16. At Cologne Mrs. Field did some shopping, spending 150 M. How much is this in our money?

17. Among her purchases was some silk for a gown. She bought 18 m. How many yards?

18. From Cologne they went up the Rhine to Mainz, a distance of 150 km. How many miles?

19. The tickets from Cologne to Mainz were 15 M. 50 pf. each. What did the two cost? How many dollars? 20. They spent two days at Mainz, paying 14 M. each per day. How much was the hotel bill? How many dollars? 21. They then went to Lucerne, a distance of 400 km. How many miles?

22. The tickets to Lucerne cost 32 M. apiece. How much did the two cost? How many dollars?

23. They spent two weeks in Switzerland, their expenses averaging 22 fr. 50 c. apiece per day. How much were they for two? How many dollars? How many dollars for the two weeks?

24. Their tickets from Lucerne right through to Naples, including Florence and Rome, cost 100 fr. apiece. How much for the two tickets? How many dollars?

25. They spent three weeks in Italy, their expenses averaging 20 fr. apiece per day. How much were they for two? How many dollars?

26. Their other purchases and extras in England amounted to £8, in France to 125 fr., in Germany to 120 M., in Switzerland to 60 fr., and in Italy to 80 lire. Express each in dollars.

WRITTEN EXERCISE

Taking the expenses as stated in the Oral Exercise, find the cost of the trip taken by Mr. and Mrs. Field.

TAXES

509. What are taxes? Whatever a man's occupation, one of his expenses will be taxes, money paid for the support of the village, town, city, county, or state.

510. Expenses of our government. The expenses of the United States government vary from year to year, but they average about $1,300,000 a day, or $473,500,000 a year. Some items of our income and expenditures are as follows, varying from year to year:

1. When our income is $575,000,000 and our customs receipts are $242,000,000, these receipts are what per cent of the income?

2. Taking our expenditures as $488,000,000 a year, what per cent of this goes to the War Department, as above stated? to the Navy Department? to pensions?

3. The colleges and universities of the country cost $23,850,000 a year, and are not supported by the government. This is what per cent of the $488,000,000 in Ex. 27

GOVERNMENT INCOME AND EXPENSES 453

4. Our income from public lands is what per cent of that from our customs?

In this and Exs. 5-8, use the items as given on page 452.

5. Our public lands receipts are what per cent less than the income from internal revenue?

6. Our income from internal revenue is what per cent greater than that from our public lands?

7. What per cent of our internal revenue would be necessary to pay the Navy Department expenditures?

8. What per cent of our customs receipts would be necessary to pay the War Department expenditures?

9. In a certain year the government paid $69,210,000 for carrying the mails, and 33% as much for salaries to postmasters. How much did it pay for both of these items?

10. The income of the Post-Office Department through the New York and Brooklyn offices in a certain year amounted to $16,206,000. This was what per cent of the total income ($146,000,000) of the department that year?

11. In a certain year the government received $135,810,015 from taxes on spirits, 33%. as much from taxes on tobacco, and 10% more on fermented liquors than on tobacco. What were its total receipts from these three sources?

12. In a certain year the internal revenue receipts of the country amounted to $233,000,000. The largest amount paid by any state was 23%, paid by Illinois. What was this amount? What did the rest of the country pay?

13. In a certain year the government received $143,820,000 from the sale of postage stamps and money orders, which was 94% of the expenses of the Post-Office Department. How much deficiency did Congress have to vote to the Post-Office Department that year?

511. Our post-office system. We do not often think of our post-offices as places where we all pay taxes (when we buy postage stamps). The department is nearly supported by such receipts. In the following miscellaneous problems the annual income may be taken as $150,000,000, and the number of pieces of mail matter handled as 9 billion, but the figures vary from year to year.

WRITTEN EXERCISE

1. The average number of mistakes reported against clerks who handle the mails is only 5 out of 57,500 pieces. What is the per cent of errors?

2. If the post offices issue 46 million domestic money orders a year, amounting to $358,800,000, what is the average amount of each money order?

3. If the receipts of the New York post office amount to $13,650,000 a year, this is what per cent of our total annual postal income as stated above?

4. How much does it cost to register a letter or parcel? If the post offices transmit 22,831,400 registered letters and parcels annually, what is the income from this source?

5. If we have 75,000 post offices, what is the average annual income for each? If the sum of the salaries of the postmasters is $22,200,000, what is their average salary?

6. If the number of postal routes is 35,000, averaging 14.5 miles each, what is their total length? If the average number of annual trips over each route is 936, what is the total distance traveled?

7. If the contractors who carry the mail receive over the stage mail routes 6.58 per mile traveled, how much will a contractor receive a year who travels 25 miles daily, except 52 Sundays?

512. Our army and navy. It is necessary for us to keep a navy and a small army of sufficient strength to protect us from foreign attack. It is an expense and therefore is considered under taxes, with certain review problems.

WRITTEN EXERCISE

1. Two of our naval cruisers cost together $6,810,000, one costing 11% more than the other. What did each cost?

2. Gun metal is composed of 11 parts of copper to 2 parts of tin. How much tin must be added to 2607 lb. of copper to make gun metal?

3. The bronze trimmings of the guns are composed of 17 parts of copper to 4 parts of tin. How much copper must be added to 108 lb. of tin to make bronze?

4. A certain battle ship carries 2000 short tons of coal. How many pounds is this? If it is 12333% of the loaded weight of the ship, what is this weight?

5. The speed of a 19-knot battle ship is 20% less than that of a fast mail boat. How long would it take the mail boat to overtake it, giving the battle ship 120 knots the start?

6. The battle ships Connecticut, Kansas, Louisiana, Minnesota, and Vermont cost $4,200,000 each. The amount paid for these five ships would send how many men through an agricultural or trade school, at $1400 each?

7. If our government pays for the War and Navy Departments $207,000,000 a year, this is how many times the $9,000,000 annually paid by our people to educate their children in colleges and universities? The tuition is what per cent of the war and navy expenses?