or quantity, one after another (beginning with the highest) and set their respective quotients underneath: When a remainder occurs, reduce it to the next lower denomination, and add it to that denomination in the given sum or quantity.

If the number of either denomination be not large enough to contain the divisor, reduce it to the next lower denomination, and add it thereto; then divide as before.

PROOF.

Multiply the quotient by the divisor, and the product will be equal to the dividend.

9. Divide 56 10 7 by 5 Quotient 11 6 1

10.

27 18 6 by 8

3994

11.

32 14 0 by 9

3 12 8

12.

3 15 0 by 10

76

13.

182 16 8 by 12

15 4 +8

14.

170 0 0 by 6

28 6 8

15.

89 by 8

11 12

16.

97 by 2

48

WEIGHTS AND MEASURES.

lb. oz. dwt.gr.

2)25 9 15 20

T. cwt. gr. lb. oz. dr. 3)45 18 3 25 12 3

L. M. fur. P. 4)360 2 4 12

yds. ft. in. 5)960 2 9

When the divisor is the exact product of some two factors in the multiplication table, work by

RULE 2.

Divide by one of said factors, and then divide the quotient by the other factor. If remainders from the lowest denomination occur, proceed with them as directed in note 2, in Simple Division.

EXAMPLES.

1. Divide 72L. 16s. 7 d. by 24. Quotient 3L. Os. 84d.×6

6

}。

L. s.

d.

L. s.

d.

12 84+36

6.

984 00 by 144

6 16 8

L. s. d.

When the divisor is more than 12, and not the exact product of any two factors in the multiplication table,

work by.

RULE S.

Divide the highest denomination of the given sum, by Rule 2 of Simple Division, and reduce the remainder, if any, to the next lower denomination, adding to it, when reduced, the number there is of that denomination in the given sum; then divide as before, and so proceed.

1. Sold 3 yards of muslin for 3L. 9s. 6d. what was Ans. 1L. 3s. 2d.

the price per yard?

2. Paid 17s. 6d. for 4 bushels of salt: how much was

it per bushel?

Ans. 4s. 4 d.

3. If 8 pounds of sugar be sold for 10s. 6d. what is Ans. 1s. 34d

the price per pound?

4. Bought 8 yards of linen for 3L. 11s. 8d. what was the price per yard? Ans. 8s. 11 d. 5. Sold 132 yards of cloth for 221L. 18s. 6d. How much was it per yard? Ans. 1L. 13s. 71⁄2d. 6. What is the price of a bushel of wheat, when 42 bushels are sold for 17L. 13s. 6d.?

Ans. 8s. 5d.

PROMISCUOUS QUESTIONS.

1. Bought 2 pieces of linen, one of which contained 30 yards, and the other 25 yards; the price was 7s. 6d. per yard: what was the cost of the two pieces?

Ans. 20L. 12s. 6d.

2. Sold one piece of cloth, containing 41 yards, at 2L. 18s. per yard; and another piece containing 36 yards, at 2L. 6s. 6d. per yard: what is the amount of the whole? Ans. 202L. 12s.

3. A person has 500L. 18s. 9d. He owes to one man 25L. 10s. to another 76L. 18s. 9d. to another 175L. 10s. and to another 100L. What sum will he have left after paying these debts? Ans. 123L.

4. A grocer has 10 bags of coffee, weighing each 120 pounds, and 2 bags, weighing each 160 pounds. If he sell 560 pounds, what quantity will remain?

Ans. 960lb.

5. Bought 4 pieces of linen, containing 25 yards, 3 quarters, each, and 3 pieces containing 32 yards, 2 quarters, each; from which was afterwards sold 125 yards: what number of yards was then remaining?

Ans. 75yds. 2qrs.

6. A farmer has three tracts of land, the first contains 125 acres, 3 roods; the second, 200 acres, 2 roods, 18 perches; the third, 175 acres, 10 perches. He intends dividing this land equally between his two sons: what will be the share of each son? Ans. 250A. 2R. 34P.

7. A person, at his decease, left property to the amount of 2425L. 19s. His will directed that 200 pounds should be given to the poor, and that the remainder should be divided, equally, amongst his 3 daughters. What is the portion of each daughter?

Ans. 741L. 19s. 8d.

8. Bought 10 yards of muslin, at 3s. per yard; 6 yards of tape, at 3d. per yard; and 7 yards of linen, at 7s. 6d. per yard: how much did the whole amount to? Ans. 4L. 4s.

9. Sold 19 bushels of wheat, at $2.371⁄2 per bushel; 15 bushels of rye, at 75 cents per bushel; and 95 bushels of Indian corn, at 871⁄2 cents per bushel: how much did the whole sale amount to? Ans. $139.50.

10. If 1 buy 15 pounds of sugar, at 101⁄2 cents per lb. and 17 pounds of rice, at 51⁄2 cents per pound, and 19 pounds of candles, at 174 cents per pound; how much must I pay for the whole? Ans. $5.783.

11. What is the amount of the following bill?

JAMES JOHNSON

Philadelphia.

Bought of Samuel Williams,

7 yards of coating at 17s. 6. a yard.

of broad cloth at 45

107 drugget

at 96

Ans. $180 5 10

A TABLE

Of Foreign Coins, &c. with their value in Federal

money, as established by a late Act of Congress.

Pagoda of India,

1,94 0

Tale of China,

1,48 0

Mill-ree of Portugal,

1,24 0

Ruble of Russia,

0,66 0

Rupee of Bengal,

0,55 5

The Guilder of the United Netherlands,

0,39 0

Mark Banco of Hamburgh,

0,33 5

Livre Tournois of France,

0,18 5

Real Plate of Spain,