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THE

PRACTICAL

A RIT H METIO

ON THE

INDUCTIVE PLAN,

INCLUDING

ORAL AND WIRITTEN EXERCISES.

BY

WILLIAM J. MILNE, A. M.

i
PRINCIPAL or THE STATE Norm AL school, GENESEo, N. Y.

JONES BROTHERS & COMPANY :

CINCINNATI, PHILADELPHIA,
CHICAGO, MEMPHIS.

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THE design of the author in preparing this work has been to embrace within moderate compass all the essentials for A PRACTICAL CourSE IN ARITHMETIC, and to present every subject in such a manner as to secure the highest mental development of the learner. To accomplish these results the author has spent much time in investigation, and in consultation with eminent educators and successful business men, and he believes that he has included in this volume all the subjects necessary for the arithmetical part of a business education.

The method of introducing each subject is such that the student is led to truth in the path of the original investigator—certainly the most natural and delightful road to the acquisition of knowledge. It is because of this special feature in connection with every subject that the series has been called THE INDUCTIVE SERIES.

The work contains oral and written exercises sufficient in number to enable the student to master the principles underlying each subject and to give him facility in numerical

processes.

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