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 1 2 3 
 
 1 
 
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<9 
 
 tttnmum* 
 
 THE 
 
 AccomrxAiirT'S guide, 
 
 ELEMENTAR 
 
 IN CANADA. 
 
 .■■^^'. 
 
 ^' 
 
 "N 
 
 \ '•' 
 
 BY WILLIAM MOBRbL • \'^5 "J^ /j^. 
 
 "le^^ 
 
 PUBLISHED 
 
 BT THE AUTHORITr OF THE PARLUMENT OW 
 LOWER CANADA. 
 
 QUEBEC : 
 1833. 
 
. m^ III » .i ii r' i»iiiwp 
 
 ;»iir 
 
 ,a«iiik> ^^Tt^/wT/i'io^aA 
 
 -^n ^ \ ' 
 
 ■M i 
 
 .^r 
 
 lUTmai^ 
 
 m 
 
 ,i,il^j^MM-^m 
 
 'If. - '. < i»; I » « 
 
 SI 
 
 (T^ttl 
 
 
 
 ■rtjt'i 
 
 
 

 Having encountered many difficulties during ten 
 years as a Teacher in Quebec for want of a pro- 
 per initiating book of arithmetic, I was induced to 
 compile the following' work, which it is believed is 
 suited to supply the existing demand of Ele- 
 mentary schools in that department. 
 
 My object has been to select only that which is 
 useful and esssential to a good Accountant, Mea- 
 surer and Book-Keeper. The arrangement is 
 designed to meet the present state of our schools; 
 and to facilitate the acquisition of common Arith- 
 metic in the shortest time of which the study 
 admits. ' / 
 
 The public are indebted to the liberality of tlie 
 Provincial Legislature for the sum oi fifty poundi^ 
 which they voted toward the expenses of the pub- 
 lication, that the price might be so reduced, that 
 all the- children may be supplied with a copy. If 
 the work should advance the cause of Education 
 in our Elementary schools, the beneficence of the 
 Parliament will be repaid, and the object of th« 
 Compiler will be fiilly attained^ 
 
 WiLLUU Morris. 
 
 (luAu, IZlhJmtt 1833. 
 
CONTENTS. 
 
 w t 
 
 , t?> fj ' f rof * nn *;> r. i m H 
 
 ruiinereUoB and Notation, . % a'(u>v. n T ^^^ ^ 
 
 3 
 
 7 
 
 Addition, . • r • * • rt 'r* i^ •!' v* 
 
 Subtraction, . . ; ^ •^;»''^';}lol cm?1 r>h,|, ^ 
 
 MuhipKcation, . . . '■ i'^'f . 'J > II 
 
 Division, . • ... • • • • 17 
 
 Shop Accounts, • • • ,g/;tl^'>: • 22 
 
 Beduction, . • • *! ini^v^ifni hn* • 27 
 
 The Rule of Three Direct, • '}J-^'.mU* Un\* 40 
 
 The Rule of Three Inverse, •' 4^ r^^y • 46 
 
 The Double Rule of Three, . .^ , ^ . / 44 
 
 Simple Interest, • . »,*';"• • •' *® 
 
 Compound Interest^ . *}4jii« t^ ^ ^^ 
 
 Vulgar Fractions, . ;•,-•. ♦ .. ,• * • 4^ 
 
 Decimal Fractions, ' . " "i^ 'i^^ ^^'^^^^l ^ 66 
 
 Duodecimals, or Cross MukiplicatioH^' ' ' t''i'>> . 61 
 
 Involution, . • . . * • lii r: 62 
 
 Evolution, • . . 'a/f ^lis i/uW ,tif »■ W 
 
 Practical Geooietir, • ; * .>'<fii'!l)»'^H ^^ 
 
 Mensuration of Superficee, . Av'^UhuM^^ -J*^ ^ 
 laen3uration of Solids, 
 Artificers* Work, 
 
 U*Olt'j3' 71B.ttiCiif5tH 'it . 
 
 dd 
 
 (f Iff ;/*"?$?;> :«1JJii 
 
 110 
 
 Book Keeping by Single Entm .; ' 'I.;!. '^ *^i Ha 
 
 .iisaV^iSC ,-iiniwP 
 
t 
 
 :\ 
 
 ARITHMETIC. 
 
 Question. What is Arithmcftic ? 
 
 Answer. Arithmetic is the art of reckoning by num- 
 bers ; and consists of five principal rules ; namely. 
 Notation or Numeration, Addition, Subtraction, Multi- 
 plication, and Division. 
 
 Q. How are numbers expressed ) . 
 
 A. All numbers are expressed by the ten following 
 figures : 
 
 1 98 4569 89 10 O 
 
 •m, or unit, two, Unree, four, fire, six, MTen, eight, nine, ten, cypher. 
 
 anrBCB&Anaxr axtd xroTATzoir. 
 
 Q. What is Notation? 
 
 A. Notation is the method of writing down a number 
 in figures. 
 
 Q. What is Numeration ? 
 
 A. Numeration is the art of reading a number ex- 
 pressed in figures. 
 
 Q. How must numbers be read ? 
 
 A. From the lefl hand toward the right hand. 
 , Q. How does the value of figuTies increase ? 
 .^ A. In a ten-fold proportion from the right hand toward 
 the left ; thus, the first figure on the right hand signifies 
 soniany units; in the second place it represents so 
 many tens ; and, in the third place, so many hundreds. 
 
 Q. yf\ki is the use of the cypher ? 
 
 A. The cipher serves to bring figures to their proper 
 places, hy supplying vacant places. iThus, 7, seven ; 
 70« SQi^nty; 7Q0, seven hundred; 770, seven hundred 
 and seventy ; 777) ^even bundre4 and seventy-aeyeD. 
 
 'K0t* 
 
i 
 
 . 
 
 ' 
 
 M , 
 
 2 NUMERATION AND NOTATION. 
 
 Q. Repeat your 
 
 B H i B 
 
 9. 8 7, 6 
 
 A. Units, one ; tens, twenty-one ; hundreds, three 
 hundred and twenty-one ; thousands, four thousand three 
 hundred and twenty-one ; tens of thousands, fifty-four 
 thousand three hundred and twenty-one; hundr«)ds of 
 thousands, six hundred and fifly-four thousand, three 
 hundred and twenty-one; millions, seven million, six 
 hundred and filly-four thousand, three hundred and twenty- 
 one ; tens of millions, eighty seven millions, six hundred 
 and fifty-four thousand, three hundred and twenty-one ; 
 hundreds of millions, nine hundred and eighty-seven mil- 
 lions, six hundred and fifly-four thousand, three hundred 
 and twenty-one. 
 
 Examples. 
 
 Write down in Figurea the following numbers : 
 
 1. Twenty-three f Ans. 88. 
 
 2. Two hundred and fifly-four. 
 
 3. One thousand eight hundred and thirty-two. 
 
 4. Twenty-fiv«) thousand, eight hundred and fifly-siz* 
 6. One hundred and twenty-threethousand, one hun- 
 dred and twenty-three. 
 
 6. Eight hundred thousand, seven hundred and six. 
 
 7. Four millions, nine hundred and forty-one ^usand 
 four hundred. 
 
 8. Twenty-seven millions, one hundred fifty-seven 
 thousand, eight hundred thirty-two. 
 
 9. Seven hundred and twenty-two milfioni, tflB hmi- 
 ^red Ihirty-oiie thousand, five hundred and leur. 
 
 « ^ 
 
 
,_ _.. . — , ... ._ ^ 
 
 1 • 
 
 ADDITION. A 
 
 10. Six hundred and two millions, two hundred iad 
 Ion thousand, five hundred. 
 
 Write doi 
 
 11. 36. 
 
 12. 69 
 18. 172 
 14. 909 
 
 m in ffordi the following numbers : 
 
 Ans. Thirty five. I 
 16. 2017 18. 2071909. | 
 
 16. 20760 19. 70064008. 
 
 17. 764068 20. 123466789. j 
 
 v.> 
 
 Q. What is Addition? 
 
 A. Addition teaches to add two or more sums toge- 
 ther, to make one whole or total sum. 
 
 Q. Repeat your Addition Table. 
 
 A. One and one are two, 1 and 2 are 3, 1 and 3 are 4, 
 and so on. 
 
 
 Addition Table. 
 
 % 
 
 
 lane 
 
 
 1 
 
 2 
 
 8 
 
 4 
 
 ^ 
 
 6 
 
 7 
 8 
 
 9 
 
 10 
 
 1= 
 
 2 
 
 3 
 
 4 
 
 6 
 
 6 
 
 7 
 
 2 „ 
 
 = 
 
 3 
 
 4 
 
 6 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 3 „ 
 
 4 „ 
 
 = 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 6 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 5 „ 
 
 = 
 
 6 
 
 7 
 
 & 
 
 d 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 6 „ 
 
 = 
 
 7 
 
 6 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 7 „ 
 
 = 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 8 „ 
 
 s: 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 16 
 
 16 
 
 17 
 
 9 „ 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 A, •'■*(<WW- 
 
ADDITIOfr. 
 
 k ' 
 
 Q. Repeat jour 
 
 MOMWr T, 
 
 A. 4 Farthings make 1 
 
 12 Pence make 1 
 
 and 20 Shillings make 1 
 
 NoTB.— £ atandf Tor pounds. 
 $. stands for shilling!, 
 and d. standi for panes. 
 
 I signifies one farthing. 
 
 iXiB. 
 
 penny, 
 shilling, 
 pound sterling. 
 
 i signifies two farthings or a halfpenny. 
 I signifies three farthings. 
 
 ! 
 
 fit ^ 
 
 HI 
 
 Q. Repeat the 
 
 following 
 
 
 
 
 
 
 Tables* 
 
 
 
 
 rARTHINOS. 
 
 PENCE. 
 
 SHILLINGS. 
 
 qra, d. 
 
 d.. 
 
 s. d. 
 
 d. 
 
 ». 
 
 d. 
 
 8, 
 
 £ s. 
 
 4 make 1 
 
 12mak6l 
 
 70 make 5 
 
 10 
 
 20 make 1 
 
 6 .. 1* 
 
 18 , 
 
 , 1 6 
 
 72 , 
 
 , 6 
 
 
 
 30 , 
 
 , 1 10 
 
 6 „ li 
 
 20 , 
 
 , 1 8 
 
 80 , 
 
 . 6 
 
 8 
 
 40 , 
 
 , 2 
 
 7 „ 1£ 
 
 24 , 
 
 , 2 
 
 84 , 
 
 ♦ 7 
 
 
 
 50 , 
 
 , 2 10 
 
 8 „ 2 
 
 30 , 
 
 , 2 6 
 
 90 , 
 
 , 7 
 
 6 
 
 60 , 
 
 , 3 
 
 9 M 2i 
 
 36 , 
 
 , 3 
 
 96 , 
 
 » 8 
 
 
 
 70 . 
 
 , 3 10 
 
 10 „ 2i 
 
 40 , 
 
 , 3 4 
 
 100 , 
 
 . 8 
 
 4 
 
 80 , 
 
 , 4 
 
 11 » 2| 
 
 48 , 
 
 , 4 
 
 108 , 
 
 , 9 
 
 
 
 90 , 
 
 , 4 10 
 
 12 ., 3 
 
 60 , 
 
 . 4 2 
 
 110 , 
 
 , 9 
 
 2 
 
 100 , 
 
 , 6 
 
 
 60 , 
 
 , 5 
 
 120 , 
 
 , 10 
 
 
 
 
 
 Rule* — First place the numbers of a like denomina- 
 tion under each other; that is to say, pounds under 
 pounds, shillings under shilUngs, pence under penqe, and 
 larthings under farthings. 
 
 FartbingS^ column. — Add up this column, be- 
 ginnins at the bottom, and, by the help of the farthing 
 table, nnd how many pence it contains ; if there be any 
 fhrthinss over, set them down under this column» anidi 
 carry tSe pence to the next column. 
 
ADDITION. 
 
 "^ 
 
 ING8. 
 
 £ 
 
 ». 
 
 el 
 
 
 
 1 
 
 10 
 
 2 
 
 
 
 2 
 
 10 
 
 3 
 
 
 
 3 
 
 10 
 
 4 
 
 
 
 4 
 
 10 
 
 5 
 
 
 
 nina- 
 inder 
 >and 
 
 . be- 
 lling 
 any 
 and 
 
 J*- 
 
 Pence coLUMii.*-A<ld up Ihii eolimm wi«H the 
 peoM whieh you carried (rom the flurthinp, and by the 
 help of the pence table And how many ahillhige it con- 
 taint ; if there be any pence overt Mt them down under 
 thia cokmuHf and carry the ahilNngi to the neit column* 
 
 SllillillSB^ coLUMH. — Add up the unita of thia 
 column to the top, then deaeend by the next column to 
 the bottom, counting every one ten-— then, by the help of 
 the diilling table, find how many pounds it contains ; if 
 there be any ahillinga over, set them down under this 
 column, and carry tM pounds to the next column. 
 
 Pounds^ oolumit. — Add up each column, and if 
 the sum exceed 10, put down the excess, or what is over, 
 and carry one ; but if it exceed 20, put down the excess, 
 and carry 2 ; if 30, cany 3 ; 40, carry 4, and so on* 
 
 
 Examples 
 
 1. Add together 
 
 £ s. 
 
 24 13 
 
 1 12 
 
 132 2 
 
 60 15 
 
 
 Ans. 
 
 iB219 8 
 
 2J 
 
 Faitlllngs*-*! and 3 are 4, and 2 are 6, and 1 are 
 7 — t farthings are IJd. ; set down j, and cany 1 to the 
 pence. - - 
 
 Pence* — l carried and 2 are 3, and 5 are 8, and 4 
 are 12, and 2 are 14 — 14d. are 1«. 2d. ; set down 2d.» 
 and carry 1 to the shillings. 
 
 Sbllllng8« — 1 carried and 5 are 6, and 2 are 8, and 
 
 2 are 10, and 3 are 18, and 10 are 28, and 10 are 38, and 
 10 are 43— 43«. are £2 38, ; set down 8, and cany 2 to 
 the pounds. 
 
 1* 
 

 \ 
 
 
 \ 
 
 .ADDITION. 
 
 : P011]ldS«-*2 dttrried and 2 are 4, and 1 are 6, and4 
 are 9; set down 9; 6 and 3 are.9, and 2 are 11; set 
 down 1, and cany 1 to the next column ;r 1 carried and 1 
 aie 2, set down 2. Total in words* Two huncjtared and 
 nineteen poundfli three shillings, and two-pence three 
 farthings. 
 
 2. 
 
 5. 
 
 £ 8. 
 
 d. 
 
 £ 8. 
 
 d. 
 
 £ t. 
 
 d. 
 
 26 12 
 
 H 
 
 3. 27 11 
 
 ^ 
 
 4. 30 12 
 
 4i 
 
 10 13 
 
 S 
 
 29 10 
 
 ^ 
 
 22 14 
 
 2i 
 
 12 3 
 
 13 14 
 
 3* 
 
 14 15 
 
 8 
 
 11 2 
 
 2 
 
 10 4 
 
 H 
 
 19 10 
 
 3| 
 
 
 
 
 £ 8. 
 
 d 
 
 £ 8, 
 
 d. 
 
 £ 8. 
 
 d. 
 
 121 13 
 
 3| 
 
 6. 241 14 
 
 H 
 
 7. 372 10 
 
 H 
 
 133 10 
 
 H 
 
 253 11 
 
 m 
 
 121 11 
 
 3i 
 
 120 ,12 
 
 n 
 
 142 17 
 
 2: 
 
 327 16 
 
 H 
 
 102 14 
 
 6| 
 
 240 13 
 
 2 
 
 172 14 
 
 3 
 
 
 
 
 
 
 8. Place the following sums of money properly under 
 each other, and add them toffether, namely, jS178 3^. 4^(2. 
 ^27 59. 7d.+£23^ 4«. eid,+£ZO 2s. 3d. 
 
 Ans. ig469 lbs. 8|d. 
 
 9. Add together jei734 I6s, 2ld.+£l2d Us. l^d.+ 
 £14 Is, 10|d.+J£239 189. 6^d. Ans. iS2112 10«. 9d. 
 
 10. Add together £3109 0». lld.H-£798 13». 4^^.+ 
 £9146 139. 7d.+£874 O9. 8d.+£9146 39. 4d.+£8749 
 139. 5d.+£8735 199. 9d, Ans. £40560 59. O^d. 
 
 11. Add together £38456 139. 2|d.+£1403 lOt. 
 4id.+iS130 09. 10j|d.+ iSl23 I89. 2ld.+£21 49. 
 9d.+£218 29. 7|d.+ £241 I9. 3d. 
 
 Ans. £45589 119. 3i(r. 
 
 12. Add together £30745 179. 4|{2.+£3170 O9; 
 7d.+£ 21074 IO9. 0d.+£753 O9. Od.4~£ 39875 I5. 
 10d.+£ 29 199. 11 jd. Ans. £ 95648 99. 4^6. 
 
 13. Suppose that A is indebted to B £34 139. 7d., 
 and to C £ 1730, to D £ 9 199. 2d., to £ £ 134 O9. 7d., 
 
flUBT&AC^nOll* 
 
 t 
 
 to F 17f. 2d., and to 6 9(2. What is the amoont of A'a 
 whole debt? Ana. £1909 lU.Zd. 
 
 14. ,Sappoae that B owea A iS75 17s. ; C owes 15«. 
 Bd,; D owes iB2l 13s. 6|dt; £ owes 9|il.r F owes 
 £ 796 1^. Sd. ; and G owes £ 17 ISU. lOd. What is due 
 to A bj all of them t Ans. £9i2Qa. lOd. 
 
 16; A owes to B for tea £ 13 lOa. ; for cheese £ 17 
 13«. 5d ; for cotton £ 208 17s. ; for Indian chintz £86 
 and 7d. ; for his acceptance of a bill iS 300 ; for factor- 
 age £ 15 17«. SJd. ^ tuso for insurance and other charges 
 £ 30 10s. 4ld* How much is A's whole debt to B ? 
 
 Ans. jS672 8s. 84d. 
 
 16. Acorn factor pays for wheat jS37 15«. Sd.; for 
 rye iS 11 16«. 3d. ; for oats £96 and 7^ ; for barley 
 £5Z 12s* ; also for peas and beans iS 10 ; he has also 
 paid for carriage and other petty charges j^ 3 17t. 5|d. ; 
 and for insurance iSll 3fd. Now, supposing his com- 
 mission on the whole is j£7 3s. 0|d., for how much must 
 he draw upon his employer to dear the account ? 
 
 Ans. jf231 6s. 4^ 
 
 17. A merchanthas in cash ;f 148 17s. 8d. ; wine to 
 the value of ;f718 lis. 8d. ; rumd?398 18«. 5|d. ; brandy 
 ^178 19s. 1 Id. ; gin £918 13s. 1 Id. ; tea j£518 1 Is. lid. ; 
 sugar £316 199. B^d. ; various other goods £317 19s. 
 8d. What is the worth of his stock ? 
 
 Ans. £3616 12«. lid. 
 
 18. A bankrupt owed to one of his creditors £784 18s. 
 lid.; to anottier £315 17ir. 8d. ; to another £88 Os. 
 ll|d. ; to another £778 15«. 8d. ; xo another £785 
 18«. ll^d.; to another £13 8«. 6|d.;'to another £67 
 18*.; to another £318; to another £164 11 d. Re- 
 quired his whole debt ? Ans. £3296 18«. 8^^. 
 
