is the divisor,) is higher than 12, we must do it thus; and all sums with above 12 in the divisor must be done in the same way :

Here we have had to divide by 20, then we take the two nearest figures that multiplied together make 20 in the Multiplication Table, and we say 5 times 4 are 20. Then we divide by these two figures--we may divide by either first. Then to prove that the sum is right, multiply it back, beginning with the divisor you used last, which in the sum above is 4, and taking in that line the last remainder, if there be any; in this sum the last remainder is 2, that is; then multiply that product by the upper divisor, which in this sum is 5, and take in the remainder on the top line, if any, which in this sum is 2 again, that is, and if you have the top line produced again, the sum is right.

Here the top line is produced again, which is 1757. 1s. 6d. then you prove that your answer is right, which is 87. 15s. 03d.

The sum may be proved by multiplying by either figure first, but as it will sometimes make a farthing or two difference in the proof, on account of the remainders, the most sure way is to begin with the last divisor; and then take the top one.

Sum 17.--Divide 1207. 6s. 8d by 32.

Sum 18.--Divide 3217. 4s. 9d. by 50.

AMUSING SUMS IN DIVISION OF MONEY.

Sum 19.--If I have 5607. a year income, what is that per month, reckoning 12 months in the year? Divide by 12.

Sum 20.-A lady left 1207. a year to be divided every new year's day among 14 poor persons; how much had they apiece?

Sum 21.- A farmer sold 81 bushels of wheat for 301. 7s. 6d. ; how much did he get a bushel for his wheat?

Now look at the table of Time, and then do these sums.

Sum 22.-Divide 142 years 8 months by 48. Sum 23.-Divide 345 days 21 hours 37 min. utes by 60.

Sum 24.-A shoemaker made 132 pair of boots in 13 weeks 4 days 5 hours and 20 min

utes; how many hours did it take him to make 1 pair of boots, calling 12 hours a day?

GENERAL PRATICE ON ALL THE RULES.

Sum 1.-Add together 19, 16, 54, 101, 123, 5. How much is the whole ?

Sum 2.-Subtract 1020 from 1480, and what remains?

Sum 3.--Multiply 230 by 7, what is the product?

Sum 4.--Divide 897 by 5, what is the quotient or answer?

Sum 5.-Add together 127. 13s. 1d., 6l. 3s. 2d., 717. and 167. 8s. 54d. What is the total ?

Sum 6.--Subtract 1277. 5s. from 2937. Is. 6d. and what remains?

Sum 7.--Multiply 247. 6s. 6d. by 6, and what is the product?

Sum 8.--Divide 6817. 2s. 6d. by 4, and what is the quotient?

Sum 9.--Divide 8291. 7s. 84d. by 14, and what is the quotient?

Sum 10.-Add together 27 yards, 14 yards 2 feet, 1 foot 9 inches, 2 feet 7 inches, and 10 inches.

Sum 11.-Add together 23 days 14 hours 12 minutes, 38 days 9 hours 7 minutes, 23 hours 19 minutes 35 seconds, 8 hours 59 minutes 47 seconds, 37 minutes 21 seconds.

Sum 12.--Subtract 21 tons 14 hundreds 1 quarter 25 pounds, from 30 tons 7 hundreds 3 quarters 18 pounds.

Sum 13 --Subtract 8 ounces 2 drams 1 scruple 15 grains, from 10 ounces 7 drams 1 scruple 8 grains.

Sum 14-Multiply 25 pounds 10 ounces 16 pennyweights 21 grains by 7.

Sum 15.--Multiply 24 gallons 3 quarts I pint 2 gills by 8.

Sum 16.-Divide 27 bushels 2 pecks 6 quarts 1 pint by 6.

Sum 17.--Divide 39 yards 3 quarters 2 nails

by 9.

In the United States, accounts are generally kept in dollars and cents, and bills are written thus:

2 6

£2 3 0

Received payment, Hartford, Nov. 9, 1829.

J. BELDEN.

FRACTIONS.

-

A FRACTION is any number less than one.If an apple is cut into two equal parts, each

of these parts is a fraction, or half, and is expressed thus, which is called one half.

Divide an orange into three equal parts, one of these is called a third, and is expressed thus.