. 234. Breakage is an allowance for the loss by breaking of liquors imported in bottles. 235. Gross Weight is the weight of goods, including the packages. 236. Net Weight, or Value, is the weight or value of goods after all allowances of tare, leakage, &c., have been made. NOTES.-1. Tare is ascertained by actually weighing one or more of the empty boxes, casks, or other packages. It is sometimes computed at a certain per cent. 2. The customary breakage for porter, ale, and beer, in bottles, is 10 per cent ; but 5 per cent. on all other liquors in bottles. At the Custom House 1 doz. bottles of the common size are estimated to contain 23 gallons. 3. The customary leakage for liquors in casks is 5 per cent. QUESTIONS.-Reduce a fraction to its lowest terms (at the blackboard) and give the analysis. (145.) Reduce an improper fraction to a mixed number, and give the analysis. (146.) Reduce a mixed number to an improper fraction, and give the analysis. (147.) Reduce a mixed number to a fraction of a given denomination, and give the analysis. (148.) LESSON LXI. 237. To find the amount of duty on an invoice of mer◄ chandise. What is the duty at 25 per cent. on 30 gross of cham. pagnes, invoiced at $1.50 per doz., 23 per cent. being allowed for breakage? MODEL OPERATION. 1. $1.50X360 $540, gross value. 3. $540-$14.85-$525.15, net value. 4. $525.15.25-$131.28, amount of duty. ANALYSIS.-1. Find the gross value. 2. Find the deduction for breakage. 3. Find the net value. 4. Find the amount of duty. NOTE.-Require the pupil to write a rule from the analysis. 521. What is the duty at 18 per cent. on 237 yds. of black silk invoiced at 78 cts. per yard? 522. What is the duty at 25 per cent. on 125 barrels of whale oil invoiced at 87 cts. per gallon, allowing 2 per cent. leakage? 523. What is the duty at 20 per cent. on 250 bags of coffee, each weighing 160 lbs., invoiced at 63 cts. per pound, an allowance of 2 per cent. being made for tare? 524. A merchant imports 137 cases of indigo, each case weighing 197 lbs.; how much will the duty amount to at 5 cts. per pound, allowing 15 per cent. tare? QUESTIONS.-What is the addition of fractions? (149.) When are fractions said to have a common denominator? (150.) What is the subtraction of fractions? (151.) Give the analysis of the addi |