A THEORETICAL AND PRACTICAL ARITHMETIC; DESIGNED FOR COMMON SCHOOLS AND ACADEMIES. REVISED EDITION, WITH AN APPENDIX, CONTAINING NUMEROUS ORIGINAL BY DANIEL LEACH AND WILLIAM D. SWAN. BOSTON: HICKLING, SWAN & BREWER. HARVARD COLLEGE LIBRARY RECEIVED THROUGH THE Afe 24, 1928 Entered according to act of Congress, in the year 1854, BY DANIEL LEACH AND WILLIAM D. SWAN, In the Clerk's office of the District Court for the District of Massachusetts STEREOTYPED AT THE 1. Stone & Webster PREFACE. Ir has been the aim of the authors, in preparing this work, to make it eminently both a practical and a theoretical treatise on the science of numbers. They have therefore adopted that arrangement which has appeared the most philosophical, and, at the same time, the best suited to the comprehension of the learner. They have bestowed great labor on the rules and definitions, in order to make them lucid, concise, and accurate; and they have carefully avoided introducing any illustrations or remarks not necessary to a clear understanding of the subject. The examples have been prepared with much discrimination. Many of them are questions which have actually occurred in ordinary business transactions. They would call attention first to the examples in addition, some of which have been so arranged as to bring together the same combination of figures |