 Mi 
 
 Q. What is subtraotioni 
 
 A. Subtraction tesvdies to take a less number from » 
 greater* and shows the remaindert or difference. 
 
hi 
 
 i!^ r 
 
 M * 
 
 111 • 
 
 1. lip. 
 
 B BUBTKACnOll. 
 
 Q. RapettjTOQr 
 
 Sabtraetlon Table* 
 
 1 
 
 2 
 
 3 
 
 4 
 5 
 6 
 7 
 8 
 
 from 
 t» 
 *t 
 
 It 
 
 ''■/"■■ 
 
 n 
 
 II 
 11 
 
 T 
 1 
 
 1 
 
 2 
 3 
 
 2 
 
 II 
 3 
 
 4 
 
 "5 
 
 1 
 
 4 
 5 
 
 1 
 
 6 
 7 
 
 6 
 7 
 
 8 
 
 -6 
 
 8 
 9 
 
 i 
 
 ■5 
 
 1 
 
 9 
 
 T 
 
 ll 
 
 9 
 
 10 
 
 10 
 
 11 
 
 3 
 
 4 
 
 5 
 
 6 
 
 11 
 
 12 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 5 
 
 6 
 
 7 
 
 8 
 
 P 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 7 
 
 8 
 9 
 
 8 
 
 9 
 
 10 
 
 9 
 10 
 11 
 
 10 
 11 
 
 11 
 12 
 
 12 
 13 
 
 13 
 
 14 
 
 14 
 16 
 16 
 
 16 
 16 
 17 
 
 16 
 17 
 18 
 
 9 
 
 12 
 
 18 
 
 14 
 
 15 
 
 Rule* — Set the less number under the greater, ob- 
 serving to write pounds under pounds, shillings under 
 shillings, pence under pence, and farthings under far- 
 things, as in addition ; then begin at the right hand, or 
 the Farthings, and subtract each number of the under line 
 from that of the like name in the upper : but if it be too 
 great, subtract it from the value of one of the next higher 
 f^Kaev add the remainder to the upper number, and write 
 « tlM^in|«p>below ; ap.d in this case cariy one to the under 
 figl^ ^ the next name. 
 
 £xamples« 
 
 10 90 la 4 
 
 1. 
 
 Ans. 
 
 £ 8. d. 
 
 From 438 15 7^ 
 
 Take 278 17 9) 
 
 ^169 17 9| 
 
SUBTRACTION. 
 
 Fartlltllp^.— IV t< 2 farthingf from 1 farthing I 
 cannot, 2 farthings from 4 farthings and 2 remain — 2 and 
 1 are 3 farthings, set do?m }, and carry 1 to the pence. 
 
 Pence* — 1 carried and 9 are 10, take 10 from 7, 1 
 cannot, 10 from 12 and 2 remain— 2 and 7 are 9 ; set 
 down 9, and carry 1 to the shillings. 
 
 Shillings.— 1 carried and 17 are 18 ; take 18 from 
 15 I cannot ; 18 from 20 and 2 remain — 2 and 15 are 
 17 ; set down 17 and carry 1 to the pounds. 
 
 Pounds* — 1 carried to 8 are 9 ; take 9 from 8 I 
 cannot, 9 from 10 and 1 remains — 1 and 8 are 9 ; set 
 down 9 and carry 1 to the next column ; 1 carried and 7 
 are 8 ; take 8 from 3 I cannot ; 8 from 10 and 2 re- 
 main — 2 and 3 are 5 ; set down 5, and carry 1 to the 
 next column ; 1 carried and 2 are 3— take 3 from 4, and 
 1 remains ; set down 1. 
 
 Remainder in words, one hundred and fifty-nine pounds* 
 seventeen shillings and nine-pence three farthings. 
 
 2. From ^547 13 10 3. From iS7864 17 4| 
 Take 326 10 9 Take 5412 11 l| 
 
 4. „ JS 21384 2 7i 
 . „ 10120 1 2j 
 
 5. „ iB 721384 3 7^ 
 „ 120123 4} 
 
 6. 
 
 
 £53907 11 54 
 21302 id 10) 
 
 7. „ JB 38597 12 IJ 
 „ 13270 10 8| 
 
 6. „ £32975 16 4) 9. „ £57384 13 7 
 12264 17 9| „ 27172 18 10| 
 
 )» 
 
 10. „ £75432 3 8| 11. ,, 
 , „ 14129 1 74 
 
 ;fc'37921 10 2| 
 12737 8 li 
 
1 
 
 10 
 
 SUBTRACTION* 
 
 12. Froin;e37205 13 9\ 
 Take 17921 17 9 
 
 13. From ;675082 4} 
 Take 17392 16 6} 
 
 14. 
 
 
 ' 
 
 15. 
 
 •« 
 >» 
 
 
 ^£12764 19 7 
 139 11 10 
 
 £9999 
 0} 
 
 
 . • 
 
 ■ s 
 
 16. What is the difference between £73 0«. 6ld, and 
 £19 13s. lOd. Ans. £53 6«. l^d. 
 
 17. A lends to B £100. How much is B in his debt, 
 after A has received £73 12^. A^d, 1 Ans. £26 7«. l^d, 
 
 18. Subtract £17 2«. 6d. from iS500, and tell me the 
 remainder ? Ans. £482 17«. 6d. 
 
 19. If £482 179. 6d. be taken from £500, what will 
 be the remainder? Ans. £17 2«. 6d. 
 
 20. If I owe my friend £ 700, and I pay him i& 50 2«. 
 9|d. on account, what will remain due ? 
 
 Ans. J&649 17». ^d. 
 
 21. What is the difference between £99 19«. ll|({. 
 and £100? Ans. 4. 
 
 22. Take one farthing from £100. 
 ^ Ans. £99 19«. il^d. 
 
 23. A merchant has in cash £474 89. 9d. ; goods, 
 value £3443 15^. ; a house worth £713 II9. ; a ship 
 £574; another £315; debts due to him £957 I89. 
 Hid. Now he owes to A £115 7a. 8d. ; to B £327 
 18s. 4|(i. ; to C £74 139. 4d. I demand his net stock? 
 ^ Ans. iS 5960 149. 3|^. 
 
 24. A borrowed from B, at sundry times, the following 
 sums, viz. £781, £63 159., £52 IO9., £565 ; and has 
 paid ab follows, at differert times in cash, £330 IO9., 
 £54 13». 4d., £67 IO9. ; in goods £54 I89. 6d., £73 
 159. Sd. ; by a draft on John Steele, £63. What is A 
 still due? Ans. £817 179. 6d. 
 
 25. Suppose that my rent for half a year is £10 129. ; 
 and that I have laid out, for the land tax, 149. 6cl., and for 
 several repairs £ 1 39. 3;|d., what have I to pay of my 
 half year's rent.' Ans. £8 149. 2jd[. 
 
 o| 
 1< 
 
 ■' '<" 
 

 i 
 
 ^d. and 
 6«. 7|d. 
 bis debt, 
 7a.7ld. 
 I roe the 
 17*. 6d. 
 ^at will 
 ' 28. 6d, 
 ^50 28. 
 
 fa, 2id. 
 . ll^rf. 
 ina, j. 
 
 . Hid. 
 
 goods, 
 
 a ship 
 
 7 I8s. 
 
 £327 
 
 stock? 
 ^ 3|rf. 
 owing 
 id has 
 ) 10*., . 
 , £73 ^ 
 t is A 
 *. 6d. 
 
 12*. ; 
 
 id for 
 
 »f my 
 
 2ji 
 
 Q. What is Multiplication 
 A. Multiplication teaches 
 of two Numbers given, as ofte 
 less; and compendiously perfori 
 additions. 
 
 Q. Repeat your 
 
 eater 
 
 in the 
 
 of many 
 
 Mnltiplieation Table. 
 
 14 
 
 16 
 
 as 
 
 IS 34 
 
 34 
 
 34 
 
 27 
 
 33 
 
 36 
 
 IS 
 
 3128 
 
 33 
 
 44 
 
 48 
 
 35 
 
 55 
 
 60 
 
 35 
 
 43 
 
 42 
 
 40 48 
 
 54 
 
 73 
 
 16 18 
 34 37 
 33 36 
 
 40 45 
 
 48 54 
 
 49 
 
 56 
 
 6677 
 
 84 
 
 8 9 10 
 
 56. 63 
 
 64 
 
 79 
 
 73 81 9U 
 so! 90100 
 
 88' 99 
 
 20 
 30 
 40 
 
 50 
 
 60 
 
 70 
 
 80 
 
 96108 
 
 110 
 
 120 
 
 11 
 
 13 
 
 93 34 
 
 33 
 44 
 
 55 
 
 66 
 
 77 
 
 88 
 
 99 
 110 
 
 121 
 
 133 
 
 36 
 
 48 
 
 13 
 
 60 
 
 73 
 
 84 
 
 96 
 
 i08 
 120 
 
 133 
 
 144 
 
 96 
 39 
 52 
 
 65 
 
 78 
 
 91 
 
 104 
 
 117 
 
 130 
 
 143 
 156 
 
 14 
 
 38 
 42 
 56 
 
 70 
 
 84 
 
 112 
 
 126 
 140 
 
 154 
 168 
 
 15 
 
 30 
 
 45 
 60 
 75 
 
 90 
 
 105 
 
 120 
 
 135 
 150 
 165 
 
 180 
 
 16 
 
 32 
 
 48 
 
 80 
 
 06 
 
 112 
 
 144 
 160 
 176 
 192 
 
 17 
 
 34 
 
 51 
 68 
 
 85 
 
 102 
 
 119 
 
 136 
 
 18 
 36 
 54 
 73 
 00 
 
 108 
 
 136 
 
 144 
 
 153163 
 
 170|180 
 1671198 
 204216 
 
 10 
 38 
 57 
 11 
 95 
 
 114 
 
 133 
 
 152 
 
 171 
 
 190 
 
 ■b 
 
 20 
 40 
 60 
 80 
 
 100 
 120 
 
 140 
 
 160 
 
 180 
 •200 
 
 200830 
 338340 
 
 Rule 1. — ^When the multiplier is not greater than 12, 
 write it under the pence of the multiplicand, and in multi- 
 plying, put down the overplus of farthings, pence, and 
 shillingSff and carry as in addition. 
 
 Examples. *' 
 
 £ t. d. 
 1. MulUply 14 16 H MuHipKcand 
 hf 7 Multiplier 
 
 ;ei03 16 2j P»>duct 
 
 fi 
 
 ■■^»JM^*,^.^ -«^^t» ,.^j^ 
 
 
 ik. 
 
 :^f 
 
 ■*«•■* 
 
 ■*-,. 
 
12 
 
 MULTIPLICATION. 
 
 »? : 
 
 - *» 
 
 Farthings. — 7 times l are7— 7 farthings are Ijcf.; 
 set down |, and carry 1 to the pence. 
 
 Pence*— 7 times 7 are 49, and 1 carried are 50 — 
 60d. are 4f. 2d.; set down 2, and carry 4 to the 
 shillings. 
 
 ShlUingrs*—''^ times 16 are 112, and 4 are 116 — 
 
 116a. are £5 169.; set down 16 and carry 5 to the 
 pounds. 
 
 PonndS. — 7 times 4 are 28, and 5 carried are 33 ; 
 set down 3, and carry 3. — 7 times 1 are 7, and 3 carried 
 are 1.Q ; set down 10. Product in words, one hundred 
 and three pounds, sixteen shillings, and two-pence three 
 farthings. 
 
 £ 8. d. £ 8, d, 
 
 2. Multiply 124321 2 4| 3. MoUipiy 23434 5 5^ 
 by 2 by 2 
 
 4. 
 
 n 
 
 234204 4 24 5. 
 3 
 
 T 
 
 
 135246 5 41 
 3 
 
 6. 
 
 
 432510 5 3} 7. 
 4 
 
 t* 
 
 274321 6 2| 
 4 
 
 8. „ 34523 12 6| 
 
 5 
 
 f* 
 
 9. 
 
 I* 
 
 273534 13 3| 
 5 
 
 10. „ 417383 11 3^ 11. „ 543210 14 4; 
 
 6 ' .. 6 
 
 »» 
 
 : • 
 
 12. „ 350214 15 4^ 13. 
 
 7 
 
 ft 
 
 „ 215438 16 2i 
 7 
 
 
MULTIPLICATION. 
 
 18 
 
 £ 9. d, £ i. d 
 
 14. Mdtipiy 521403 6 7} 15. MiUUpiy 488025 7 10) 
 hj £ by 8 
 
 
 5 
 
 41 
 3 
 
 
 6 
 
 2| 
 4 
 
 
 3 
 
 3i 
 5 
 
 
 4 
 
 4J 
 6 
 
 
 6 
 
 I 
 
 16. „ 378210 10| 17. „ 321457 17 41 
 
 9 H 9 
 
 n 
 
 18. „ 527032 7 3j 19. „ 382721 14 3| 
 
 10 „ 10 
 
 »» 
 
 rt 
 
 20. „ 387204 15 2J 21. 
 
 '■9 
 
 22. „ 521432 13 4| 23. 
 !♦ 12 
 
 „ 432579 10 4 
 11 
 
 „ 732173 4 10) 
 It la 
 
 To multiply by any number greater than 12, observe 
 the following 
 
 Rule* — Multiply the top line by 10, and that product 
 again by the same number, until you have as many lines 
 as there are figures in the multiplier ; then multiply the 
 1st line by the last figure, the second line by tne 2nd 
 figure, and so on ; add these products together, and the 
 sum will be the product of the number given. 
 
 4 
 
 m\ 
 
 .-.■i 
 
 
: I 
 
 i-ii 
 
 14 
 
 ■fh ,t 
 
 ^ 
 
 MULTIPLICATION. 
 
 Examples. 
 
 r^ « .*. 
 
 i 
 
 24. What 18 the price of 345 yards of cloth, at £2 12«. 
 7}d. per yard? 
 
 lit line £2 12 7^X5 
 
 10 
 
 2nd line 
 
 drd line 
 
 26 6 3 x4 
 10 
 
 "B^M^lM--'^-* 4 
 
 r « k' 
 
 H*: .' 
 
 263 2 6 x3 
 3 
 
 it, • 
 
 789 7 6 price of 300 yaMs. 
 "105 5 price of 40 
 13 3 1} price of 5 
 
 »» 
 
 ^,\ ' Ans. 
 
 £907 15 7i price of 345 yards. 
 
 i*< 
 
 ■ li 
 
 For 13, multiply by 10, and add 3 times the top line. 
 14, multiply by 10, and add 4 time&' the top line, &c. 
 24, multiply by 10 and by 2, and add 4 times the top 
 
 line. 
 35, multiply by 10 and by 3, and 5 times the top line. 
 46, multiply by 10 and by 4, and 6 times the top line. 
 127, by 10 and by 10, twice the second line and 7 
 
 times the top line. 
 394, by 10 and by 10, 3 times the 3rd line, 9 times 
 ■r:-^ *--- the 2nd, and 4 times the top line. 
 
 K. B."- The pupil should be exercised for a few minutes in the 
 plan abore, before he enters on the following questions :— 
 
 What is the price of 
 
 25. 13 ib of sugar, at 1«. 3(2. per lb? Ans. 16*. 3d. 
 
 26. 14 moidores, at £1 7a, each? Ans. £18 18«. 
 
 27. 15 pistoles, at 17». ed. each? Ans. £13 2«. 6d. 
 
 28. 16 cwt of cheese, at £1 18«. Sd. per cwt. ? 
 
 Ans. £30 18«. ed. 
 
 
MULTIPLICATION. 
 
 15 
 
 79, 18 cwt of tobacco, at £5 llf. 4d. percwtT 
 
 Ana. £100 4f. 
 
 30. 20 cwt. of hops, at £4 7t. 2d, per cwt ? 
 
 Ana. £87 8f. 4d., 
 
 31. 21 cwt. of hemp, at JSl 12«. per cwt.? 
 
 Ana. ^33 12t. 
 82. 22 toua of hay, at £1 2«. per cwt? 
 
 Ans. ;f24 4«. 
 
 33. 25 yda. of broad cloth, at 9«. 2d. per yard ? 
 
 Ana. iSll 9a. 2d, 
 
 34. 28 yda. of auperfine do. at 19«. 4d, per yard? 
 
 Ana. £27U,4d. 
 
 35. 32 yda. aerge, at 3«. 7d. per yard ? 
 
 Ana. £5 14«. 8(2. 
 
 36. '48 acrea of land, at £2 3a, per acre? 
 
 Ana. £103 4«. 
 
 37. 66 gallona of rum, at 8a. lOd. per gal. ? 
 
 Ana. £29 3«. 
 
 38. 84 qra. of wheat, at ^1 12«. 8cl. per qr. ? 
 
 Ana. £137 48. 
 
 39. 106 qra. of barley, at 149. 7^(2. per qr. ? 
 
 Ana. £77 8a.0id. 
 
 40. 127 cwt. of hopa, at £3 Oa. 2d. per cwt. ? 
 
 Ana. ^382 la. 2d. 
 
 41. 224 ft, of tea, at 79. 3|d. per lb? 
 
 Ana. jf81 8a, 8d. 
 
 42. 336 fb of do. at 59. 2|(i. per ib? 
 
 Ana. jf87 179. 
 
 43. 532 firkina of butter, at ^2 159. 6d. per firkin? 
 
 Ana. ^1476 69. 
 
 44. 941 cwt. of augar, at £7 Oa. 4d. per cwt. ? 
 
 Ana. ^6602 139. 8d, 
 
 45. 3918 yda. of brown cloth, at 129. 6d. per yard ? 
 
 Ana. ^2448 159. 
 
 46. 6874 aeta of bucklea, at 159. 6d. per aet? 
 
 Ana. ^^5327 79. 
 
 47. 9674 yda. of velvet, at 149. lOd. per yard ? 
 
 Ana. £7174 179. Sd. 
 
 48. 10,000 yds. of ahalloon, at 1 Hd. per yard ? 
 
 Ana. £479 39.4(1. 
 
16 
 
 MULTIFUOATIOlf. 
 
 Rnle 3* — To mulUpI/ a whole number by ft number 
 eonsi^ og of two or more figures. Place the multiplier 
 undo the multiplicand, then multiply by each figure se- 
 parately, observing to put the first ngure of every product 
 under its multiplier. Add these products together, and the 
 sum will be the total product required. 
 
 liXamples* 
 
 49. Multiply 472035 by 20034? Ans. 9456749190. 
 
 Multiply 472035 Multiplicand 
 
 by 20034 Multiplier % 
 
 1888140 
 1416105 
 944070 
 
 .04; 
 
 Ans. 9456749190 Product. 
 
 Ii. 
 
 ir 
 
 50. Multiply 273580961 by 23? Ans. 6292362103. 
 
 51. Multiply 402097316 by 195? Ans. 78408976620. 
 
 52. MulUply 82164973 by 3027? 
 
 Ans. 248713373271. 
 
 V 53. Multiply 16358724 by 704006 ? 
 
 Ans. 11516639848344. 
 
 54. How many letters are there in a page of a book 
 which contains 45 lines, each line 59 letters ? 
 
 Ans. 2655 letters. 
 
 55. How many grains of wheat will fill 987 bushels, 
 when 1 bushel contains 675000 ? 
 
 Ans. 666225000 grains. 
 
 56. How many strokes does the hammer of a clock 
 strike in a year of 365 days, at 156 strokes in a day? 
 
 V Ans. 56940 strokes. 
 
