34. How many boards 12 ft. long are required to build a fence 40 rd. long and 4 boards high? If the boards are 6 in. wide and 1 in. thick, find their cost at $25 per 1000 board feet.

35. A herd of cows is to be fed 300 lb. of silage per day. How long will the silage produced from 2 A. keep this herd, if each acre planted with corn produced 15 T. of silage?

36. At what rate per cent is a man taxed who pays 23 mills on each $1 of the valuation of his property?

37. What per cent is gained on pencils bought at $1.80 per gross and retailed at 3 each?

38. An article was sold for $10 at a gain of 331%. Had the cost been $0.50 more than it was, what would have been the gain per cent?

39. The enrollment of a certain school is 225 boys and 310 girls. What per cent of the pupils enrolled are boys and what per cent are girls? Answer correct to the nearest .01 %.

40. When lard is advanced from 12 per pound to 17%, what is the per cent of advance?

41. An attorney collected a debt, retained a commission of 7%, and remitted to his client $370. What commission did he charge?

42. When a laborer's wages are increased from 231¢ per hour to 25, what is the per cent of increase, correct to the nearest .1 %?

43. A merchant gains 20% when he sells goods at wholesale. If his retail price is 20 % above his wholesale price, find his gain per cent when he sells at retail.

44. A merchant sold a couch for $15, which was at a discount of 25% from the marked price. If his gain was 20 %, find what per cent the marked price was above cost.

45. A dealer gained 200 % by selling matches at the rate of 2 boxes for 3. What per cent would he have gained, if he had sold them at the rate of 3 boxes for 5¢?

46. A dealer gained 25% when he sold lemons at 25¢ per dozen. dozen. What What per cent did he gain on those that he

sold at the rate of 3 for 10¢?

47. A dealer bought 50 bu. of white lime at 20¢ per bushel and paid $5 for having it hauled. At what price per peck must he retail it to make a profit of 60%?

48. Two successive discounts of 20% and 121% on a bill of goods amount to $21. What is the bill?

49. If 35 interest is charged for $100 for 1 month, what rate per cent per annum is charged?

50. At what price must an article costing $0.80 be marked so that after deducting 16% from the marked price a dealer may make a profit of 121% ?

51. Goods are marked to sell at a profit of 60 %, if sold at retail; the retail price is fixed at 331% above the wholesale price. Find the gain per cent on the goods when sold at wholesale.

52. A invests 40% of his money at 3.5%, 35% of it at 4%, 10% of it at 6%, and the remainder at 5.5%. What average rate of interest does he make on his money?

53. An article was marked at $4, but was sold at a discount of 20% and 121%. Find the selling price.

54. A man charges $30 a month rent for property that costs him $5000. The outlay on the property for a certain year was taxes of $1.50 per $100 on an assessed valuation of $3500; fire insurance 90 per $100 on a policy of $4000; repairs $31.50. What was the per cent of net income for that year?

55. The assessed valuation of the property of a certain town is $1,250,000. How many mills tax must be levied on each dollar to raise $ 5000?

56. At what price must an article costing $3.20 be marked so that after deducting 20% from the marked price a profit of 25% may be made?

57. Find, correct to the nearest cent, the interest on $1100 from Nov. 22 to Feb. 28 of the following year, if the rate is 5%.

58. Find the gain on an article that sold for 30 at a profit of 500 %.

59. A dealer bought lemons at 20 ct. a dozen and twice as many at 30 ct. a dozen. If he mixed them and retailed them all at 40 ct. a dozen, find his gain per cent.

60. The publisher's price for a book is $0.90, but he sells to retailers at a discount of 163 %. If the retailer sells the book at the publisher's price, what per cent does the retailer gain?

61. What should be the selling price per pound of a mixed spice formed of 8 lb. costing 50 ct. per pound, 8 lb. costing 40 ct. per pound, and 4 lb. costing 60 ct per pound, in order that the profit may be 25% ?

62. A dealer sold 2 lots for $1000 each, gaining 25% on the one and losing 20% on the other. Find his gain or loss.

63. A boy buys apples at the rate of 4 for 1 and twice as many at the rate of 2 for 1. If he sells them all at 1 each, find his gain per cent.

64. A piece of property was taxed $33.60 at a tax rate of of one per cent. Find the assessed value of the property.

65. Green coffee loses 10% of its weight in roasting. At what price must the grocer sell the roasted coffee to gain 20%, if he paid 27 per pound for the green coffee?

66. If envelopes are bought at the rate of $1 per 1000 and retailed at the rate of 2 for 1, what is the gain per cent?

67. If a manufacturer sells goods to a retailer at a profit of 20% and the retailer sells them to the consumer at a profit of 25%, what fractional part of the cost of the goods to the consumer is the cost of manufacturing them?

68. I sold coal at $6.25 per ton, thereby making a profit of 25%, and a total profit of $250. How many tons did I sell?

69. My agent purchased for me 154,014 lb. of corn at $0.60 per bushel (56 lb.). He prepaid freight amounting to 5 per hundredweight and charged me a commission of 2%. Find the total cost of the corn.

70. A farmer's herd of 20 cows averaged 8.75 lb. of milk daily for the month of November. The milk tested 3.6% butter fat, which he sold at 32 per pound. What was his income for the month?

71. A dealer bought a bunch of 72 bananas for $ 0.90. He retailed half of them at the rate of 2 for 5o, a dozen of them at the rate of 3 for 5, and the remainder at 1 each. Find his gain per cent.

72. A tax of $22,315 is to be raised in a town whose property is assessed at $4,275,800 and 624 polls. If the polls are assessed at $1.50 each, what must be the rate of taxation?

73. Find the duty on a rug 16 ft. by 12 ft., whose dutiable value is $120 and on which there is charged a specific duty of 10 per square foot and 40% ad valorem.

74. A house and lot cost $2500 and $1850 respectively. The house was insured for of its value at %. If the house was destroyed by fire within a year, and the lot was sold for $2350, find the gain or loss.