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I : 13 4: 3475: 2316 13 4 Answer. 21. If the distance from Newburyport to York be 31 miles; I demand, how many times a wheel, whose circumference is 15 feet, will turn round in performing the journey?

Feet. Cir. M. Cir.

As 15: I :: 31: 10560 times, Answer. 22. Bought 9 chefts of tea, each weighing 3C. 2qrs. 211b, at £4 9s. per Caut. what came they to?

23.

Cwt. L. s. G. gr. £.

£. s.

d.

I: 4 9 3 2 21X9: 147 13 84. What will 37 grofs of buttons, at 91d. per

dozen, come to ?

Doz. d. Grofs. £. s. d.

As 1 : 9:: 37: 17 16 3 Answer.

24. A farm, containing 125A. 3R. 27 P. is rented at £3 95. per acre; what is the yearly rent of that farm?

A. R. P. £•

537; what are

of her worth?

A. £. s. As I 39: 125 3 27: 434 8/41 144 Anfwer. 25. If a fhip coft

Eigh. Eigh. £. s. d.

As 8

2

537: 3: 201 7 6 Answer.

26. If of a fhip coft £349; what is the whole

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Sixt. s. d.

7: 349: 16: 797 14 34

Anfwer.

27. Bought a cafk of wine at 4/7 per gallon, for 125 dollars; how much did it contain?

s. d. Gal. Dol. Gal. qt. pt.

As 4 7 1: 125: 163 2 1

28.

Answer.

What comes the infurance of £537 15s. to, at £4 per centum ?

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What comes the commiffion of £785 to, at 3

As 100 3 785 : 38 9 34 7 Answer.

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s. d.

30. A merchant bought 9 packages of cloth, at 3 guineas for 7 yards; each package contained 8 parcels; each parcel, 12 pieces; and each piece, 20 yards; what came the whole to, and what per yard ?

Yds. Guin. Park. £.

As 7

39: 10368 Anf. for the whole coft. Yds. Guin. Yd.

As 7 3:1: Lo 12s. Anfwer per yard. 31. A merchant bought 49 tons of wine for £273; freight coft 27-duties 12-cellar £9 10s. other charges 15, and he would gain £55 10s. by the bargain; what muft I give him for 23 tons?

Tons. £. £. £. £.s. £. £.s. Tons. £.

As 49: 273+27+12+9 10+15+55 10 :: 23: 184 Anfwer. 32. If £100 gain £6 in a year, what will £475 gain in that time?

As £100 £6:: £475: £28 10s. Answer.

33. The earth being 360 degrees in circumference, turns round on its Axis in 24 hours; how far does it turn in one minute, in the 43d parallel of Latitude :: The degree of Longitude in this Latitude being about 51 ftatute miles?

H. D.

M. M.
I :

As 24: 360 X 51: 1

Miles. 123 Anfwer: 34. Shipt for the Weftindies 225 quintals of fish, at 15/6 per quintal; 37000 feet of boards, at 8 dollars per 1000; 12000 fhingles, at a half guinea per 1000; 19000 hoops at 1 dollar per 1000, and 53 half joes ; and, in return I have had 3000 gallons of rum, at Is. 3d. per gallon; 2700 gallons of molaffes, at 54d. per gallon; 1500lb of coffee, at 8d. per t, and '19 Cwt. of fugar, at 12s. 3d. per Cwt. and my charges on the voyage were 37 125. Pray, did I gain or lofe, and how much, by the voyage?

Anf. loft £134 95. 9đ..

35. If a ftaff, 4 feet long, caft a fhade (on level ground) 7 feet; what is the height of that fteeple,

N. 2

whofe

whofe fhade, at the fame time, meafures 198 feet? F. Sh. ft. hei. F. Sh. ft. hei.

4 198 113

Answer.

As 7 36. *Suppofe a tax of £755 be laid on a town, and the inventory of all the eftates in the town amounts to £9345, what muft A pay, whofe estate is £149?