 57. How many feet will reach from Quebec to Mon- 
 treal, if the distance be 180 miles, and 5280 feet in a 
 »inile? Ans. 950400 feet. 
 
DIVISION. 
 
 17 
 
 Bivisioir. 
 
 Q. What is Division ? 
 
 A. Division is the method of finding how often one 
 number is contained in another. The first number is 
 called the Divisor, the second the Dividend, and the re- 
 sult the Quotient. 
 
 Q. Repeat your ' , 
 
 DiTision Table. 
 
 2 into 
 
 • 
 
 2 
 "3 
 
 1 
 i 
 
 ; 
 
 6 
 
 8 
 
 1 
 
 n 
 
 6 
 
 9 
 
 12 
 
 8 
 12 
 16 
 20 
 24 
 ^ 
 32 
 36 
 40 
 44 
 
 t 
 s 
 
 10 
 10 
 
 15 
 
 20 
 
 25 
 
 30 
 
 35 
 
 40 
 
 45 
 
 50 
 
 55 
 
 60 
 
 i 
 3 
 
 <e 
 
 12 
 
 __ 
 
 18 
 24 
 30 
 36 
 42 
 48 
 54 
 60 
 66 
 72 
 
 '5 
 t- 
 
 14 
 21 
 
 28 
 35 
 42 
 49 
 56 
 63 
 70 
 77 
 84 
 
 ■ 
 
 16 
 24 
 
 40 
 48 
 56 
 64 
 
 Ti 
 80 
 88 
 96 
 
 i 
 s 
 
 •a 
 o> 
 
 18 
 
 27 
 
 36 
 
 45 
 
 "54 
 
 63 
 
 ~72 
 
 ~81 
 
 "90 
 
 "99 
 
 108 
 
 i 
 
 20 
 
 lo 
 
 40 
 50 
 60 
 
 "to 
 
 80 
 
 90 
 
 100 
 
 no 
 120 
 
 1 
 
 ■a 
 
 wm 
 
 32 
 
 I3 
 
 44 
 
 "55 
 
 8 
 S 
 a 
 ©» 
 
 24 
 
 36 
 
 "48 
 60 
 
 PS 
 
 26 
 39 
 
 65 
 
 i 
 g 
 
 28 
 
 "42 
 
 56 
 
 "to 
 
 'S 
 >n 
 
 30 
 45 
 60 
 75 
 
 8 
 
 "48 
 64 
 
 "so 
 
 1 
 
 a 
 
 34 
 51 
 
 I5 
 
 i 
 
 a 
 
 CD 
 
 36 
 54 
 
 "72 
 90 
 
 38 
 
 "57 
 
 1 
 
 40 
 
 3 .. 
 
 4 » 
 
 4 
 
 76 
 
 M 
 
 5 „ 
 
 5 
 
 10 
 12 
 14 
 16 
 18 
 20 
 
 If 
 
 IB 
 
 •21 
 '24 
 27 
 30 
 
 95 
 
 100 
 
 6 „ 
 
 6 
 
 66 
 
 77 
 
 88 
 
 99 
 
 110 
 
 121 
 
 132 
 
 72 
 84 
 96 
 108 
 120 
 132 
 144 
 
 78 
 91 
 104 
 117 
 130 
 143 
 156 
 
 84 
 "98 
 112 
 126 
 140 
 154 
 168 
 
 90 
 105 
 120 
 135 
 
 96 
 112 
 128 
 144 
 
 102 
 
 108 
 
 114 
 
 120 
 
 7 ., 
 
 7 
 
 119 
 136 
 
 126 
 144 
 
 133 
 
 140 
 160 
 
 8 „ 
 
 8 
 
 9 „ 
 
 9 
 
 153 
 
 162 
 
 171 
 
 180 
 
 10 „ 
 
 10 
 
 150 
 165 
 
 18'/ 
 
 160 
 176 
 192 
 
 170 
 187 
 204 
 
 180 
 
 190 
 
 20C 
 
 11 ,. 
 
 11 
 
 22 
 
 
 
 ■24 
 
 33 
 36 
 
 198 
 216 
 
 209 
 
 220 
 
 «2 „ 
 
 12 
 
 228 
 
 240 
 
 Rule !• — ^When tho divisor is not greater than 12, 
 place the divisor on the left hand of the dividend, with a 
 curve line between them ; then find how often the divisor 
 is contained in the dividend, and place the numbers un- 
 der the figures divided ; observing to reduce the remain- 
 der in each name, if any, into the next inferior denomi- 
 nation, adding the given number of that name, and so con- 
 tinue to divide in the same manner to the lowest name 
 placing the last remainder, if any, on the right. 
 
 '*■' -T^.y: 
 
 *2 
 
"■J : 
 
 18 
 
 PIVISIOlf. 
 
 ) ! 
 
 i 
 
 Bxamplet* 
 
 1. Difide £6207 3«. SJd by 6. 
 
 £ «. d. 
 
 6) 6207 8 8^ 
 
 Ana. 
 
 £1241 8 8]— 2 over. 
 
 Pounds* — 5 into 6, once and 1 over — set down I, 
 and carry 10—10 and 2 are 12, 5 into 12, twice and 2 
 over— -set down 2, and carry 20 — 20 and are 20, 6 into 
 20, 4 times — set down 4 — 6 into 7, once and 2 over — set 
 down 1, and carry 40 to the shillings. 
 
 Shillings*— 40 carried and 3 are 43, 5 into 43, 
 8 times and 3 over — set down 8, and carry 36 to the 
 pence. 
 
 Pence*— 36 carried and 8 are 44, 5 into 44, 8 times 
 and 4 over — set down 8, and carry 16 to the farthings. 
 
 Farthinfl^S* — 16 carried and 1 are 17, 5 into 17, 
 3 times and 2 over— set dowa |, and 2 over on the 
 right. 
 
 £ ». d. £ ». d. 
 
 9* 2)2468 10 4 8. 2)26845 4 10 
 
 
 4. 
 
 3)36390 12 
 
 9 
 
 
 6. 
 
 4)48408 16 
 
 8 
 
 
 8. 
 
 5)56126 6 
 
 4i 
 
 
 10. 
 
 tf^-iMSg 6 
 
 3 
 
 
 
 ^^^ M* 
 
 
 5. 
 
 3)43687 2 3 
 
 
 7. 
 
 4)57385 b 1 
 
 
 9. 
 
 5)62716 7 3i 
 
 
 11. 
 
 6)84037 7 4i 
 
 
12. 
 
 DIVISION. 
 
 £ 9. d. £ i. d- 
 
 7)834576 2 8} It. 7)321407 4 6] 
 
 14. 8)123729 7 4 15. 8)78600« 7 8} 
 
 16. 9)387642 6 7i 17. 9)3072i ? t '} 
 
 18. 10).>27343 12 lOJ 19. 10)321785 5 8| 
 
 20. 11)387503 16 8J 21. 11)87927 9 5J 
 
 22. 12)32040 4} 23. 12)87980 lo;. 
 
 Rule 2* — To divide by any number greater than 
 12. First ; draw a curve line on each side of the dividend, 
 and put the divisor on the left hand side ; make a small 
 table, by multiplying the divisor by the 9 digits, 1,2, 3, 
 &c. respectively placing the products with their multi- 
 pliers in horizontal rows under the divisor. 2d. If the 
 first figure of the dividend be greater than the first 
 figures of the divisor, count off as many figures from the 
 led hand of the dividend as there are figures in the 
 divisor; but if the first figures be less^ count 1 figure 
 more from the dividend for the first member. Look in the 
 tible for that product which is next less than the first 
 member, and place it under the said member, and the 
 figure which stands on the same line with the product, 
 must be placed on the right hand of the dividend for the 
 1st quotitnt figure. Subtract the said product from the 
 first member of the dividend, and bring down the next 
 figure of the dividend to the remainder for a second mem- 
 ber; [N'oceed with this member the same as before, and 
 so contmioe till all the figures of the pounds are brou^t 
 down. Multiply (Im remainder from the pounds, if any. 
 
20 
 
 DIVISION. 
 
 by 20, adding in the shillings of the dividend, and divide 
 as before. Multiply the remainder from the shillings, if 
 any, by 12, adding in the pence of the dividend, and divide 
 again. Multiply the remainder from the pence, if any, by 
 4, adding in the farthings, and when divided once more 
 the operation will be finished. 
 
 Examples. 
 
 24. Divide ,^375683 17». 3irf. by 234. 
 
 DIVISOR. DIVIDEND. (QUOTIENT. 
 
 £ 8, d, £ 8. d. 
 
 1 . . 234) 375683 17 3J (1605 9 8|-32 rem. 
 234»»» 
 
 1416 
 1404 
 
 " wl^ 
 
 1 . 
 
 . 234 
 
 2 . 
 
 . 468 
 
 3 . 
 
 . 702 
 
 4 . 
 
 . 936 
 
 6 . 
 
 '. 1170 
 
 6 . 
 
 . 1404 
 
 7 . 
 
 . 1638 
 
 8 . 
 
 . 1872 
 
 1 
 9 . 
 
 .2106 
 
 1283 
 1170 
 
 113 remainder from the pounds. 
 • 20 ■ • 
 
 234) 2277 (9*. 
 2106 
 
 171 remainder from the shillings. 
 12 ' 
 
 234) 2055 {Sd, 
 1872 
 
 ;<*■ 
 
 183 remainder from the pence. 
 4 
 
 234) 734 (I 
 702 
 
 V - 
 
 f, 
 
 32 remainder. 
 
 Ans. JCieOS 0«. 8}d.=32 remain. 
 
DIVISION^ 
 
 21 
 
 25. Divide £14693 4f. e\d. by 13 ? 
 
 Ans. £1130 4*. lli(/.-TV 
 ' 26. Divide £17934 10#. TJd. by 14? 
 
 Ans. £1281 9d.~t^* 
 27. Divide £37846 17*. lOfd. by 16 ? 
 
 Ans. £2365 8*. 7}(f.-||. 
 2S. Divide 5 7384 19*. l^d, by 23? 
 
 Ans. £2494 19*. ll}d.-,V 
 
 29. Divide £138457 14*. 2Jd. by 67 ? 
 
 Ans. £2429 1*. 7}(f.--if 
 
 30. Divide £137586 13*. 5^^. by 124 ? 
 
 Ans. £1109 11*. 4}-y',V 
 * 31. Divide £321204 19*. lljd. by 674 ? 
 
 Ans. £476 11*. 3irf.— 14|. 
 
 32. Divide £1875486 13*. 5Jrf. by 5374? 
 
 Ans. £348 19*. 10(i.~|f^|. 
 
 33. Divide £49 14*. 6cl. equally between 39 men? 
 
 Ans. £1 5*. 6cf. 
 
 34. If 27 cwt. of sugar cost £47 18*. 9(^., what cost 
 1 cwt. ? Ans. £1 15*. 3|(^.— 15 over. 
 
 35. If 72 yds. of cloth cost £85 5*. 6d., what cost 
 lyard? Ans. £l3*.8Jd. 
 
 36. A prize of £7257 3*. 6d. is to be equally divided 
 amongst 500 sailors. What is eacQ man's share ? 
 
 Ans. £14 10*. 3|(|. 
 
 37. If a gentleman's income be £500 a year, what is 
 he worm each day, counting 365 days in a year ? 
 
 Ans, £1 7*. 4|d. 
 
 38. If a farm of 57 acres is let at £55 4*. 4|ci., what is 
 the rent per acre? Ans. 19*. 4}</. 
 
 39. If 6 men's wages for a year be £577 11*., what 
 does each man earn per day ? Ans. 4*. 6d. 
 
 ■r^-<. -, : 
 
 
 ii: t- 
 
 fj •!% 
 
 Wis 
 
 'iifiV 
 
 
 ' '4' 
 
22 
 
 SHOP ACCOUNTS. 
 
 ssov Aoooims. . 
 
 Q. How are Shop Accounts calculated? 
 
 A. Shop accounts are generally calculated by Multi- 
 plication or Division ; but when any doubts of correct- 
 ness exist* accountants use both methods, in order to 
 prove their work. 
 
 Q. What is meant by aliquot parts t 
 
 A. One number is said to be an aliqu ot or even part of 
 another, when it divides it without a remainder : thus, 3 is 
 an aliquot part of 12, because 3 divides 12 without a re- 
 mainder; the following is a 
 
 Money Table of Aliquot Parts. 
 
 
 'O 
 
 00* 
 
 • 
 
 
 • 
 1^ 
 
 
 ¥^ 
 
 w^ 
 
 ^ 
 
 
 •^ 
 
 
 PM 
 
 0« 
 
 h 
 
 
 SS 
 
 
 o 
 
 o 
 
 O 
 
 
 o 
 
 i(^. IS 
 
 i 
 
 OR, A J 
 
 OR, ftJir 
 
 l9. 
 
 IS Vt 
 
 1 » 
 
 I 
 
 ♦♦ ^v 
 
 » ^h 
 
 1«. 3d. 
 
 „tV 
 
 1 M 
 
 ft 
 
 i» TI 
 
 n ^i«r 
 
 1 8 
 
 ,.tV 
 
 u •* 
 
 ?» 
 
 1 
 
 »» 7 
 
 n 16 ff 
 
 2 
 
 ,»TT 
 
 2 „ 
 
 »» 
 
 " i 
 
 M ViT 
 
 2 6 
 
 I 
 
 »» T 
 
 3 „ 
 
 tt 
 
 „ i 
 
 » tV 
 
 3 4 
 
 "t 
 
 4 „ 
 
 »» 
 
 ::l 
 
 »» tV 
 
 4 
 
 »» T 
 
 6 „ 
 
 »» 
 
 »f tV 
 
 5 
 
 »> '' 
 
 8 „ 
 
 »» 
 
 »» »♦ 
 
 I 
 
 M 3T 
 
 6 8 
 
 »» 
 
 |io „ 
 
 t« 
 
 M »» 
 
 
 10 
 
 Rule 1 • — If the given price or rate be an aliquot 
 part of a penny, shilling, or pound, divide the quantity by 
 the aliquot part, which gives the answer in pence, shil- 
 lings, or pounds respectively : if the answer be found in 
 shillings, divide by 20, to bring it to pounds ; but if the 
 answer be in pence, divide by 12, and then by 20. 
 
SHOP ACCOUNTS. 
 
 2S 
 
 K. B.'It ii expected that the pupil will work each of the fol- 
 lowing questions by multiplication and division, as in the folloiiin§ 
 
 Examples. 
 
 1. What cost 100 ib of sugar, at 4d, per lb ? 
 
 BT DIVISION. 
 8, 
 
 4<i.i8|=:100ibat4d. 
 
 BY MULTIPLICATION. 
 
 £ a. d. 
 
 % 4 
 
 I 
 
 3 4 
 10 
 
 Ans. 
 
 £1 13 4 
 
 : . ii 
 
 -.,,-*.:. 
 
 2. 16 
 
 3. 26 
 
 4. 37 
 6. 49 
 
 6. 67 
 
 7. 68 
 
 8. 74 
 
 9. 89 
 
 10. 90 
 
 11. 100 
 
 12. 24 
 
 13. 36 
 
 14. 48 
 
 15. 60 
 
 16. 72 
 
 17. 80 
 
 18. 84 
 
 19. 90 
 
 20. 100 
 
 
 
 <7. 
 
 yds. 
 
 at 
 
 SI 
 
 »» 
 
 
 Of 
 
 »» 
 
 
 1 
 
 i« 
 
 
 H 
 
 f» 
 
 
 2 
 
 «» 
 
 
 3 
 
 »» 
 
 
 4 
 
 »f 
 
 
 6 
 
 )* 
 
 
 8 
 
 f» 
 
 1 
 
 
 
 »« 
 
 1 
 
 
 
 i» 
 
 1 
 
 3 
 
 »» 
 
 2 
 
 
 
 »i 
 
 2 
 
 6 
 
 *t 
 
 3 
 
 4 
 
 »» 
 
 4 
 
 
 
 «t 
 
 5 
 
 
 
 ,,6 8 
 „ 10 
 
 iCl 
 
 20)0 33 4 
 Ans. £1 13 4 
 
 a 
 
 
 £ 
 
 a. 
 
 d 
 
 Ans. 
 
 
 
 
 
 4 
 
 „ 
 
 
 
 1 
 
 1 
 
 „ 
 
 
 
 3 
 
 1 
 
 „ 
 
 
 
 6 
 
 li 
 
 „ 
 
 
 
 9 
 
 6 
 
 », 
 
 
 
 17 
 
 
 
 *, 
 
 1 
 
 4 
 
 8 
 
 », 
 
 2 
 
 4 
 
 6 
 
 „ 
 
 3 
 
 
 
 
 
 „ 
 
 4 
 
 3 
 
 4 
 
 „ 
 
 1 
 
 4 
 
 
 
 „ 
 
 2 
 
 5 
 
 
 
 „ 
 
 4 16 
 
 
 
 „ 
 
 7 
 
 10 
 
 
 
 „ 
 
 12 
 
 
 
 
 
 1, 
 
 16 
 
 
 
 
 
 „ 
 
 21 
 
 
 
 
 
 „ 
 
 30 
 
 
 
 
 
 f« 
 
 60 
 
 
 
 
 
 Rule 2« — If the given price be not an aliquot part 
 of a penny, shilling, or pound, take an aliquot part less 
 than the price ; and if the remainder be not an aliquot 
 
 *■! 
 
S4 
 
 SHOP ACCOUNTS. 
 
 part, take a part less tlian it, and so on, till all the parts 
 together be equal to the giTen price ; then add the values 
 of all these parts together, and the sum will be the whole 
 value at the given price. 
 
 Examples. 
 
 1. What cost 95 yds. at 6<. 6d* per yard? 
 
 BY DIVISION. 
 
 95 at 6a. 6d, 
 £ 
 
 BT MULTIPLICATION, 
 
 £0 6 6X5 
 10 
 
 3 6 
 
 
 9 
 
 . , ^9 5 
 1 12 
 
 
 6 
 
 Ans. £30 17 
 
 6 
 
 8, 
 
 5 
 1 
 
 d. 
 
 is 1=23 15 
 
 is 4= 4 15 
 
 6isJ= 2 7 6 
 
 6 6 s £30 17 6 Ans. 
 
 !a 
 
 at Ofd. p^ryard? 
 
 t* 
 If 
 It 
 II 
 If 
 II 
 II 
 II 
 II 
 II 
 II 
 II 
 II 
 II 
 «i 
 II 
 >• 
 
 M 
 
 IP. 
 
 1 .-r 
 
 ■'•'■ l\l 
 
 /•, 
 
 
 -r t&* 
 
 . - 1 
 
 
 >^ £ 8, 
 
 d. 
 
 Ans 
 
 7 
 
 6} 
 
 # 
 
 13 
 
 2} 
 
 II 
 
 1 10 
 
 3 
 
 fH 
 
 4 11 
 
 lOj 
 
 n 
 
 .^ 6 4 
 
 n 
 
 ' m-' 
 
 « 7 12 
 
 ^ 
 
 « 
 
 9 16 
 
 11 
 
 
 31 18 
 
 
 
 r 
 
 60 2 
 
 1 
 
 II 
 
 69 15 
 
 4 
 
 II 
 
 86 
 
 10 
 
 II 
 
 103 1.5 
 
 0} 
 
 II 
 
 123 18 
 
 7j 
 
 II 
 
 213 17 
 
 
 
 II 
 
 308 18 
 
 ^ 
 
 II 
 
 463 15 
 
 3 
 
 f* 
 
 607 11 
 
 8i 
 
 II 
 
 943 16 
 
 Hi 
 
 •9 
 
 1997 18 
 
 4 
 
SHOP ACCOUNTS. 
 
