one cipher; divide this sum by 5 and the quotient will be cents. When pounds, shillings, pence, and farthings are in the given sum, annex for the shillings as already directed, and to these add the farthings contained in the pence and farthings, observing to augment their number by unity when they exceed 12, and by 2 when they exceed 36; and divide as before. EXAMPLES. 1. Reduce £34 16s. 4d. 2fa. to Federal money. The operation is as follows. 31000 pounds with 3 ciphers annexed. 8 half the even number of shillings. 34800 half the shillings and two ciphers. 84819 3 divisor. 11606 cents quotient. Ans. $1570. Ans. $123,33 2. Reduce £471 to Federal money. Ans. $216,00cts. 5. Reduce £1 17s. to dollars. $1971,96 cts. TO REDUCE FEDERAL MONEY TO NEW-ENGLAND AND VIRGINIA CURRENCY. When the sum is in dollars only, multiply by 3, and double the product of the first figure for shillings; the remaining part of the product will be pounds. When cents are in the given su.., multiply the whole by 3, and cut off three figures to the right hand as a remainder; or if cents and mills are in the sum, cut off four figures for a remainder; multiply the remainder by 20, and cut off as before. Proceed in the same manner with the several parts of the pound; and the parts on the left are the an ser in is several denominations: G EXAMPLES. 1. Reduce 473 dollars to New-England currency. The following is the method of operation. 473 £141 9. 2 £141 18 shillings. 2. Reduce $429 21cts. 5mills to N. Eng. currency. The operation is conducted thus. 429215 £128,7645 20 s. 15,2900 12 d. 3,4800 4 qr. 1,9200 Ans. £128 15s. 3d. 1qr. 3. How many pounds, &c. in 579 dollars? Ans. £173 14s. 4. Reduce $609 88cts. 3mills to New-England curAns. £182 19s. 3d. 2qrs. rency. To change New-York and North Carolina currency to Federal money, the dollar being 8 shillings. Prepare the sum as for New-England currency, and divide by 4; and the quotient is the answer in cents. EXAMPLES. 1. Change £461 to Federal money. 4610004 Ans. $1152,50cts. 2. Change £419 10s. 8d. 2qrs. to Federal money. Ans. $1048,834 cents. To change Federal money to New-York and North Carolina currency. As the value of the dollar is equal to four tenths of the pound, proceed in the same manner as for NewEngland currency, only using 4 as a multiplier, instead of 3. EXAMPLES. 1. Change $1048 833cts. to New-York currency. 1048,833 £419,535 20 8. 10,700 12 d. 8,400 4 qr. 1,600 Aus. £419 10s. 8d. 1qr. 2. Change $1684 to New-York and North Carolina currency. Ans. £673 12s. To change New-Jersey, Pennsylvania, Delaware, and Maryland currency to Federal money, the dollar being 78. Gd. As the value of a dollar is three-eighths of a pound, when only pounds are in the given sum, multiply it by 8 and divide by 3 for dollars. If there are shillings, &c. increase the sum in pence by one-ninth of the whole sum for cents. EXAMPLES. 1. Change £480 19s. 9d. to Federal money. £480 19s. 9d. 20 9619 12 115487(9 12826 The quotient after dividing by 9, or one ninth of the whole sum. 128263 2. Change £471 to Federal money. Ans. $1256. To change Federal money to New-Jersey, Pennsylvania, Delaware, and Maryland currency. When the sum is in dollars, multiply it by 3 and divide by 8 for pounds. If there are dollars and cents, multiply the sum by 90, and the product is pence, after rejecting two figures on the right. EXAMPLES. 1. Change $1282 631cts. to Pennsylvania currency. 128263 90 To change Canada and Nova Scotia currency to Federal money, the dollar being 5 shillings. As the value of a dollar is equal to one-fourth of a pound, when the sum is in pounds, multiply it by 4, for dollars. When there are shillings, &c. reduce the given sum to pence, annex two ciphers and divide by 60, for cents. EXAMPLES. 1. Change £528 12s. 6d. Canada currency to Federal money. 20 10 cnge Federal money to Canada and Nova Scotia currency. Divide the sum in dollars by 4, for pounds. If dolFars and cents are in the given sum, multiply it by 60, the product, after rejecting two figures on the right, will be pence. EXAMPLES. 1. Change $144 to Canada currency. Ans. £36. 2. Change $2114,50cts. to Nova Scotia currency. Ans. £528 12s. 6d. To change pounds sterling to Federal money. Reduce the pounds to pence, to the sum annex two ciphers, and divide it by 54; the answer will be cents. EXAMPLES. 1. Reduce £25 sterling to Federal money. Ans. $111,11cts. and rem. 2. Reduce £437 18s. sterling to Federal money. Ans. $1496,22cts. General rule for changing the currency of each State to Federal money. Divide the given sum, reduced to shillings, six-pences, or pence, by the number of shillings, sixpences or pence, in a dollar, as it passes in each State. EXAMPLES. 1. Reduce £63 15s. New-England, or Virginia currency, to Federal money, the dollar being 6s. Ans. $212,50cts. 2. Reduce £112 15s. New-York currency to Federal money. Ans. $282,00. FRACTIONS. 78. Fractions, considered arithmetically, are numbers, which represent quantities smaller than unity. A corect idea of Fractions may be formed by considering the quantity, which was first taken for unity, to be divided into a certain number of parts smaller than that unity; for instance, the unit called a dollar, to be divid ed into an hundred equal parts called cents. |