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OPERATION.

$702727+$309987=$1012714, assessed value of the property.
$1012714.01-$10127.14, 1% of the assessed value.
$2.00 × 740=$1480, the poll list.

$10127.14+$1480=$11607.14, the grand list.

$2.60 × 11607.14 $30178.56, amount of money raised. $8927.75 x .01-$89.28, 1% of the assessed value of John Hammond's property.

$89.28+ $2.00, his poll list = $91.28, John Hammond's grand list. $2.60×91.28 $237.33, John Hammond's town tax.

2. The appraised value of property, both real and personal, in the town of Rutland, for the year 1878, was $3415264. The number of taxable polls was 2066. The town voted to raise a tax of $28713.48. What was the tax on a dollar of the grand list?

Ans. $0.75.

3. The appraised value of the real estate in the city of Burlington was $2542373; of the personal property, $399937. There were 2040 taxable polls. The city voted to raise $60305.58 city tax. What was the amount of Henry Cook's tax, a resident, who was 73 years of age, and whose real estate was appraised at $750, and his personal property at $475.50 ?

4. The grand list in the town of Chelsea was praised value of all the property was $368774. polls were there in that town?

Ans. $22.06.

$4403.74. The apHow many taxable Ans. 358.

5. The estimated cost of schools in school district No. 8, in the town of Cabot, for one year, was $765. The amount of public money received from the town was $71.50. The appraised value of the real estate in the district was $48545; of the personal estate $15428.75; the number of taxable polls in the district 103. How much tax on a dollar of the grand list must the district vote, to pay its expenses? Ans. $0.82.

6. James Bell resides in Hardwick; he is 44 years of age; his property, both real estate and personal, is appraised at $8975.50. Hardwick voted a town tax of $1.60 on a dollar of the grand list. The highway tax is $0.40; the state tax is $0.45; the state school tax is $0.09; the school tax is $0.86; and the county tax $0.01, on the dollar. What is the amount of his taxes? Ans. $315.64.

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1. A Measure is a standard unit, established by law or custom, by which quantity, as extent, dimension, capacity, amount, or value is measured or estimated.

Thus, the standard unit of Measures of Extension is the yard; of Liquid Measure, the wine gallon; of Dry Measure, the Winchester bushel; of Weight, the Troy pound, etc. Hence the length of a piece of cloth is ascertained by applying the yard measure; the capacity of a cask, by the use of the gallon measure; of a bin, by the use of the bushel measure; the weight of a body, by the pound weight, etc.

2. Measures may be classified into six kinds :

1. Extension.

2. Capacity.

3. Weight.

4. Time.

5. Angles or Arcs.
6. Money or Value.

MEASURES OF EXTENSION.

3. Extension has length, breadth, and thickness. 4. A Line has length only.

5. A Surface or Area has length and breadth. 6. A Solid has length, breadth, and thickness.

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7. Linear Measure, also called Long Measure is used in measuring lines and distances.

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8. Cloth Measure is practically out of use. In measuring goods sold by the yard, the yard is divided into halves, fourths, eighths, and sixteenths.

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At U. S. Custom-Houses, in estimating duties, the yard is divided into tenths and hundredths.

9. Mariners use the following denominations:

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1. The nautical mile (or knot) is the same as the geographical mile, and is used in measuring the speed of vessels.

2. The geographical mile is round the center of the earth. statute miles.

of ab or za of the distance It is a small fraction more than 1.15

3. The length of a degree of latitude varies, being 68.72 miles at the equator, 68.9 to 69.05 miles in middle latitudes, and 69.30 to 69.34 miles in the polar regions. The mean or average length, 69.16, is the standard recently adopted by the U. S. Coast Survey. A degree of longitude is greatest at the equator, where it is 69.16 miles, and it gradually decreases toward the poles, where it is 0.

12. Surveyors' Linear Measure is used by land surveyors in measuring roads and boundaries of land.

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1. A Gunter's Chain is the unit of measure, and is 4 rods, or

66 feet long, and consists of 100 links.

2. Engineers commonly use a chain or measuring tape, 100 feet long, each foot divided into tenths.

3. Measurements are recorded in chains and hundredths.

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SURFACE OR SQUARE MEASURE.

14. Surface or Square Measure is used in computing areas or surfaces; as of land, boards, painting, plastering, paving, etc.

TABLE.

144 Square Inches (sq. in.) = 1 Square Foot

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15. Artificers estimate their work as follows:

By the square foot; as in glazing, stone-cutting, etc.

By the square yard, or by the square of 100 square feet; as in plastering, flooring, roofing, paving, etc.

One thousand shingles, averaging 4 in. wide, and laid 5 in. to the weather, are estimated to be a square.

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