 25 
 
 Rule 3* — When the quantity given consists of 
 several denominationsi as Tons, Hundreds, Quarters, 
 and Pounds ; multiply the price by the first or highest 
 name, and take parts for the lower denominat'ions, as 
 follows . 
 
 Weight Table of Aliquot Part8. 
 
 \ • 
 
 X, 
 
 .13 ■ ^ 
 
 
 
 d9 
 
 
 
 • 
 
 
 • 
 a 
 
 2 
 
 
 
 w^ 
 
 h 
 
 
 h 
 
 
 (*t 
 
 
 
 pit 
 
 o 
 
 O 
 
 
 O 
 
 
 o 
 
 OJib 
 
 IS 
 
 1 s= 
 
 Jh 
 
 = 
 
 tIt 
 
 = 
 
 ll^T 
 
 Oi „ 
 
 1 « 
 -* « 
 4 „ 
 7 „ 
 
 »» 
 »» 
 
 u 
 
 »» 
 ft 
 ft 
 tt 
 
 tV 
 
 1 
 
 j 
 
 
 = 
 
 TTlTt 
 
 1 
 
 8 „ 
 
 tf 
 
 ft 
 
 ft 
 
 = 
 
 Vr 
 
 = 
 
 shf 
 
 14 „ 
 
 »> 
 
 ft 
 
 i 
 
 = 
 
 i 
 
 ~~ 
 
 TiiT 
 
 16 „ 
 
 11 
 
 ft 
 
 
 
 1 
 
 = 
 
 xiiT 
 
 Iqr. 
 
 M 
 
 f) 
 
 tt 
 
 
 i 
 
 = 
 
 1 
 
 2qrs. 
 
 ft 
 
 ft 
 
 ft 
 
 
 2 
 
 = 
 
 I 
 
 Icwt 
 
 » 
 
 tt 
 
 ft 
 
 
 
 
 Tff 
 
 a M 
 
 »» 
 
 t» 
 
 It 
 
 
 
 
 tV 
 
 4„ 
 
 »» 
 
 tf 
 
 ft 
 
 
 
 
 i 
 
 5 „ 
 
 ♦» 
 
 ft 
 
 ft 
 
 
 
 
 I 
 
 10 „ 
 
 »♦ 
 
 ft 
 
 ff 
 
 
 
 
 JL 
 
 JV'iJ ' 
 
 1 .1. 
 
 ^ 
 
 3 
 
 
SHOP ACCOUNTS. 
 
 ' '} 
 
 
 Examples. 
 
 1. At i^3 17*. 6d. per cwt.,what is the value of 25 
 cwt. 2qrs. I41b of tobacco ? 
 
 £ *. d. 
 
 3 17 6 
 
 6 
 
 JB19 7 6 
 5 
 
 t-^^:^^"^' 
 
 — — Cwt. qr. ft). 
 
 9« 17 6 price of 25 
 
 2qrs.=J of lcwt.= 1 18 9 price of 2 
 141b =i of 2qrs. = 9 8^ price of 14 
 
 Ans. £99 5 11^ price of 25 2 14. 
 
 2. What cost 13cwt. Iqr. 7ib of molasses, at £l I2s. 
 4d. per cwt.? Ans. £21 10s. d^d. 
 
 3. What cost IScwt. 2qr. 81b of pearl ashes, at £ 2 5s. 
 6d. per cwt. ? Ans. £ 42 5s, 
 
 4. What cost 21cwt. 3qr. 14lb of starch, at £2 16s. 
 8d. per cwt.? Ans. iSei 19s. 7d. 
 
 5. What cost 32c wt. Iqr. 161b of soap, at £3 5». 
 lid. per cwt.? ^ Aus. i2l06 15s. 2|d. 
 
 6. What cost 43cwt. 2qr. 21ib of madder, at £3 19». 
 4d, per cwt. ? £1 73 6s. 1 0^ d. 
 
 7. What cost 17cwt. Iqr. lift of cheese, at £3 14s. 
 8d. per cwt. ? Ans. £64 15s. 4d. 
 
 8. What cost 85c wt. Iqr. lOlb of butter, at £4 6s. 4d. 
 per cwt.? Ans. i:368 7s. 7jd. 
 
 9. What cost 72cwt. Iqr. 181b of hops, at £4 5s. 8d. 
 per cwt. ? Ans. iS 310 3s. 2d. 
 
 10. What cost 27cwt. 2qrs. 151b of raisins, at ie2 6s. 
 8d. per cwt.? Ans. £64 9s. 7d. 
 
 11. What cost 78cwt. 3qrs. 12ft» of currants, at ^22 
 17*. 9d. per cwt ? Ans. £227 14». 
 
REDUCTION. 
 
 27 
 
 12. What cost 56c wt. Iqr. 17Jb of sugar, at i^2 15f. 
 9d. per cwt. ? Ans. .£157 4*. 4^^. 
 
 13. What cost 97cwt. 151b of tobacco, at ^^3 17*. \0d. 
 per cwt. ? Ans. £378 3d. 
 
 14. What cost 37cwt. 2qrs. 131t» of sugar, at i:4 14*. 
 6d. per cwi.? Ans. .£177 14«. 8jci. 
 
 15. What cost 15cwt. Iqr. lOlb of sugar, at c£3 14*. 
 6d. per cwt. ? Ans. £ 57 2s. 9d. 
 
 16. What cost 172cwt. 3qrs. 121b of madder, at .£4 
 15*. 4d. per cwt. ? Ans. £823 19«. O^d. 
 
 17. What cost 53cwt. I7tb of soap, at £3 1 1*. 6d. per 
 cwt.? Ans. £190 4d. 
 
 18. What cost 45tons 17cwt. 2qrs. of iron, at ^7 
 18«. 4d. per ton? Ans. .£363 3*. 6id. 
 
 nuBvcTzosr. 
 
 Q. What is Reduction ? 
 
 A. Reduction is the changing or reducing monies, 
 weights, and measures, &c. out of one denomination into 
 other numbers of another denomination, but equal to the 
 same in value. 
 
 Q. How are all great names brought into small ? 
 
 A. Multiply by so many of the less as make one of the 
 greater. 
 
 Q. How are all small names brought into great? 
 
 A. Divide by so many of the less as make one of the 
 greater. * 
 
 Money. 
 
 2 Farthings make 1 Halfpenny. 
 
 4 Farthings make 1 Pei\ny. 
 
 ,.^. 12 Pence make 1 Shilling. ^ 
 
 ^^ 20 Shillings make 1 Pound. 
 
 Pounds multiplied by 20, are shillings ; 
 Shillings multiplied by 12, are pence ; 
 Pence multiplied by 4, are farthings ; 
 ^'€ Fence multiplied by 2, are halfpence. 
 
 I i 
 
 •*« 
 
28 
 
 REDUCTION. 
 
 Farthings divided by 2, are halfpence ; 
 Farthings divided by 4, are pence ; 
 Pence divided by 12, are shillings; 
 Shillings divided by 20, are pounds. 
 
 ^Examples* 
 
 -^ 
 
 1. In <£21 109. 6|d, how 
 many shillings, pence, and 
 farthings ? 
 
 £ 8. d, 
 21 10 6^ 
 Multiply by 20 and add in 
 
 the 10a. 
 
 Shillings=430 
 Multiply by 12 and add in 
 
 the 6d. 
 
 Pence=5166 
 Multiply by 4 and add in 
 thejd. 
 
 rartblnci = 20666 
 
 2. In 20666 farthings, 
 how many pence, shillings, 
 and pounds t 
 
 4) 20666 farthings 
 12) 5166} pence 
 20) 430 6| shillings. 
 
 JS21 10 6J 
 
 Proof of the first. 
 
 £ s, d, 
 A. 5166d[.430«.21106}. 
 
 A. 430«. 5166(1. 20666qrs. 
 
 3. In £8, how many shillings ? Ans. 160«. 
 
 4. In 160 shillings, how many pounds? Ans. BQ. 
 
 5. In i^ 12, how noany farthings? Ans. 11520far. 
 
 6. In 11520 farthings, how many pounds ? Ans. iS12. 
 
 7. \n£\l ba, S^d, how many farthings ? 
 
 Ans. 16573. 
 
 8. In 16573 farthings, how many pounds ? 
 
 Ans. £11 bs^ Z\d, 
 
 9. In £36 7». 9d., how many pence ? 
 
 Ans. 8733 pence. 
 
 10. In 8733({., how many pounds ? Ans. jf 36 7«. Ocf. 
 
 11. £^lb 175. lOjd., how many farthings ? ^ 
 
 Ans. 360859. 
 
 12. In 360S59 iarthings, how many pounds ? 
 
 Ans. iS376 17«. 10j<;. 
 
 ¥« 
 
 \ 
 
^w Troy weight. 
 
 29 
 
 Id. In 100 crowns of 5«. eachthow many farthingst 
 
 Am. 24000 far. 
 
 14. In 36 guineas of 21«. each, how many pence ? 
 
 Ana. 9072d. 
 
 15. In 9072d., how many guineas of 2l9. each? 
 
 Ans. 36 guineas. 
 
 •■■-%^M ■ .m'nl 
 
 VaOT WBXOBT. 
 
 24 Grains make 1 Pennyweight. 
 
 20 Pennyweights make 1 Ounce. 
 12 Ounces make 1 Pound. 
 
 Pounds troy multiplied by 12, are ounces. 
 Ounces „ multiplied by 20, are pennyweights. 
 
 Pennyweights multiplied by 24, are grains. 
 
 j 
 
 Grains divided by 24, are pennyweights. 
 Pennyweights divided by 20, are ounces. 
 Ounces divided by 12, are pounds troy. 
 
 ^*v 
 
 Examples. 
 
 1. In lib troy, how many 
 grains ? 
 
 lib. 
 12 
 
 12 ounces. 
 20 
 
 240 pennyweights. 
 24 
 
 960 
 
 480 
 
 Ans. 5760 grains. 
 
 2. In 5760 grains how 
 many pounds troy 1 
 24) 6760 (grains. 
 
 48 
 
 I 240 
 
 96 
 96 
 
 
 
 20) 240 pennyweights. 
 
 12) 12 ounces. 
 Ans. 1 pound troy. 
 
 3* 
 
 <U I. 
 
 II 
 
 f 
 
 ■M 
 
t 
 
 I 
 
 ( 
 
 h 
 
 \ 
 
 l« 
 
 AVOIEDUPQIS WEIGHT. 
 
 do 
 
 9. Id %Xtt§. how inanj grams t Am. 1 1520 grv. 
 
 , 4. Reduce 11520 grains into pounds? Ans. 2ftȤ> 
 
 5. Uow many grains are there in STfts. t 
 
 Ans. 213120 grs. 
 
 6. In 213120 grains, how many lbs. 7 Ans. 37tts. 
 
 7. lo 484% lloz. ITdwts. 23 grs., bow many 
 grains? Ans. 2793561 grs. 
 
 8. Reduce 2793551 grs. into pounds ? 
 
 Ans. 4841b. lloz. ITdwts. 23 grs. 
 
 AVOniDUVOZS WBZOBV. 
 
 16 Drams make 1 
 
 16 Ounces make 1 
 
 14 Pounds make 1 
 
 2 Stone or 28ib make 1 
 4 Qrs. or 1121b make 1 
 20 Hundred wt. make 1 
 
 Ounce. 
 
 Pound. 
 
 Stone. 
 
 Quarter. 
 
 Hundred wt. 
 
 Ton. 
 
 Tons multiplied by 20, are hundreds. 
 Hundreds multiplied by 4, are quarters. 
 Quarters multiplied by 28, are [jounds. 
 Pound multiplied by 16, are ounces. 
 Ounces multiplied by 16, are drams. 
 
 Drams divided by 16, are ounces. 
 Ounces divided by 16, are pounds. 
 Pounds divided by 28, are quarters. 
 Quarters divided by 4, are hundreds. 
 Hundreds divided by 20» are tons» 
 
 I 
 
 I 
 
AVOIRDUPOIS WEIGHT. 
 
 81 
 
 Examplet* 
 
 1. In 1 tODf how manj 
 dnunft 
 
 1 ton. 
 SO 
 
 20 hundreds. 
 4 
 
 80 quarters. 
 38 
 
 ' «40 
 160 
 
 2240 pounds. 
 16 
 
 13440 
 2240 
 
 35840 
 
 le 
 
 215040 
 35840 
 
 Ans. JS573440 drams. 
 
 a. Reduce 573440 drams 
 into tons. 
 
 16) 673440 drams. 
 
 48 
 
 35840 
 
 93 
 80 
 
 134 
 
 128 , 
 
 64 
 64 
 
 16) 35840 ounces. 
 28) 2240 pounds; 
 
 20) 
 Ans. 
 
 80 quarters. 
 
 20 hundreds. 
 1 ton. 
 
 3. In 15 tons how many pounds ? Ans. 33600]bs. 
 
 4. Reduce 3d6001bs. into tons. Ans. 15 tons. 
 
 5. In 27cwt. 2qrs. 12Ib» how many &s. 1 
 
 Ans. 3092ibs. 
 
 6. Reduce 3092ibs. into cwts. 
 
 Ans. 37cwt. 2qrs. 12ib. 
 
 7. In 3 qrs. 14!b» how many ounces ? 
 
 Ans. 1568 ounces. 
 
 1 
 
 m 
 
82 
 
 I't CLOTH MEASURe. 
 
 8. Reduce 1568 ounces into quarters. 
 
 Afiii. Sqrs. 14tbs. 
 
 9. In 35 tons, 17cwt. Iqr. 23ib. 7oz. ISdrs., how 
 many drams ? Ans. 20571005drs. 
 
 10. Reduce 20571005drs. into tons. 
 
 Ans. 25ts. 17cwt. Iqr. 23Ib. 7oz. iSdrs. 
 
 o&OTB miAsraB. 
 
 V 
 
 li. 
 
 2| Inches make 1 Nail. 
 
 4 Nails make 1 Quarter of a yard. 
 
 3 Quarters make 1 Flemish ell. 
 
 4 Quarters make 1 Yard. 
 
 5 Quarters make 1 English ell. J 
 
 6 Quarters make 1 French ell. 
 
 Yards multiplied by 4, are quarters. 
 t., Quarters multiplied by 4, are nails. 
 
 Nails divided by 4, are quarters. 
 Quarters divided by 4, are yards. 
 
 ,..•... .1., 
 
 Exainplesi 
 
 1. In 1 yard, how many 
 
 nails ? 
 
 
 1 yard. 
 4 
 
 4 quarters. 
 4 
 
 .^'^•''m 
 
 •- Ans. 16 nalL 
 
 2. Reduce 16 nails into 
 
 yards ? 
 
 Ans. 
 
 4) 16 nails. 
 4) 4 quarters. 
 1 yard. 
 
 \X i^ .*.f$. *-: < , »i 
 
 •5;V; ,"^^1 .\-^V S (!) 
 
LONG MEASURE. 
 
 3. In 87 yds.f how many imilt ? Ans. 592 naili. 
 
 4. How many yds. are in 592 aails ? Ans. 37 yds. 
 
 5. Reduce 15 yds. 3qrs. 1 n. to nails. ? Ans. 253 nails. 
 0. How many yds. aro there in 253 nails ? 
 
 Ans. 15yds. Sqrs. Inl. 
 
 7. In 73 ells Flemish, how many qrs. ? Ans. 219qrs. 
 
 8. In 73 ells English, how many qrs. ? Ans. 36iSqrs. 
 
 9. In 73 ells French, how many qrs. ? Ans. 438qr8. 
 10. Reduce 352 nails into ells English ? 
 
 Ans. 17 ells, Sqrs. 
 
 
 m 
 
 XiONa 
 
 MSASvaa. 
 
 12 Lines 
 
 make I Inch. 
 
 12 Inches 
 
 make 1 Foot. 
 
 3 Feet 
 
 make 1 Yard. 
 
 5| Yards 
 
 make I Pole or Rod 
 
 40 Poles 
 
 make 1 Furlong. 
 
 8 Furlong 
 
 9 make 1 Mile* 
 
 3 Miles 
 
 make 1 League. 
 
 69^ Miles 
 
 make 1 Degree. 
 
 .'■i' 
 
 I 
 
 m 
 
 Leagues multiplied by 3, are miles— miles multiplied 
 by 8, are furlongs — furlongs multiplied by 40, are poles — 
 poles multiplied by 5J, are yards — yards multiplied by 3, 
 are feet — feet multiplied by 12, are inches. 
 
 Inches divided by 12, are feet — feet divided by 3, are 
 yards — ^half-yards divided by 11, are poles — poles divided 
 by 40, are furlongs — furlongs divided by 8, are miles- 
 miles divided by 3, are leagues. 
 
 :;|f 
 
 '1# 
 
 > i 
 
 •f I 
 
 :<%/" .d^k' 
 
 
 .'tl I 
 
34 
 
 LONG MEASURE. 
 
 
 Examples. 
 
 1. In 1 mile, how many 
 inches ? 
 
 1 
 
 . 8 
 
 8 furlongs. 
 40 
 
 J of=320 poles. 
 
 1600 
 160 
 
 1760 yards. 
 3 
 
 5280 feet. 
 12 
 
 Ans. 63360 inches. 
 
 2. In 63360 inches, how 
 many miles? 
 
 12) 63360 inches. 
 
 3) 
 
 6280 feet. 
 
 5J 
 2 
 
 1760 yards. 
 2 
 
 11) 
 
 3520 
 
 40) 
 
 320 poles. 
 
 ■ 8) 
 
 8 furlongs. 
 
 Ans. 
 
 1 mile. 
 
 3. In 273 miles, how many inches ? 
 
 Ans. 17297280 inches. 
 
 4. Reduce 17297280 inches, how many miles ? 
 
 Ans. 273 miles. 
 
 5. Reduce 5 m. 6 fur. 3 yds. into inches ? 
 
 Ans. 364428 inches. 
 
 6. In 364428 inches, how many miles ? 
 
 Ans. 5m. 6f. 3yds. 
 
 7. Reduce 2m. If. 8pls. 3yrds. 2inch. into inches ? 
 
 Ans. 136334 inches. 
 
 8. In 136334 inc\ i, how many miles ? 
 
 Ans. 2m. If. 8 p. 3yds. 2 inch. 
 
LAND MEASURE. 
 
 i LAND BIBASUllB. 
 
 35 
 
 144 Square inches make 1 Square Foot. 
 
 9 Square feet make 1 Square Yard. 
 
 30^ Square yards make 1 Sq. Pole or Perch. 
 
 40 Poles make 1 Rood. 
 
 4 Roods, or 10 chains make 1 Acre. 
 
 Acres multiplied by 4, are roods — roods multiplied by 
 40, are perches. 
 
 Perches divided by 40, are roods — roods divided by 4, 
 are acres. 
 
 ^ V examples* 
 
 1. In 1 acre, how many 
 perches ? 
 
 1 acre. 
 4 
 
 ;ofe 
 
 4 roods. 
 40 
 
 Ans. 160 perches. 
 
 2. In 160 perches, how 
 many acres? 
 
 40) 160 perches. 
 
 4) 4 roods. 
 