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As 9345 755 :: 149 12 0 91925 Answer.

37. If 50 gallons of water, in one hour, fall into a eiftern, containing 230 gallons, and by a pipe in the ciftern 35 gallons run out in an hour; in what time will it be filled?

Gal. Gal. H.

As 50-35:

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many

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I :: 230 15 Answer. 38. A Butcher went with £416, to buy cattle: Oxen at 22 each, cows at £4, fteers at £3 10s. and calves at 2 10s. and of each a like number each could he purchase with that sum ? £. £. £. S. £. s. each. £. As 22+4+3 10+2 10: 1 :: 416 13 Answer. 39. Said Harry to Dick, my purse and money are worth 3 guineas; but the money is worth eleven

each.

times

* It may not be amifs to fhew the general method of affeffing town or parifh taxes.

First, then, an inventory of the value of all the eftates, both real and perfonal, and the number of polls, for which each perfon is rateable, must be taken in separate columns: The moft concife way is, then, to make the total value of the inventory the first term; the tax to be affeffed, the fecond; and £1 the third, and the quotient will fhew the value on the pound. 2dly-Make a table, by multiplying the value on the pound by 1, 2, 3, 4, &c.-3dly-From the inventory take the real and perfonal eftates of each man, and And them separately, in the table; which will fhew you each man's proportional hare of the tax for real and perfonal eftates.

Note. If any part of the tax is averaged on the polls, or otherwife, before ftating, to find the value on the pound, you must deduct the fum of the average tax from the whole fum to be affeffed : For which average, you must have a separate column, as well as for the real and perfonal eftates,

EXAMPLE.

times as much as the purfe; pray, how much money is there in it?

Guin. s. d.

As 12: 1:37 7. Then £4 115.-7S7=£4 3/5 Anf. 40. How many dozen pair of gloves, at 13 groats per pair, may I have for 125 dollars?

gr. pr. dol. doz. pr.

4

As 13: 225 14 5 Answer. 41. There is a ciftern, having 4 cocks; the first will empty it in 10 minutes; the second, in 20 minutes; the third, in 40, and the fourth, in 80 minutes: In what time will all four, running together, empty it?

Min.

Cift.

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Cift. Min. Cift. Min.
As 114: 60: 1 : 5† Anf.

11 Cift.

42. A and B depart from the fame place, and travel the fame road; but A goes 5 days before B, at the rate of 20 miles per day; B follows at the rate of 25 miles per day: In what time and diftance will he overtake A?

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Suppofe the General Court fhould grant a tax of £100000, of which the town of Newburyport is to pay £1321 175. 6d. and, of which the polls, being 750, are to pay 5s. 3d. each ;—the town's inventory amounts to £45000; what will it be on the pound; and what is A's tax, whofe eftate, (as by the inventory) is as follows, viz. real £376, perfonal £149, and he has 3 polls?

Pol. s. d. Pol. £.. s. d.

First, As I 53 750: 196 17 6 the average part of the tax to be deducted from 1321 175 6d. and there will remain Lu25. £. £. £.

Secondly, As 45000 : 1125 :; 1: 6d. on the pound.

TABLE

43.

If the earth revolves 366 times in 365 days, in what time does it perform one revolution?

Rev. Days. Rev.

As 366 365 :: 1: 23h. 56′ 3′′ 56"+= 1 (Siderial day.* 44. If the earth makes one complete revolution in 23h. 56' 3", in what time does it pafs through one degree? As 366° : 23h. 56′ 3′′ :: 1° : 3' 59" 20" Anfwer. 45. If the earth performs its diurnal revolution in a Solar day, or 24 hours; in what time does it move

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Now, to find what A's rate will be.

His real estate being £376; I find, by the table, that £300 is £7

that £70 is

and that £6 is

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* A Siderial day is the fpace of time which happens between the departure of a Star from, and its return to the fame meridian again.

The Solar day is that space of time which intervenes between the Sun's departing from any one meridian to the fame again,

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