 Ans. 1 acre. 
 
 8. In 15 acres, how many poles or perches ? 
 
 Ans. 2400 poles. 
 
 4. How many acres are there in 2400 poles ? . 
 
 Ana* 15 acres. 
 
 5. Reduce 27&. Ir. 32p. into pole^. 
 
 Ans. 4392 poles 
 
 6. Reduce 4392 poles into acres. Ans. 27a. Ir. 32p 
 
 LZanD XMBASVMI. 
 
 2 Glasses make 1 Gill. . 
 4 Gills make 1 Pint. 
 2 Pints make 1 Quart 
 4 Quarts make 1 Gallon. 
 
 % 
 
 Ki 
 
 'H 
 
 I 
 
 ^ 
 
 I 
 
 '.li |, 
 
 >if 
 
 '4 'i 
 
 n 
 
 it 
 
 At 
 
 
( 
 
 36 LIQUID MEASURE. 
 
 42 Gallons make 1 Tierce. 
 
 63 Gallons make 1 Hogshead. 
 
 126 Gallons make 1 Pipe. ;^. , 
 
 252 Gallons make 1 Tun. 
 
 Tuns multiplied by 4, are hogsheads — tuns multiplied 
 by 2, are pipes or butts — pipes multiplied by 2, are hogs- 
 heads — ^hogsheads multiplied by 63, are gallons — gallons 
 multiplied by 4, are quarts— quarts multiplied by 2, are 
 pints — pints multiplied by 4, are gills. 
 
 Gills divided by 4, are pints — pints divided by 2, are 
 quarts— quarts divided by 4, are gallons — gallons divided 
 by 63, are hogsheads — hogsheads divided by 2, are 
 pipes — hogsheads divided by 4, are tuns. 
 
 XSxamples* 
 
 r 
 
 1. In 1 tun, how many 
 glasses ? 
 
 1 tun. 
 4 
 
 4 hogsheads. 
 
 262 gallons. 
 4 
 
 1008 quarts. 
 9 
 
 2016 pints. 
 4 
 
 8064 giUs. 
 2 
 
 Ans. 16128 glaise^. 
 
 I 
 
 2. In 16128 glasses, how 
 many tuns ? 
 
 .Xi':. 
 
 2) 16128 glasses. 
 
 4) 8064 gills. 
 
 2) 2016 pinti. 
 
 4) 1008 quarts. 
 
 68) 
 
 4) 
 Ans. 
 
 hi:'-' 
 
 252 gallons. 
 252 (4 
 
 4 
 
 1 tUD. 
 
 it 
 
DRY MEASURE. 
 
 87 
 
 3. In 19 hogsheads, how many pints ? 
 
 Ans. 9576 pints. 
 
 4. How many hogsheads are there in 9576 pints ? 
 
 Ans. 19hhd. 
 
 5. Reduce 13 1. 1 p. Ihhd. 17 gal. 5pts. into pints. 
 
 Ans. 27S61 pints. 
 €. Reduce 27861 pints into tuns. 
 
 Ans^ 13t. Ip. Ihhd. 17gal. 5pt8. 
 
 ;5vaOft^ 
 
 ,1*?*^ Us-- 
 
 av* ' 
 
 2 Pints make 1 Quart. 
 4 Quarts make 1 Gallon. 
 2 Gallons make 1 Peck. 
 
 4 Pecks make 1 Bushel. 
 8 Bushels make 1 Quarter. 
 
 5 Quarters make 1 Load. 
 2 Loads make 1 Last. 
 
 •1 .3 
 
 Lasts multiplied by 80, are bushels-^bushels multiplied 
 by 4, are pecks — pecks divided by 4, are bushels — bush- 
 els divided by 80, are lasts. 
 
 
 Examples. 
 
 1. tni 1 fast,' how many 
 pecks? 
 
 1 last. 
 
 2. In 320 pecker, how 
 many lasts? 
 
 'XIR 
 
 -^ ' - - 
 
 - 80 
 
 4) 320 pecks. 
 
 Ans. 
 
 80 bushels. 
 320 pecks. 
 
 80) 80 bushels. 
 Ans. 1 last. 
 
 3. In 128 bushels, how many pecks ? 
 
 Ans. 512 pecks. 
 
 .1 
 
 '-"4 
 
 h 
 
 
 'h 
 
 i 
 
 I'd 
 ^1 
 
 
 I' 
 
 I 
 
 n 
 
 
 *ik 
 
Tl 
 
 TIIIE. 
 
 4. In 612 pecki, how many bushels ? 
 
 Ans. 128 bushels. 
 
 5. In 20 lasts,) 3 bush. 3 pecks, how many pecks ? 
 
 Ans. 6415 pecks. 
 
 6. Reduce 6415 pecks into lasts? 
 
 Ans. 201. 3 b. 3pks. 
 
 Villi a. 
 
 1 Minute. 
 
 1 Hour. 
 
 1 Day. 
 
 1 Week. 
 
 1 Lunar month. 
 
 60 Seconds . . . make 
 60 Minutes . • make 
 24 Hours . . . make 
 
 7 Days . . make 
 
 4 Weeks . • make 
 
 18 Lunar months, \ 
 
 12 Calendar months, or > make 1 Common year. 
 
 365 Days, . • . j 
 365d. 5h. 48m. 48s. . make 
 365d. 6h. . , • • make 
 
 366 Days . • . make 
 
 1 Solar year. 
 1 Julian year. 
 1 Leap year. 
 
 Tears multiplied by 365^, are days — days multiplied by 
 24, are hours — ^hours multiplied by 60, are minutes — 
 minutes multiplied by 60, are seconds — seconds divided 
 by 60, are minutes — minutes divided by 60, are hours — 
 hours divided by 24, are days — days divided by 365J, 
 are years. 
 
 
 i f 
 
 >'^J.\,h 
 
 ' (ii. 
 
 Y 
 
 I 
 
 .^?lA. 
 
 .x.f...^ ■^mmm^-l ,• ' ;|i'?:ftt "ifii lu S. 
 
TIME. 
 
 
 Exampleg. 
 
 1. In 1 year, how many 2. In 31557600 secondfl, 
 seconds ? 
 
 V 
 
 •v. 
 
 1 year. 
 365J 
 
 365} days. 
 24 
 
 1460 
 730 
 
 6 is the} of 24. 
 
 8766 hours. 
 60 
 
 625960 minutes. 
 
 As. 31657600 seconds. 
 
 how many years ? 
 
 60) 31557600 sec. 
 
 60) 525960 min. 
 
 24) 8766 hn. 
 
 365}) 365} days. 
 4 4 
 
 1461) 
 
 Ans. 
 
 1461 
 1461 
 
 (I 
 
 1 year. 
 
 3. In 13 years, how many days ? Ans. 4748} days. 
 
 4. Reduce 4748} days into years. Ans. 13 years. 
 
 5. In 28 years, how many hours? Ans. 245448 hours. 
 
 6. Reduce 245448 hours into years. Ans. 28 years. 
 
 7. In lOyrs. 26days. 12h., how many minutes? 
 
 ' ^^ Ans. 5297760 min. 
 
 8. In5297760minutes, how many years? 
 
 Ans. lOyrs. 26ds. 12fas. 
 
 9. How many days since the birth of Christ, this year 
 being 1832? Ans. 669138 days. 
 
 10. How many years are there in 669138 days? 
 
 Ans. 1832 years. 
 
 NoTi.— In quettiont which are perfonatd br Multiplication and 
 DiTision, the operatioa mar often be abridf ed» by nmpljr adding or 
 lubtractinf a part of the given number^uiin, 
 
 To reduce sterling into cunrtncy, multiply by 60, imI 
 diride by 64r-»or add ^* ^? |t»i* j^uwrjt'n tnn bk ^m- 
 
 u 
 
 
 i3 f> 
 
 
 ft 
 
 •8? 
 
 i 
 
 *f:' 
 
u 
 
 I 
 
 40 
 
 THE RULE OP THREE DIRECT. 
 
 To reduce currency into Bterling* multipl/ by 54, and 
 divide by 60 — or deduct •j'y. 
 
 To reduce guineas into pounds, add ■^^, 
 
 To reduce pounds into guineas, deduct ^\. 
 
 To reduce ells English into yards, add ^, '-^-'i^*. 
 
 To reduce yards into ells English, deduct j, &c. &e« 
 
 !Examples* 
 
 1. In ^9 ster. how many 
 pounds currency X 
 
 I) i£9 sterling. 
 
 f,% 'i 
 
 h 
 
 Ans. ^10 currency. 
 
 2. In ;f 10 currency, how 
 many pounds sterling? 
 y^^) £10 currency. 
 1 
 
 Ans. £9 sterling. 
 
 3. In i£l8 ster. how many pounds currency? 
 
 Ans. .£20 curr. 
 
 4. Reduce <£20 curr. into sterl. Ans. £ 18 sterl. 
 
 5. How much currency must be paid for an English 
 bill of ^100 ? Ans. iClll 29. ^^dL 
 
 6. How much sterl. is equal to £11 1 2^. 2|d. curr. ? 
 ^^ Ans. £100 sterl. 
 
 *7. How much must be paid in Quebec, to receive in 
 London <£18Q? Ans. £200. 
 
 8. How much sterl. must be paid in London to receive 
 in Quebec £200 ? Ans. jf 180. 
 
 9. In 20 guineas how many pounds? Ans. £21. 
 
 10. Reduce £21 into guineas. Ans. 20gs. 
 
 11. In 20 ells English, how many yards ? 
 
 Ans. 25yard8. 
 1.3. ReduCQ 25 yards into ells English. Ans. ^OellSf 
 
 ^^•i«t ,," 
 
 VBB ILir&B or TBBJBII 9X1L1ICT. 
 
 H-S!i«f 
 
 '^ Q. What is taught by the Rule of Threat '***^""' 
 
 A. The Rule of Three teaches, by three numbers given 
 to find a fba^th, which shall have the same proportion to 
 the third, as the second has to the first. ^^ n\ m*\mf 
 
 n 
 
THK RULB or TRRIE DIRECT. 
 
 41 
 
 Q. WbMi if the proportiott Mud to be ^reet ? 
 
 A* Direct proportion require! iho fourth term to he 
 grMUwr than the itcimd, when the third ib greater than the 
 firat ; or the fourth to be leu than the secondi when the 
 third is lesa than the firat 
 
 Role*— First state the question ; that is, place the 
 numbers in such order, that the first and third be of one 
 kind, and the second the same as the number required : 
 then bring the first and third numbers into one name, and 
 the second into the lowest term mentioned. Multiply the 
 second and third numbers together, and divide the pro- 
 duct by the first; the quotient will be the answer to the 
 question in the same denomination you left the second 
 number in* 
 
 .■*»*rp »y,X ;. 
 
 £xamples« 
 
 J. 1. If one ib of sugar cost 4|d., what will 54ib cost t 
 .H ^i .1^.1/. . If 1 -41 • 64 
 
 18 
 
 l4 -i^k 
 
 • .;«5«» I 
 
 b2Xr>*'|* 
 
 ^3 v^f V farthmgs 
 
 . K' Or 7,: - ^ * 
 
 IS 432 
 54 
 
 • "*< • 
 
 4) 972 farthings. 
 
 "J 
 
 12) 243 pence. 
 
 .4' }'- ' ^'' ■ 
 
 
 . i 
 
 2,0) 2,0 3 
 
 . Ans. 
 
 £10 3 
 
 IT <* ' 
 
 •4 
 
 
 S 
 
 mi 
 
 ■i' > 
 
 u 
 
 1 • 
 
 m 
 
 ^ 2. If 4 yards of doth cost 3«., what will 24ydfl. cost? 
 
 Ana. 18*. 
 , 8. If 24 yds. of cloth cost 18»., what will 4yd8. cost? 
 « Ana. 3#. 
 
 4» 
 
 't.4 
 
42 
 
 THE RULE OF THREE DIRECT. 
 
 I 
 
 i! 
 
 4. If I buy 4 yds. of oloth for 3«., how many yardi will 
 IBt, buvl Ana. 24yd8. 
 
 5. If 24 ydi. cost 18*., how many will I get for da, 1 
 
 Ans. 4yds. 
 
 6. If 1 yard cost 159. 6c2., what will 32yds. cost ? 
 
 Ans. iS24 16«. 
 ( 1 7. If 82yds. cost jf 24 16«., what is the value of 1 yrd. ? 
 
 Ans. 15«. 6d. 
 
 8. What will aScwt. Sqrs. 141b of tobacco come to» at 
 15^(f.perib? Ans. £187 Z8,dd. 
 
 9. Bought 27|yd8. of muslin, at 6a. 9}d. per yrd., 
 what is the amount of the whole ? Ans. £9 5«. Of^tL . J. 
 
 10. Bought 17cwt. Iqr. 141b of iron, at Sid per lb. 
 what was t^ price of the whole ? Ans. x26 7«. 0^, 
 
 11. If coffee is sold for b\d, 'per ounce, what will be 
 the price of 2cwt. 1 Ans. £82 2a, 8d, 
 
 12. How many yards of cloth may be bought for ;£21 
 lit. Hd„ when SJyds. cost £2 14«. 3d. ? 
 
 Ans. 27yds. 3qrs. l-^jvl. 
 
 13. If lowt. of Cheshire cheese cost £1 149. Bd., what 
 roust I give for S^ft,'i Ans. 1«. Id. 
 
 14. If a gentleman's income be £ 500 a year, and he 
 spend 199. id. per day, what is his annual saving ? 
 
 Ans. £ 147 39. 4d. 
 
 15. If 504 Fleir^jsh ells, 2qrs. cost iS283 179. 6d., 
 what is the cost of 14yds. ? Ans. £ 10 109. 
 
 16. If 1 English ell, 2qrs. cost 49. 7(2., what will 
 39}yds. cost at the same rate ? Ans. £5 ds. 5^d, . 4. 
 
 17. If 27yds of Holland cost iS5 129. 6d., how many 
 English ells can I buy for iS 100 ? Ans. 384 ells. 
 
 18. A draper bought 420yds. of broad cloth, at the 
 rate of 149. 10|d. per ell English, what was the whole 
 amount ? Ans. jS250 59. 
 
 19. What must be paid fbr 7 casks of prunes, each 
 weighing 2cwt. Iqr. I4]b» at £2 199. 8d. per cwt. ? 
 
 Ans. Jg49 1l9. Uj^d. 
 
 20. At £\9 199. ll|d. the ton, what will 19 tons» 
 19c wt. 3qrs. 27\fb come to»at that rate ? 
 
 ,f. . Ans. ^99 19». 6|f f f^. 
 
 It; 
 
 u 
 
 (^ 
 
THE RULE or THEEE INVRftSE. 
 
 43 
 
 ^ 
 
 „_I 
 
 ,ai. 
 
 T ^. _ 4 (■ a. < k.^ tf .^M-WlK ^-«^^^i ' 
 
 '*iu^ t I I 
 
 * VBB BiVAS or TB&mi xanramsa. 
 
 .♦^ 
 
 Jl^ Q. TV bat 18 Inverse proportion ? 
 
 A. Inverse proportion requires the fourth term to be 
 Ui» than the second^ when the third is greater than the 
 first ; or the fourth to be greater than the second, when 
 the third is less than the first. 
 
 Rule* — State the question, and reduce the terms as 
 in the rule of three dirwt ; then multiply the first and 
 second terms together, and divide their product by the 
 third; the quotient witl be the answer* aa in the last 
 rule. 
 
 Examples* 
 
 1. If 8 men can do a piece of work in 12 days, in bow 
 many days can 16 men do the same I 
 
 m. d. m. 
 If 8 : 12 : : 16 
 
 ;>;r»^ r^flt j — ■ i a'. 
 
 m*'> < ' 16) 96 (6 day». Ans. 'mo 
 
 W. 96 
 
 
 
 
 
 •J 
 
 ■\'f 
 
 
 i 
 
 i 
 
 2. If 54 men can build a hou9G in 90 days, how many 
 men can do the same in 50 days ? Ans. 97} men. 
 
 3. How many sovereigns, of 208, each, are equivalent 
 to 240 pieces of 129. each ? Ans. 144. 
 ' 4. How many yards of stuff three quarters wide, are 
 equal in measure to 30yds. of f^ quarters wide ? 
 
 Ans. 50yds.^ 
 
 5. If I lend a friend i&200 for 12 months, how long 
 ought he to lend me £150 ? Ans. 16 months. 
 
 6. If for 24«. I have 12001b carried 36 miles, what 
 weight can I have carried 24 miles for the same money ? 
 
 Ans. 18001b. 
 
 7. If I have a right to keep 45 sheep on a common 20 
 days, how long may I keep 50 upon it ? Ans. 18 days.. 
 
 
 
-4 DOUBLE EVLE OF TBEEE. r 
 
 8. If 1000 foldMra have proviiions for 8 months, how 
 maax mutt be eent Awa/» uai the prevkioM may last 
 Smooths? Ans. 400. 
 
 9. A courier makes a journey^in 34 davs» by traveling 
 12 hours a day : how roan^ days will he be in gofaig the 
 •ame joumey* traveling 16 hours a day ? Ans. 18 da vs. 
 
 10. How much will line a cloke* which is made of 4* 
 yards of plush* 7 quarters wide, the stuff for the lining 
 being but 3 quarters wide ? Ans. 9| yards.. 
 
 TMM BOVBU mu&a or 
 
 Q. What is the Double Rule of Three ? 
 
 A. The Double Rule of Three has five terms given» 
 three of supposition and two of demand, to find a aixth, 
 in the same proportion with the terms of demand, as that 
 of the terms of supposition. It is performed by two stat- 
 ings of the single rule of three. 
 
 Rule* — Put the terms of demand one under another 
 in the third place ; the terms of supposition in the same 
 order in the firtt place, except that which is of the same 
 kind as the term required, which must be in the second 
 place. Examine the statings separately, using the middle 
 term in each, to know if the proportion is direct or tn- 
 ver«e. When the stating is direct, mark ihe first term with 
 an asterisk : when inverse, mark the third term*, then 
 multiply the marked terms together for a divisor, and 
 multiply oU the other terras for a dividend; divide, and 
 the quoti«;:t will be the answes.. 
 
 If 
 
 J/ \ 
 
 s'^?s,i& 
 
 'I Sf*'' 
 
DOUBLE RULE OP THREE. 
 
 45 
 
 Examples. 
 
 1. If 14 horses eat 56 bushels of oats in 16 days, how 
 many bushels will serve 20 horses 24 days ? 
 
 * Examine the sttUngs, thee: 
 
 1ft. 
 
 If 14 honei eat 56 bushels, 20 
 horses, being more, will eat 
 more ; the stating is, there* 
 fore, Direct. 
 
 " 2nd. 
 
 If 16 days consume 56 bushels, 
 24 days, being more, will 
 consume more; the slating 
 is, therefore, Direct 
 
 14 
 
 16 
 
 84 
 14 
 
 66 
 20 
 
 1120 
 24 
 
 4480 
 2240 
 
 26880(1206. Ans. 
 224 
 
 J^m^ 
 
 448 
 448 
 
 2. If 8 men in 14 days can mow 112 acres of grass* 
 how many men can mow 2000 acres in 10 days ? 
 
 Ans. 200 men. 
 
 3. If iSlOO in 12 months gain £6 interest, how much 
 will £75 gain in 9 months ? Ans. £3 7«. 6d, 
 
 ,4. If £100 in 12 months gain £6 interest, what prin- 
 cipal will gain £ 3 7«. 6d, in 9 months ? Ans. i)75. 
 
 $. If JS 100 gain £ 6 interest in 12 months, in what 
 time will £ 75 gain £ 3 7«. 6d» interest ? Ans. 9 months. 
 
 6. If a carrier charges £ 2 28. for the carriage of 
 3cwt., 150 miles ; how much ought he to charge for the 
 carriage of7cwt. 3qrs. 141b., 50 miles? 
 
 Ans. £1 16«. 9d. 
 
 7. If 40 acres of grass be mown by 8 men in 7 days, 
 how many acres can be mown uy 24 men in 28 days ? 
 
 Abb. 480. 
 
 i 
 111 
 
 '* ' r 
 
 *■ A 
 
 •J 
 
 'i) K\ 
 
 
 
 M 
 
46 
 
 SIMPLE INTBRE8T. 
 
 8. If £2 will pay 8 men for 6 days* work, how much 
 will pay 32 men for 24 dayi' work ? Ana. £9S St. 
 
 9. If I pay i6 14 10«. for the carriage of 60cwt. 20 
 miles, what weight can I have carried 30 miles for £6 8«. 
 9d, ? Ans. 15 cwt. 
 
 10. If 144 threepenny loaves serve 18 men for 6 days, 
 how many fourpenny loaves will serve 21 men for 9 days ? 
 
 Ans. 189. 
 
 ■j^. 
 
 ,j 
 
 SZMV&a ZSVTB&BST. 
 
 Q. What is Simple Interest ? 
 
 A. Simple Interest is the premium allowed for the 
 loan of money for a given time. 
 
 The money lent, is called . . The Principal. 
 The premium for the loan of £ 100 J j^ ^ ^^ 
 
 for 1 year, is called . . j '^ 
 
 The Principal and Interest together, \ ja ^,„umni 
 
 is called ... ] * 
 
 Rule* — To find the interest of any sum of money, 
 for any given time ; multiply the principal by the rate per 
 cent, and the product divided by 100 will give the interest 
 for i year ; multiply the interest for 1 year by the number 
 of years given, to which add the interest of tbe given 
 months and days, if any, which may be found by tdcing 
 the aliquot parts of a year's interest, and their sum will be 
 the interest required. 
 
 vif 
 
 ^h 
 
 m,:- 
 
 
 
8IMPLB INTESMT. 
 
 Examplef. 
 
 1. What if the interest of £384 2«. 6d. for 6 yn. 7 m. 
 15 dayi, at the rate of 5 per cent, per annum t 
 
 £ t, d, 
 
 384 2 6 Principal. 
 6 
 
 1,00) 
 
 iB 19,20 12 
 20 
 
 6 
 
 
 f. 4,12 
 
 
 
 d. 1,50 
 
 4 
 
 
 ' 
 
 gr. 2,00 
 
 
 » 
 
 iB19 4 
 
 6 
 
 ;.ui^ 
 
 «• r,- 
 
 • ■ - 
 
 96 74 interest for 5 jrean. 
 
 6 mo. I year ss 9 1 j3 ^ Interest for 6 montha. 
 
 lmo.Iof6m.^ 1 12 Interest for 1 „ 
 
 15dys.| oflm.ss 16 Interest for 15 days. 
 
 Ana. Jf 108 8} Intst. for yiB.5 7 15 
 
 
 o 
 
 *;y. 
 
 
 m 
 
 2. What ii tiie interest of ie375 for 1 year, at 6 per 
 cent per annum 7 Ans. i618 1 St. 
 
 3. What is the interest of £945 lOs. for 1 year, at £4 
 per cent, per Annum ? Ans. £ 37 16». 4}<ii 
 
 4. What is Uto interest of £ 547 16«. at £ 5 per cent 
 per annum, for 3 yeara ? Ans. £82 3«. Bd, 
 
 f. Whatisthamterestofie857Sf,ld. at£4percent 
 per unum, for 1 year and 9 nontha ? Ans. «18 l|(l. 
 
 ■m 
 
 
 
48 
 
 COMPOUND INTEREST. 
 
 i 
 
 6. What is the interest of £ 479 5«. for 5} years, at £b 
 per cent, per annum f Ans. jS 125 169. 0}d. 
 
 7. What is the amount of £ 576 2«. 7d. in 7^ years, at 
 £A\ per cent, par annum ? Ans. j&764 1». SJcf. 
 
 8. What is the interest of £730 for 7yrs. 7 mo. 15 
 days, at 4 per cent, per annum ? Ans. 
 
 •Mk 
 
 ooacpovm zotb&bsv. 
 
 Q. What is Compound Interest ? 
 
 A. Compound Interest is that which arises from both 
 the principal and interest ; ^hat is, when the interest of 
 money, having become due, and not being paid, is added 
 to the principal, and the subsequent interest is computed 
 on the amount 
 
 Rule*— ^Compute the first year's interest, which add 
 to the principal ; then find the interest of that amount, 
 which add as before, and so on for the number of years. 
 Subtract the given sum from the last amouniy and the re- 
 mainder will be the compound interest. ^ 
 
 examples* 
 
 1. What is the Compound Interest of ^^720, for 4 
 years, at 5 per cent, per annum ? 
 of 100 £ 8, d, 
 
 36 
 
 5 is tV) 720 
 
 1st years pnncip. 
 1st year's interest. 
 
 
 ii: 
 
 f 
 
 Vtr) 766 
 37 16 
 
 2nd year's princip. 
 2nd year's interest. 
 
 ♦»»{ B Hi M'y% ^'^) 793 16 
 *iii f<l%\m;. 39 13 
 
 3rd year's princip. 
 9} 3rd year's interest. 
 
 -M 
 
 833 9 
 41 13 
 
 
 876 
 720 
 
 9J 4th year's princip. 
 6} 4th year's interest. 
 
 3 J the whole Amount. "•' 
 given sum subtracted. 
 
 *m:) 
 
 •TKI 
 
 Am. 166 3 3^ Compound Interest reqd 
 
VULGAI^ FRACTIONS. ^^ 
 
 49 
 
 2. What is the compound interest ofiSSOO, forborn 
 3 jears, at £5 per cent, per annum ? Ans. ;f78 16«. 3d. 
 
 3. What is the amount of £400 in 3} years, at £5 per 
 cent per annum, compound interest ? 
 
 Ans. £474 Us, 6|(/. 
 
 4. What will j€650 amount to in 5 years, at 5 per cent, 
 per annum, compound interest ? Ans. iS829 lU. 7Jd. 
 
 5. What is the amount of jf550 10«. for 3| years, at 
 £6 per cent, per annum, compound interest ? 
 
 Ans. £ 675 68, 6d, 
 
 6. What is the compound interest of ^674 for 4 years 
 and 9 months, at ^6 per cent, per annum ? 
 
 Ans. £243 188. Sd, 
 
 •Tl.i t»l 
 
 '.MC 
 
 m:,: 
 
 *j*Aa:;i 
 
 tnriiaAB. ruAcvzonrs. 
 
 
 Q. What is a fraction ? 
 
 A. A fraction is a part of a thing, and is expressed or 
 written with two numbers, with a line between them ; the 
 upper number is called the numerator, and the lower Uie 
 denominator— thus, ^^ geToX^ir. 
 
 Q. What do the numerator and denominator show ? 
 
 A. The denominator shows into how many equal parts 
 the whole thing is divided ; and the numerator expresses 
 how many of tiiese parts the fraction contains ; thus the 
 fraction -^^ of a shilhng, shows the shilling to be divided 
 into 12 parts, and die numerator 1, e:ipresse8 1 of these 
 parts, or 1 penny, ^». signifies 2d. ; j%^z=dd, ; y«j=z:4(/., 
 and so on for any other quantity ; thus A of a foot signi- 
 fies 2 inches, 1^=3 inch. -^=^4 inch., &c. 
 
 Q. What is a proper fraction? 
 
 A. A proper fraction, is one whose numerator is /m« 
 than the denominator . as }, }, |, |^, &c. 
 
 Q. What is an improper fraction ? , , , , r , 
 
 ^. ^ A. An improper fraction, is one whose numerator is 
 
 either equal to, cr greater than ita denominator : as |, |, |, 
 
 i 
 
 'If 
 
 i 
 
 
50 
 
 ADDITION OF FRACTIONS. 
 
 Q. What IB a mixed number T * 
 A. A mixed mimber is composed of a whole number 
 and a fraction : as If, 17}, 8f]-, &c. 
 
 .i' 
 
 ABBiTzov or raAonoxrs. 
 
 Rule 1 • — ^When the fractions have the same com- 
 mon denominator, add their numerators toffether, and 
 place the sum over the denominator, if less 5ian it ; but 
 if it be grtater, divide the sum by the denominator, set 
 down the remainder, and carry the quotient to the whole 
 numbers, if any. 
 
 Note. — ^If the remaining fraction can be divided by any number 
 that can be discovered by inspection, divide it, and it wiu give an 
 tquivaUni flraction in lower terms. 
 
 ' - 
 
 ! ;; Examples. 
 
 1. Add UT^yyds. 13t»y, 
 
 Yds. 
 14^. 
 
 "A- 
 
 24A 
 
 17tVi 24^ together. ' »i >f 
 * * 3 f Numerators. 
 
 . r Ans. yds. 69J 
 
 10) 15 (li yanb. ' ;;' 
 10 ' 
 
 • 
 
 
 i. Add 14), 16}, 20} yards together. 
 
 Ans. 5I|yds. 
 , 3. Add 18{, 12|, 19j, 20} yds. together. 
 
 Atas. 71yds. 
 4. Add 142^, 6^, 20|t, 81|{ yds. togetfier. " 
 
 Ans. 250{yds. 
 
AM>ITI0N OF FRACTIONS* 
 
 51 
 
 5. Add together 27^, 18^, ^\, 187 yds. together. 
 
 Ans. 252f|yd8. 
 6* Add 17^, 87/r* 146|^ 50}|, and d|f 
 
 Ans. 305}fyds. 
 
 1 /it* 
 
 Rule 2* — ^When the fractions have not a common 
 denominator, arrange the denominators in a line, and 
 divide any two or more of them by any common divisor, 
 placing the quotients and the undivided numbers below ; 
 proceed with them in the same manner, and repeat the 
 process till there remain not any two numbers common- 
 surable; then multiply the undivided numbers by the 
 quotients and divisors, and the last product will be the 
 least common denominator — then divide this common 
 denominator by each of the denominators of the given 
 fraction, and multiply the quotient by the numerator, net- 
 ting down the ^^luct opposite each fraction — add Uiese 
 products toge.r > ind proceed as in the last examples. 
 
 .-j-j -- 
 
 Examples. 
 
 7. Add together 12^ yds. 14|, 15j, 18}, and 17tV 
 
 60 C. den. 
 jrds. 
 12i 
 
 (To (U>d tha laut Com. Donon.) 
 
 2) 2 . 3 . 6 . 4 . 10 
 
 ••^kfS 
 
 3) 1 . 3 . 3 . 2 . 5 
 
 2 
 
 5 
 2 
 
 141 . 
 
 18| . 
 17iV 
 
 V 30 , , 
 
 45 
 6 
 
 — Au. 77^1 yds. 60) 11 l(myds. 
 
 ' i^i hiv 
 
 
 10 
 3 
 
 30 
 2 
 
 60 
 
 ■h 
 
 a-rii 
 
 3) H-\h 
 
 
 C.p. 60 ^mi 
 
 ji^. 
 
 , i 
 
 ft .d 
 
 ■:t : 
 
 ^ 
 
 i 
 
 II 
 
 I 
 
 t 
 
 1 
 
 i 
 
 »ii< 
 
 \^Q 
 
52 
 
 SUBTRACTION OF 7RACTT0NS. 
 
 8. Add 40}, 27|, 34|, 48^, and 39) yaiils. 
 
 Ans. 185^ yd^. 
 
 9. Add 150^ lb. 139|, 162|, and ITOjlh. together. 
 
 Ans. 623,Vlb. 
 
 10. Add 16^, 1^ ^, 13j, 20j, 25^^, 30|, and ll^Ib. 
 
 Ans. 136;{lb. 
 
 11. Add 124|, lOlf, 79}, and 17 together. 
 
 Ans. ' 
 
 12. Add 132}5, 507J, 384|. and 18,^. 
 
 Ans. 
 
 ■J 
 
 h 
 
 sirBTiLjt.oTzoar or nuLoszoxni. 
 
 Rule* — Prepare the fractions the same as for Addi- 
 tion, when necessary ; then subtract the one numerator 
 from the other, and set the remainder over the common 
 denominator, for the difference of the fraction sought. 
 
 Note. When the numerator of the fractional part in the niMr». 
 htnd is greater than the other numerator, lubtract it from the com* 
 mon denominator, and add the remainder to the other numerci tqr— < 
 set down the fraction, and ^rry 1. —.,...-.. 
 
 • ► <*,? « ■ »■ ■' * 
 
 examples* 
 
 1. From 18} yards of cloth take I4g yards, 
 yds. ""f K , 
 
 From 18} . . . 4 
 Take 14| . . .6.^.4. 
 
 
 f r 
 
 Ans. 3| yds. } 
 
 2. What is the difference between 20} and 16) ? 
 
 Ans. 4|. 
 
 3. What is the difference between 37f and 29| t 
 
 Ans. 8). 
 
 4. From 26^ take 18). Ans. 8^. 
 6. If 59/t be taken from 102), what will remain ? 
 
 Ans. 42). 
 
MULTIFUOATiON OF ffEAOflONS. 
 
 93 
 
 6. Lent £123^ and racttved £ a7)f wliat ia yet due ? 
 r iCAns. 96^. 
 
 ' 7. Borrowed jS87^, and paid 84) ; what do I yet 
 owet Ana. jf2|f. 
 
 uvibTzvuoATzoir or mAonom. 
 
 " R^le* — Multiply all the numeratora together for a 
 nume) vtor, and all the denominatora together for a deno- 
 minator, which will give the product required. 
 
 Note.— If there be a mixed number, multiply the whole number 
 by the denominator of the fraction, adding in the numerator, and 
 place the sum over the denominator. 
 
 Examples. V f 
 
 
 1. Required the product of 3| and 
 
 a* 
 
 ..I 
 
 10) 28 (2f Ans. 
 
 20 ^i' 
 
 
 ^2. 
 3. 
 4. 
 5. 
 
 off. 
 6. 
 7. 
 8. 
 
 Ana. J. 
 Ans. /y. 
 Ans. j"^. 
 
 9. 
 
 Required tbo product of J and |, 
 Required the product of i^ and |. 
 
 Required the product of ^, |, and |f. ^^. 
 
 Required the continued product of ft 3^, 5, and | 
 
 Ana. 42. 
 What is the \ of £20? Ans. £6 J3«. 4</. 
 
 What is the \ off of } of & 20 ?Ana. jg 5. 
 
 What ia the f of a guinea of 2U. ? Ans. 189. 4)<*. 
 How much ia the I of I of-} of f of an apple ? 
 
 Ana. J of an apple. 
 6* 
 
 
 i 
 
 nn 
 M 
 
54 
 
 ^:«^0 DIVISION OF PRACTIONS; 'f^* 
 
 10. How much ii lh« } of 1 cwt weight ? 
 
 Aim. 3 qra. 31 lb. 
 U. Multiply 14|V feet by 8j feet? Ana. 127f f feet. 
 
 ess 
 
 mrv.dzov or nuLOSzovs. 
 
 Rule* — Prepare the given numbers, if they require 
 it, by the last rule ; then multiply the numerator of the 
 dividend by the denominator of the divisor for a numera- 
 tor ; and multiply the numerator of the divisor by the de- 
 nominator of the dividend for a denominator. 
 
 E3(ample8« 
 
 \» Divide f by ^. 
 
 ih 
 
 18) 75 (4iAn8. 
 72 
 
 4) ^ 
 
 i 1 
 
 2. It is required to divide || by |. 
 
 3. It is required to divide j^ by j. 
 
 4. It is required to divide y by |. 
 
 5. It is required to divide f by y. 
 
 6. It is required to divide ^ by |. 
 
 7. It is required to divide ^ by |. 
 
 8. It is required to divide -j^ by 3. 
 
 9. It is required to divide | by 2. 
 
 10. It is required to divide 7^ by 9f . 
 
 11. It is required to divide f of i by 
 
 12. It is required to divide 5205} by 
 
 Ans. |. 
 Ans. ^, 
 Ans* l\, 
 Ans. -fj, 
 Ans. 4. 
 Ans. \^^ 
 Ans. yV« 
 Ans. ^,, 
 Ans. iL 
 4of7|. 
 
 Ans. j^j, 
 I of 91. 
 
 Ami. 71).. 
 
 .ft-LjOJ) '**•■■ i'^' •! •fe«i»^ 
 
 i-'?. 
 
RULB OP THRU. 
 
 55 
 
 Role* — Reduce the whole* or mixed numbergr, if 
 any, to fractions — then state the question as in the liulie 
 of Three, in whole numbers i then having considered 
 whether Uie question is dirtct or inverut perform the 
 operation* according to the rule already given under the 
 head of each respectively. 
 
 £xample3. 
 
 1. IfS^i yards of cloth cost iS4|, what cost 18) yards? 
 "* yds. £ 
 
 3i : 4) : : 18| 
 
 •:'m4'^ 
 
 i 
 
 ¥ 
 
 ¥ 
 
 7 
 3 
 
 
 91 
 13 
 
 6 
 
 
 273 
 91 
 
 105 
 
 
 1183 
 2 
 
 jl*;^ 
 
 .hhi^C-i ''■^■'^L 
 
 ^•m-Kji^-^- _*- ^> 
 
 105) 2366 (^22 lOf. Sd. Ans. 
 210 
 
 
 266 
 210 
 
 56 
 20 
 
 105) 
 
 1120 
 105 
 
 
 70 
 12 
 
 106) 
 
 840 
 840 
 
 (10*. 
 
 (8d. 
 
 ill 
 
56 
 
 DECIMAL rBACTIONS. 
 
 ^ i. IfiofayaideoitiBftWhatwiUiVdrtjrinleMtT 
 
 Ana, 15ff. 
 3. Iff yrd. coat iS}, what will H T^- 908$ T 
 
 JUs, lit. S<f. 
 4« If } of a yaid cost 7|«., what will 101 yrd. cost ? 
 ,, Ana. £4 199. lO^iT. 
 
 5. If } lb. cost !«., how much will f «. buy T 
 
 Aos. 1^ R>. 
 
 6. If 48 men can build a wall in 24| days, how many 
 men can do the same in 192 days ? Ans. 6^ men. 
 
 7. If } yrd. of Holland cost J6|, what will 12f ells 
 cost at the same rate ? Ans. £7 6|a. . |. 
 
 8. If 3} yards of cloth« that is 1| yard wide, be suffi- 
 cient to make a cloak, how much that is | of a yard wide, 
 will make another of the same size t Ans. 4^ yds. 
 
 9< If 12| yards of cloth cost 15«. 9d., what will 48 J 
 yards cost at the same rate ? Ans. ^3 9}</. . •^, 
 
 10. If 25^8, will pay for the carriage of 1 cwt. 145;| 
 miles, how far may 6| cwt. be carried for the same 
 money? Ans. 22^ miles. 
 
 11. If /^ of a cwt. cost JC14 4^., what is the value of 
 7} cwt. ? Ans. ;6118 69. Sd, 
 
 12. What quantity of shalloon that is | of a yard wide, 
 will line 7} yards of cloth, that is 1| yrd, wide t 
 
 < > Ans, 15 yds. 
 
 Q. What is a Decimal Fraction ? 
 
 A. A decimal fraction is that which has for its denomi- 
 nator 1, with as many ciphers annexed as the numerator 
 has places ; and it is usually expressed by setting down 
 the numerator only, with a point before it, on the lefl 
 blind. Thus, fy is .4« and f^^ is .24, and j^^^ is .074, 
 &c. &c. 
 
 ;VM5,)- vfed 
 
 
ADDITIOK OP DECIMALS. 
 
 57 
 
 ABBRZON 09 BBOZBKA&I. 
 
 Role* — Set down the numbers in such order that the 
 separating points may stand exactly under each other, then 
 add up the columns, and place the point in the sum directly 
 under the other points. 
 
 liXamples. 
 
 1 Add together 14.25+121.372+107.3804-26. 
 
 14 . 25 
 121 . 372 
 107 . 380 
 .26 
 
 Ans. 243 . 262 
 
 2. \Vhat is the sum of 276. +39.213+72014.9+417. 
 and 5032? Ans. 7779.113. 
 
 3. Add together 7530.+ 16.201+3 -0142+957.13. 
 
 Ans. 8506.3452. 
 
 4. Add together 1.5+85.07+121.321+23.17. 
 
 Ans. 181.081. 
 
 HI 
 
 i 
 
 SUBTmAOTZOBT or BBOZaiEALS. 
 
 ' Rule* — Place the numbers under each other as in 
 addition ; then subtract and point off the decimals as in 
 the last rule. 
 
 Examples. 
 
 1. What is the difference between 91.73 and 3.138. 
 
 91 . 73 . 
 
 2 . 138 . 'titl 
 
 
 Ans. 89 . 592 the diflbrenee. 
 
 M 
 
 wA 
 ■"(, 
 
 m 
 
58 
 
 DIVISION OF DECIMALS. 
 
 2. Find the difference between 1.9185 and 2. 73. 
 
 Am. 0.8115. 
 8. Subtract 4.90142 from 214.81. 
 
 Ana. 209.90858. 
 4. Find the difference between 2714 and *916. 
 
 Ans. 2713.084. 
 
 wvxinvuojLVzoir or dboziba&b. 
 
 '•■ Rule* — Place the factors under each other, and mul- 
 , tiply them together. Then point off in the product just as 
 many places of decimals as there are decimals in both 
 factors. But if there be not so many figures in the pro- 
 duct, supply the defect by prefixing cyphers. 
 
 Examples. 
 
 . 1. Multiply 24.5 by 1.6. 
 
 24 
 1 
 
 5 
 6 
 
 147 . 
 245 
 
 L -^ 
 
 *l^-^.^^' 
 
 An9f 39 . 20 the Product. 
 
 ■ i. KS 
 
 *.- ««? 
 
 2. Multiply 79 . 347 by 23 . 15. Ans. 1836 . 88305. 
 8. Multiply . 63478 by . 8204. Ans. . 520773512, 
 4. Multiply. 385746 by. 004(54. Ans. .00178986144. 
 
 T 
 
 Hulc* — Divide as in the rule of division, and point 
 off in the quotient as many places for decimals, as the 
 decimal pltces in the dividend exceed those in the 
 divisor. 
 
REDUCTION OF DECIMALS. 
 
 59 
 
 
 Sxamples* 
 
 1. Divide 34.80 by 1.6. 
 
 1.5) 34.80 (23.2 Ans. 
 30 
 
 48 
 45 
 
 "lo 
 
 J** 
 
 8. Divide 123.70536 by 54.25. 
 
 3. Divide 12 by .7854. 
 
 4. Divide 4195.6i3 by 100. 
 
 Ans. 2.2803. 
 
 Ans. 15.278. 
 
 Ans. 41.9568. 
 
 RUDVoTXoir or dbozhaui. 
 
 TO REDUCE A FRACTION TO A DECIMAL. 
 
 Rtlle* — Divide the numerator by the denominator 
 annexing cyphers to the numerator as far as necessaryi so 
 shall the quotient be the decimal required. 
 
 fiXamples. 
 
 1 . Reduce | to a decimal. 
 
 4) 100 
 
 .25 Ans. 
 
 .4. 
 
 * '. > ' ,. 
 
 XM A 
 
 ,m 2. Reduce 1 to a decimal. 
 ' 3. Reduce } to a decimal. 
 4 4. Reduce | to a decimal. 
 .^ 6. Reduce A to a decimal. 
 
 Ans. •6.*' 
 Ans. !75'. 
 Ans. •«5. 
 Ans.^lS. 
 
 0, 
 
 / 
 
 M 
 
 ^iC. 
 
00 
 
 REDUCTION or DECIMALS. 
 
 6. Reduce jfj to a decimal. Ana. .031360. 
 
 7. Reduce 9«. to the decimal of a pound. Ana. '46. 
 
 8. Reduce 9d. to the decimal of a shilling. Ana. "76. 
 
 9. Reduce J to the decimal of a penny. Ana. *26. 
 
 TO RBDCCE A DECIMAL TO ITS PROPER VALUE. 
 
 Rule. — Multiply the given decimal by the number of 
 parts of the next mferior denominationt cutting off the 
 decimals from the product ; then multiply the remainder 
 by the next inferior denomination ; thus proceedingt till 
 you have taken in the least known parts of an integer. 
 
 Examples. 
 
 1. What is the value of .8323 of a ;f 7 
 
 8323 
 20 
 
 
 
 9. 16.6460 
 12 
 
 ■r ft i ->•■ 
 
 v.. m. ..f . /, .r( , «^- '''•'''*20 Ana. 16». 7}d. 
 
 .*■ •ti'irj/i-i ! 
 
 }008 
 
 
 •» 1 
 
 a. What is the value of *775 of a £ ? Ans. 15«. 6<f. 
 
 3. What is the value of *626 shillings 1 Ans. 7id, 
 
 4. What is the value of £-8635 ? Ans. 17«. 3-24d. 
 6. What is the value of ^ew lb. troy? . 
 
 Ans. 6oz. 12d. lV'}(44gr8. 
 
 6. What is the value of '6876 yds. ? Ans. 2 qrs. 3 nla. 
 
 7. What is the value of '6626 of a foot? 
 
 Ana. 6} inches. 
 
 8. What is the value of '626 of a cwt. ? 
 
 ^;i '*/ Ans. 8qra. 141b. 
 
DUODECIMALS. 
 
 1350. 
 •45. 
 •75. 
 •25. 
 
 .*.' 
 
 61 
 
 • Q. What VI Duodecimals ? 
 
 A. Duodecimals is a rule used by workmen aod arti- 
 ficers, in computing the contents of their work. 
 
 Rule* — Under the multiplicand write the correi- 
 pondinip terms of the multiplier ; multiply by the feet in 
 the multiplier, observing to carry one for every twelve, 
 from each lower denomination to the next superior ; in the 
 same manner multiply by the inches in the multibiier, set- 
 ting the result from each term one place farther to the 
 ri^ht ; proceed in like manner with the remaining 'leno- 
 mmator, and the sura of the products will be the total 
 product. 
 
 Examples. 
 
 1. Multiply 7 ft. 9 inch, by 3 ft. 6 inch. 
 
 . 'm, ' 7 9 
 
 3 5 t ii:u{'^ • i ,. k 
 
 23 3 
 
 3 10 6 
 
 ii 
 
 / • , 
 
 feet 27 1 6 Ans. 
 
 fl. in. ft. in. 
 
 ft. ir . ?;^. 
 
 2. Multiply 8 5 by 4 7 Ans. 38 11 
 
 3. Multiply 9 8 oy 7 6 
 
 4. Multiply 8 1 by 3 5 
 6. Multiply 7 6 by 5 9 
 6. Multiply 4 7 by 3 10 
 
 ; 7. Multiply 76 7 by 9 *8 
 
 8. Multiply 97 8 by 8 9 
 
 9. Multiply 7ft. 5 in. 9pt. 7 
 by 3 ft. 5in. 3pt S 
 
 10. Multiply 10 ft. 4 in. 5pt. \ 
 by 7ft. Sin. 6pt. ) 
 
 „ 72 6 « 
 
 „ 27 7 6 
 
 ,, 43 1 6 
 
 „ 17 6 10 
 
 „ 730 7 8 
 
 „ 854 7 
 
 i» 
 
 t* 
 
 25 8 6 
 
 f» m 
 2 8 
 
 79 11 6 
 
 
 I 
 
62 
 
 INVOLUTION. 
 
 v.»>. 
 
 znvo&wxoifa 
 
 Q. What is Involution ? 
 
 A. Involution is the multiplying any number by itself, 
 and that product by the former multiplier ; and the pro- 
 ducts which aiise are called powers. 
 
 Table of the Squares and Cubes of the 
 
 nine digits. 
 
 Roots 
 
 1 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 6 
 
 • 
 
 7 
 
 8 
 
 9 
 
 Squares. . . 
 
 1 
 
 4 
 
 9 
 
 16 
 
 25 
 
 36 
 
 49 
 
 64 
 
 81 
 
 Cubes 
 
 1 
 
 8 
 
 27 
 
 64 
 
 • 
 
 125 216 
 
 343 
 
 512 
 
 729 
 
 • Examples. 
 
 1. What is the fifth power of 8 ? 
 
 *i|X' 
 
 4: 
 
 \ 
 ■P 
 
 ■n, 
 
 M'^ " \- 
 
 8 Root or 1st power. 
 8 
 
 64 Square or 2nd power. 
 8 
 
 ■"^ 612 Cube or 3rd power. 
 8 
 
 4090 Biquadrate or 4th power. 
 8 
 
 32768 Sursolid or 5th power. 
 
 2. lYhatis the square of .085? 
 
 3. What is the cube of 25.4 ? 
 
 4. What is the biquadrate of 1 .2 ? 
 
 Ans. .007225. 
 
 j^. 16387.064. 
 
 Ans. 2.0736. 
 
 Q 
 
THE SQUARE EOOT. 
 
 Bvosunoir. 
 
 Q. What is Evolution? # > 
 
 A. Evolution is the method of finding the first powers 
 or iroots of any given numbers : and it is commonly called 
 extraction of the square* cube, biquadrate, sursolid, 
 roots, &c. 
 
 i- f 
 
 TBS SQVA&B ROOT. 
 
 Q. What is the extraction of the Square Root ? 
 
 A. To extract the square root, is to find out such a 
 number as being multiplied by itself, the product will be 
 equal to the given number. 
 
 Rule* — Divide the given number into periods of two 
 figures each, beginning at the right hand ; find the great- 
 est square in the first period on the lefl hand, and set its 
 root on the right hand of the given number, after the man- 
 ner of a quotient figure in division ; then subtract the 
 square thus found from the said period, and to the remain- 
 der annex the two figures of the next following period, for 
 a dividend — double the root above mentioned for a divisor, 
 and find how often it is contained in the said dividend, 
 exclusive of the right hand figure, and set that quotient 
 figure both in the quotient and divisor. Multiply the whole 
 augmented divisor by this last quotient figure, and sub- 
 tract the product from the said dividend, bringing down 
 to it the next period of the given numbers for a new 
 dividend, and proceed as before. 
 
 
 NoTB.— Whtv, thcfigaret of the whole number are ezhanited. If 
 there be a remainder, peiiodi of cipben may be uied at pleaaure to 
 continue the extraction { but tba figures produced in the quotient 
 will be deeimala* 
 
 iT^.^W 
 
 ' V, 
 
M 
 
 THE CUBE ROOT. 
 
 
 Examples. 
 
 1. What is the square root of 119025? 
 
 119025 
 
 (345 the root. Ans. 
 
 *'■' 
 
 ,..,,. 
 
 9 
 
 64) 
 
 290 
 256 
 
 685) 
 
 ■ 1 * k. 
 
 3425 
 3425 
 
 2. 
 3. 
 
 4. 
 5. 
 6. 
 7. 
 8. 
 9. 
 10. 
 
 What 
 
 What 
 
 What 
 
 What 
 
 What 
 
 What 
 
 What 
 
 What 
 
 What 
 
 is the square root of 106929 ? 
 is the square root of 22071204 ? 
 is the square root of 17.3056? 
 is the square root of 000729 ? 
 is the square root of 3 ? Ans. 
 is the square root of 5 ? Ans. 
 
 is the square root of 6 ? 
 is the square root of 10 ? 
 is the square root of 12 ? 
 
 Ans. 
 Ans. 
 Ans. 
 Ans. 
 
 Ans. 327. 
 
 Ans. 4698. 
 
 Ans. 4.16. 
 
 Ans. .027. 
 
 1.732050. 
 
 2.236068. 
 
 2.449489. 
 
 3.162277. 
 
 3.464101. 
 
 TBB CVBB ROOT. 
 
 Q. What is the extraction of the Cube Root ? 
 
 A. To extract the cube root» is to find out a number, 
 ivhich being multiplied into itself, and then into that pro- 
 duct, producetb the given number. 
 
 Rule* — Divide the given number into periods of 
 three figures each, beginning at units' place; find the 
 greatest cube in the first period, and subtract it there- 
 from ; put the root in the quotient, and bring down the 
 iiffures in the next period to the remainder, for a JRe- 
 solvend ; multiply the square of the root found by 300, 
 for a divisor, and annex to the root the number of times 
 which that is contained in the Reaolvend ; add 30 times 
 
THE CUBE ROOT. 
 
 the preceding figure, or figures, multiplied by the last, 
 and the square of the last, to the divisor ; and multiply 
 the sum by the last for a Subtrahend : subtract it from 
 the Re9olvendi and repeat the process as far as necessary. 
 
 '1^ 
 
 
 )ds of 
 id the 
 there- 
 vn the 
 a JRe- 
 300, 
 times 
 times 
 
 Examples. 
 
 1. What is the cube root of 99252847? 
 
 .15^ 
 
 99252847 
 4'=64 (463 
 
 4^X800=4800) 35252 Resolvend. 
 
 j-fy*.^ 
 
 720=4X30X6 
 36=6'* 
 
 4800 
 
 5556 
 6 
 
 33336 Subtrahend. 
 
 46''x300=634800) 1916847 Resolvend. 
 
 , ' 4140=46x30x3 
 
 9=3« 
 634800 ^' 
 
 -■*» 
 
 638949 
 3 
 
 1916847 Subtrahend. 
 
 /^ 
 
 
 f "S- 
 
 U!i 
 
 r 
 
 
 i .1' ... 
 
 2. What is the cube root of 389017 ? Ans. 73. 
 
 3. What is the cube root of 673373097125 ? 
 
 Ans. 8765. 
 
 4. What is the cube root of 12-977875 ? Ans. 2.35. 
 
 6* 
 
 lip, I 
 'J 
 
>•■ 
 
 PRACTICAL GEOMETRY* 
 
 .fr-'tf' 
 
 t r 
 
 h 
 
 PBJionoA& OBOBsaTrnv. 
 
 Practical Geometry is a mechanical method of de» 
 scribing mathematical figures by means of a ruler and 
 compasses, or other instruments proper for the purpose. 
 
 1. A point is that which has no parts, or 
 dimensions; as A. 
 
 2. A line is length without breadth ; and its 
 bounds or extremes are points. 
 
 3. A right, or straight Une, is that which 
 lies evenly between its extreme points; A. 
 as A B. 
 
 4. A superficies is that which , 
 has length and breadth only ;. and 
 its bounds or extremes are tines ; 
 as A BCD. 
 
 .A 
 
 .B 
 
 I 
 
 5. A plane, or plane superficies, is that which is every 
 where perfectly flat and even. 
 
 6. A body or solid, is that which has 
 length, breadth, and thickness, and its 
 bounds or extremes are superficies ; as 
 ABCD. 
 
 7. A plane recHlinetU 
 angle is the inclination or 
 opening of two right lines» 
 which meet in a point with- 
 out cutting each other; as 
 ABC. 
 
 8. One right line is said to 
 be perpendicular to another, 
 when the angles on each side of 
 it are equal. Thus A B is perp. 
 to C D. , 
 
 % 
 
 # 
 
PRACTICAL OEOHETRT« 
 
 67 
 
 
 9. A right angle is that which 
 is formed by two right lines, that 
 are perpendicular to each other; 
 as ABC. 
 
 B 
 
 
 10. An acute angle is that which is 
 less thaii e right angle ; as A B C. 
 
 11. An obtuse angle is that which 
 is greater than a right angle ; as 
 ABC. 
 
 12. A circle is a plane figure, formed 
 by the revolution of a right line about 
 one of its extremities, which remain ^1 
 fixed ; a&j ^ 
 
 IS, The centre of a circle is the point 0, about which 
 it is described ; and th<3 circumference is the line or 
 boundary A B C A, by which it is contained. 
 
 "' 14. The radiu3 of a circle is a right 
 line drawn from the centre to the cir- 
 cumference ; as A. 
 
 'n 
 
 15. The diameter of a circle is a 
 right line passing through the centre, 
 and terminated on each side by the 
 circumference ; as A B. 
 
 ;i^ 
 
 ^"^1 
 
PRACTICAL OEOMBTRY. 
 
 ,-y 
 
 16. An are of a circle is any part 
 its periphery, or circumference ; as A D. ( 
 
 17. A chord is a right line which joins the / 
 extremities of an arc ; as A B. \ 
 
 * 
 
 18. All rthne figures, bounded by three right Hues, are 
 called iricn^^!efi; nnd receive different denominations 
 according to th^ nature ot their sides and angles* 
 
 'J 
 
 •■i«' 
 
 19. An equilateral irianf^le 
 is that which has all its sides 
 •equal ; as A B C. 
 
 20. An isosceles triangle is that which haB 
 only two of its sides equal , as A B C. 
 
 <i 
 
 21. A sccAene triangle is that which 
 has all its three sides unequal; as 
 ABC. 
 
 H''''<^' r- 
 
 
PRACTICAL GEOMETRY. 
 
 Cft 
 
 22. A right-angled triangle is that 
 which has one right angle ; the side 
 opposite to the right angle being 
 called the hypothenuse, and the other 
 two sides the legs ; as A B C. 
 
 I: 
 
 *■ 
 
 7 
 
 t,',. 
 
 23. An obtuse-angled triangle is that 
 which has one obtuse angle ; as A B C, 
 and C is the obtuse angle. 
 
 24. An acute-angled triangle is that 
 which has all its angles acute; as 
 ABC. 
 
 25. All plane figurest bounded by four right Knes, aro 
 called quadrangles^ or quadrilaterals; and receive dif- 
 ferent names according to the nature of their sides and 
 angles. ' , 
 
 26. A square is a quadrilateral, whose 
 sides are all equal, and its angles all 
 right angles ; as A B C D. 
 
 «*,> 
 
 27, A rhombus is a quadrilateral, 
 whose sides are all equal, but its 
 angles are not right angles; as 
 AB C D. 
 
70 
 
 PRACTICAL GEOMETRY. 
 
 28. A parallelogram is a 
 . quadrilateralt whose opposite 
 sides are parallel; as A £ 
 C D. 
 
 1 
 
 I 
 I I 
 
 29. A rectangle is a parallelo- 
 gram, whose angles are all right 
 angles ; as A B C D. 
 
 As 
 
 'Jfrr' 
 
 30. A rhomboid is a paral- A^ 
 
 lelogram, whose angles are / 
 
 not right angles ; as A B / 
 
 C D. B^ 
 
 / 
 
 31. All other four-sided figures, besides these, are 
 called trapeziums. 
 
 32. Parallel right lines are such 
 as are every whore at an equal dis- -^ 
 tance from each other ; thus A B is q 
 parallel to CD. 
 
 3 
 
 .D 
 
 33. An angle is usually de* 
 noted by three letters, the one 
 which stands at the angular 
 point being always to be read 
 in the middle; as A B C, a- 
 CBD, DB£, &c. 
 
PRACTICAL GEOIIETEY. 
 
 71 
 
 ■ ■:rr 
 
 < 
 
 Problem 1* 
 
 To divide a given line A B into two equal parta. 
 
 »' , 
 
 
 7K 
 
 v»J 
 
 >f! 
 
 -B 
 
 1. From the points A and B, as centres, with any dis- 
 tance greater than half of A B, describe arcs cutting each 
 other in n and m. 
 
 2. Through these points draw the line ncmi and the 
 point c, where it cuts A B, will be the middle of the linot 
 as required. 
 
 * j^ Problem 2. 
 
 To divide a given angle ABC into two equal parts* 
 
 ■%}■ 
 
 ^-s-#( :*Jt'.- 
 
 1. From the point B, with any radius, describe the arc 
 A C ; and from the points A, C, with the same, or any 
 other radius, describe arcs cutting each other in n. 
 
 2. Then through the point n, draw the line B n^ and it 
 will bisect the angle A B C, as was required. 
 
 irii^: 
 
72 
 
 PRACTICAL GEOMETRY, 
 
 Problem 3* 
 
 From a given point C, in a given right line A B, to 
 erect a perpendicular. 
 
 Case !• — When the point is in or near the middle of 
 the line. 
 
 M 
 
 ■>^- 
 
 '.*■ ' V 
 
 ^.- 
 
 ^<SI^- 
 
 vv 
 
 -^ki'. 
 
 ^f^ 
 
 1. On each side of the point c take any two equal dis- 
 tances c ritcm, 
 
 2. From n and m, with any radius greater than n c or 
 m Cf describe arcs cutting each other in S. 
 
 3. Then, through the point S draw the line S c, and it 
 will be the perpendicular required. 
 
 Case 2* — ^When the point is at, or near the end of 
 the line. 
 
 1. Suppose c to be the given point, then take any 
 point 0, out of the line, and with the radius or distance 
 c, describe the arc mc n, cutting A B in m and c. 
 
 ^. Through the centre o, and the point m, draw the 
 line mon, cutting the arc m c n in n. 
 
 3. Then from the point n draw the line n c, and it will 
 be the perpendicular required. w 
 
PEAOTICAL QT ^MintT. IS 
 
 From a given poiat Ct witkcMita gifan lino ▲ Bt to lat 
 fall a peqModicular. 
 
 /^ 
 
 I 
 '.I 
 
 
 .?l is Oliil P/). 
 
 if.M'f.'iixj "."1 J. nci^^ * r 
 
 1. From the point C, with any radius, describe the are 
 n m, cutting A B in n and m. 
 
 2. From the points n m, with the same or any other 
 radius, describe two arcs cutting each oAer in S. 
 
 3. Then through the poinU C, 3« draw the lijM C D S, 
 and C D will be the perpendicular required. 
 
 
 Problem $• 
 
 'J v/jni> 'ii'v';''j .i 
 
 At a given point £, to make an angle equal to a given 
 angle ABC. 
 
 <tmL 
 
 t^-'i'^H 
 
 
 "fiUil •'?>ti>liif! 
 
 b ^H'i '.'j^' '1'» '>ff' 
 
 ^^ 1. From the point B, with any radius, describe the arc 
 n m, cutting the legs B A, B C m the points m n. 
 
 »si 
 
 I 
 
 '«jl 
 
 
 i J 
 i' 
 
74 
 
 PRACTICAL 0£OMET|tY« 
 
 2. Draw the line E D ; and from the point E, with tbf 
 same radius as before, describe the arc r «. 
 
 3. Take thedifConce m r, on the fonnmr arc, and appljr 
 it to the arc r «, from r to ». 
 
 4. Then through the points E, S, draw the line E Ft 
 and the angle D £ F will b^ equal to the angle ABC, 
 
 f 
 
 Problem 6. - -^ 
 
 as was required. 
 
 To draw a line parallel to a given line A B. 
 
 1. From any tWd poinfe r, !», in the line A B with any 
 radius describe the arcib am. 
 
 2. Then draw the line C D, to touch these arcs, with- 
 out cutting them, and it will be parallel to A B, as was 
 required. 
 
 T^roblem 7. r \' ^ dt^« 
 
 To divide a given line A B into any proposed number 
 of equal parts. 
 
 I 
 
 #^ — ^^. 
 
 / 
 
 / ' "-^- ' ^ 
 
 / 
 
 1. From one end A of the line draw A''in, making any 
 angle with A B ; and from the other end B, draw B n, 
 making an equal angle A iB n. . 
 
 ■ f^fe- O. eJi|Wl »»M ^i-^ .iy^ r«^ « 
 
 Ui. 
 
PRACTICAL OEOMlRTRY. 
 
 75 
 
 2. In each of the linet A m, B n, beginning at A and 
 B, set off as many equal parU, of any convenient length, 
 M A B is to be aivided mto. 
 
 3. Then join the points A, 5 ; 1 , 4 ; 2, 3, &€., and A B 
 will be divided as was required. 
 
 xt 
 
 Problem 8. 
 
 To find the centre of a given circle, or of one ab^tdj 
 described. 
 
 y 
 
 v , 
 
 
 f»» a ./ a 
 
 • Jt'ifJ .ill Ifi/^ I. ims 
 
 . .OI- Mi'twii*rr-A 
 
 1. Draw any dhord A B« and bisect it with the perpen- 
 dicular C D. 
 
 2. Bisect C D, in like manner, with the chord E F, ind 
 their intersection, o, will be the centre required ; obsei*v- 
 ing that the bisection of the chords, and the raising of the 
 perpendicular, may be performed as in problems Ist 
 Aod drd. . ^ 
 
 / A 
 
 St- — 
 
 'A 
 
 
 '^il 
 
 1?J 
 
 u 
 
 "311 
 
 ifcl 
 
 ^C 
 
75 
 
 
 fRAOTICAL OSOMETRT. 
 
 ■ Problem 9rvriafc5«]f^f"'" 
 
 To describe the dircumference 9f a circle through an/ 
 three ^ven points A, B, C, provided the/ are not in a 
 right line. ;^J^ 
 
 vhftytff; oaa '\h 10 
 
 4<33 mil bfui .;T 
 
 1. From the middle point B, draw the lines or chords 
 B A, B C ; and bisect them perpendicularly, with lines 
 meeting each other in O. 
 
 2. Then from the point of intersection, O, with the 
 distance O A, O B, or O C, describe the circle ABC, 
 and it will be that required. 
 
 Problem lO, 
 
 '1 Upon a given right Une A B, to make an equilateral 
 triangle, ' Wr * ■ '^ '*sf» 
 
 vtds 10 KHiiaLM -Mil biifi ,8i ./ . \ i j'4u*i)ouai(f vHlrii>ifi *itu 
 
 1. From the poinU A and B, with a radiua equal to 
 A B, describe aros cutting each other in C. 
 
 2. Draw thb lines A CJB C, and the agui« A C B will 
 be the triangl6 .equired. 
 
PRACTICAL cmbMtttiit. 
 
 77 
 
 Problem 11. 
 
 To make a triangle^ the three sides of which shall be 
 respectively equal to thffis ^ven lines, A, B, C. 
 
 
 vIX 
 
 ; .-. /lv;j;ix;,_;^J) "j/; 
 
 1. Draw a line D E equal to one of the given lines C. 
 
 2. From the point D, with a radius equal to A, describe 
 an arc ; and from the point E, with a radius equal to B, 
 describe another arc, cutting the former in F. 
 
 3. Then draw the lines D F, E' F, and D F E, will be 
 the triangle required. 
 
 
 
 
 ^-k 
 
 Problem 12. 
 
 Upon a given line A li to describe a square. 
 
 
 &di il^ bm f-Am^am 
 
 '\ ,-,', 
 
 .J^ . A. 
 
 iMn 'A\ vMnl .1: 
 
 \S. i 
 
 '\r'> h From the point B, draw B C perpendicular, and 
 equal to AB. 
 
 2. From the points A and C, with the radius A B, or 
 C B, describe two arcs cutting each other in B, and draw 
 the lines A D, C D, and the figure A B C D will be the 
 square required. 
 
 7* 
 
 ■I. 
 
 %\ 
 
 '•''M 
 il 
 
78 
 
 PRACTICAL OFOMETRY. 
 
 Problem 13. 
 
 lo A given triangle, A B C, to inscribe a circle. 
 
 -.•* t^* r**" f:'«'*-y»* 
 
 i u;--pj -f^:,-7>2-^- . -/ 
 
 Bisect any two of the angles, as A and B, with the 
 lines A and B o, 
 
 2. Then from the point of intersection o, let fall the 
 perpendicular o n upon either of the sides, and it will be 
 the radius of the circle required. ,jf ,, Arf,t(T . I 
 
 In a given circle, to inscribe any regular polygon. 
 
 n»?! ni)'/l^^ 'i a. 
 
 1. Draw the diameter A B, which divide into as many 
 equal parts as the figure has sides. 
 
 2. From the points A, B^ as centres, and with the 
 radius A B, describe arcs crossing each other in C. 
 
 3. From the point C, through the second division of 
 the diameter, draw the line C D ; then, if the points 
 A, D, be joined, the line A D will be the side of the 
 polygon required. 
 
 NoTi;.-— It ii to be obienred that in the construction here giTea, 
 A D ii the side of a pentagon, or a figure of Jive sides. 
 
PRACTICAL GEOMETRY. 
 
 79 
 
 W 
 
 Problem 15. 
 
 On a giTen line A B, to make a regular pentagon. 
 
 i 
 
 1. Produce A B towards n, and at the point B make 
 the perpendicular B m equal to A B. 
 
 2. Bisect A B in r, and from r as a centre, with the 
 radius r m describe the arc m, n, cut ing the produced 
 line A B in n. 
 
 3. From the points A and B, with the radius A n, de- 
 scribe arcs cutting each other in D, and from the points 
 A D and B D, with the radius A B, describe arcs cutting 
 each other in C and E. 
 
 4. Then if the line B C, C D, D E, and E A be drawn* 
 ABODE will be the pentagon required. 
 
 (itlU -^V 
 
 Problem 16. 
 
 On a given line A B to make a regular hexagon. 
 
 1. From the points A, B, as centres, with the radius 
 A B, describe arcs cutting each other in ; and from the 
 point 0, with the diiL^tance A or OB, describe the 
 circle A B C D E F. 
 
 2. Then if the line A 6 be applied six times round tlie 
 circumference, it will form the hexagon requhred. 
 
 m 
 
 
 Il 
 
 1 V 
 
80 
 
 P&ACTICAL GEOMETRY. 
 
 Problem 17. 
 
 Ib a given ciicle to iascribe a regidar heptagon. >^ 
 
 .'4-/f« il inioij: ^3 •^^^^:::i^ 
 
 • 1, From any point A in the circumference, with the 
 radius A of the circle; describe the arc B O C, cutting 
 the circumference in B and C. ' 
 
 2. Draw the chord B C, cutting A in D, and B D, 
 or C D, carried seven times round the circle from A, will 
 form the heptagon required. 
 
 '^^'''^^^^'^^•-r:, Problem 18. 
 
 On a given line A B, to form a regular octagon. 
 
 .HO^li< ^^iflf 1<\V2, 
 
 1. On the extremities of the given line A B ere^^i the 
 indefinite perpendiculars A F and B E. 
 
 2. Produce A B both ways to m and. n, and bisect the 
 angles m A F and n B £ with the lines A H and B G. 
 
 tj» 
 
 'IX 
 
 aiicj"*..') 
 
PRACTICAL QEOMETRT* 
 
 91 
 
 3. Make A H and B C each eoual to A B, and draw 
 H 6, C D parallel to A F or B £, and make each of 
 them equal to A B. 
 
 4. From G, D, as centres, i?:th a radiua eqa&i to 
 A B, describe arcs crossing A F, B £« in F and E ; then 
 if 6 F, F E and £ D be drawn, ABCDEFGUwiU 
 be the octagon required. 
 
 ... A. 
 
 Problem 19. 
 
 \ 
 
 ^ ■ 
 - k 
 
 M 
 
 To make an angle of any proposed number of degrees. 
 
 
 So flJ^flMwS)?) '-'"• 
 
 
 1. Draw any line A B ; and having taken the first 60 
 degrees from Uie scale of chords, describe, with radius, 
 the arc n m. 
 
 2. Take in like manner the chord of the proposed 
 number of degrees from the same scale, and apply it 
 from n to m. 
 
 3. Then, if the lino A C be drawn from the poiat A 
 through m, the angle CAB will be that required. 
 
 \f 
 
 \ 
 
 r. 
 
 "«C.- 
 
 ■"^^ 
 
 . fi 
 
 V K-t, 1-^ 
 
 
 
82 
 
 PRACTICAL GEOMETRY. 
 
 
 fT f 
 
 Problem 20* 
 
 HV a.Vi X 
 
 n 
 
 ' To find a risht line that shall be Qearly equal io.^aj 
 given arc A D B of a circle. 4, n /, 
 
 ^1 nty^ifyo ftiO f» J 
 
 .';'U'>''"i > vydiu 
 
 iljufi 06 ;;ii.^(.} oT 
 
 1. Divide the chord A B into four equal parts, nnd set 
 ^ne of the parts A C, on the arc from B to D. 
 
 2. Draw C D, and the double of this line will be equal 
 to the arc A D B nearly. 
 
 Note. — If a right line be made equal to 3^ times the diameter of 
 a circle, it will be equal to the circumference nearly. 
 
 Upon a given line A B> to describe az^ oval, or a i%ur6 
 resembling an ellipse. 
 
 ■ 7;5cvt>pij h» irmituiti 
 
 -T .«» ot i\ moi\ 
 
 i i:u M, -uU 1.;. ■. /'\ /'^ \-U'U ,if'MYV ,8 
 
 'Mlt -itt i*^m!'5fiJ 
 
 1. Divide A B into three equal parts A C, C D, D B ; 
 and from the points C, D, with the radii C A, D B, d^ 
 scribe the circles A G D E and C H E F. 
 
 2. Through the intersections m, n, and centres €, D, 
 draw the lines m H, E n ; and from the points n, m, with 
 
 
 .Ka. 
 
 m 
 
 m 
 
.H.^ PRACTICAL GEOlfETRY. 
 
 83 
 
 loh 
 
 the radii n E, tn H, describe the arcs £ F» H 6, and A O 
 U B F £ will be the oval required* 
 
 . i^_. ,^ Or ihuii -^VtB't-^ 
 
 The transverse and conjugate diameters being given. 
 
 
 
 t*, IV U01S 
 
 y <iH vi imp***;-'! 
 
 IV-v.'vI|-jH 
 
 1!. Draw the transverse ^na conjugate diameters, A B^ 
 C £>, bisecting each other perpendicularly in the centre 0« 
 
 2. With the radius A O, and centre C, describe area 
 cutting A B in F/; and these two points will be the foci 
 of[ the ellipse. ft^-— < — — — j -" " " ' " " " ^'^' 
 
 n /3. Take any number of points n,«, &c. in the tr«>.ns- 
 ^Verse diameter A B, and with the radiii An, ftB, and 
 centres F /, describe arcs intersecting each other in 
 
 .;, ,4^ Through the points S, S, &c. draw the curve 
 A^ C S 1! Dt and it will be the circumference required ; 
 or, having found the foci, F/, as before, take a thread, of 
 the length of the transverse diameter, and put it round two 
 pins fixed at the points F/,* then stretch the thread F S/ 
 to its greatest extent, and it will reach to the point S in 
 the curve; and by moving a pencil round within tha 
 .thread, keeping it always stretched, it will trace out the 
 curve required. 
 
 
 m ?*i->d.:ft vj:.: i£Rt nt 
 
 iRVB %nun w* ' I •''^ 
 
 i 
 I 
 
 ml 
 
 ^:i: 
 
84 
 
 IIKNSORATIOlf or 8UPSRnCIE8. 
 
 i U 
 
 xursmuinoif or ■rmmriozBS. 
 
 Q. VHiat is Mensuration of Superfkies ? 
 
 A. Mensuration of superficies teaches how to find the 
 area or superficial content of any figure, without anj 
 regard to its thickness. ^^ . 
 
 Rule* — ^To multiply the side by itself gives the area. 
 
 .1 .* 
 
 Examples* 
 
 ' 1. WhatistheareaofthesquareABCDiWhoMfide 
 18 8 feet? 
 
 .«! 
 
 ^ 
 
 
 > No».— Iftachofthe 
 
 . tides of the square A B 
 
 3 feet C D be divided into 8 
 
 3 P*i^t*t '^^^ ^* opposite 
 
 " ■ , points be connected, it 
 
 A«. o <i« A will appeer obvious that 
 
 ATM, USq.II. the square A BCDwiU 
 
 contain 9 somJI squares, 
 
 I or square feet. 
 
 \ 2. What is the area of a square whose side is 4 feet? 
 t i H Ans. 16 feet. 
 
 3. How many square yards in a square, whose side is 
 20 feet? Ans. 44yds. 4 feet. 
 
 4. How many square yards in a squr»re, whose side is 
 31 feet? Ans. 106yds. 7 feet. 
 
 5. How many acres in a square field, whose side is 50 
 poles? Ans. 15 ac. 2 roods, 20 poles. 
 
 6. How many acres in a square field, whose side is 80 
 poles? Ans. 40 acres. 
 
MENSURATION OF SUPERFICIES. 
 
 or A mBOTAXVOXiB. 
 
 85 
 
 Rule. — Multiply the length by the breadth, gives the 
 area. 
 
 Examples* 
 
 1. Required the area of the rectangle A B C D, whoso 
 length A B is 13.75 chains, and breadth B C 9,6 chains. 
 
 13.75=A B. 
 
 u.>' ■«* ...y. ''4v^' 
 
 t . ' 
 
 9.5 
 
 
 6875 
 12375 
 
 10) 
 
 130.625 
 
 acres 
 
 13.0625 
 
 ^ 4 
 
 roods 
 
 0.2500 
 40 
 
 poles 
 
 10.0000 
 
 n 
 
 Ans. 13 ac. Oro. 10 po, 
 
 2. Required the area of a rectangular board, whose 
 length is 12 feet, and breadth 2 feet. Ans. 24 feet. 
 
 3. Required the area of a rectangular board, whose 
 length is 12| feet, and the breadth 10 inches. 
 
 Ans. 10/^ sq. feet. 
 
 4. Required the superficial content of a rectangular 
 field, whose length is 12.25 6hains, and bieadth 8.5 
 chains. Ans. 10 ac. 1 ro. 26 po. 
 
 5. How many square yards of painting in a partition, 
 whose length is 20 feet, and height 8 feet ? 
 
 Ans. 17 yds. 7 feet. 
 
 6. What is the area of a rectangle, whose length is 14 
 feet, 6 inches, and breadth 4 feet, 9 inches ? 
 
 Ans. 68 .ft. 126 sq. in. 
 
 h 
 
 Wi 
 
 ^^% 
 
 
 ^1 
 
 ■11 
 
 n 
 
86 
 
 MENSURATION OP SUPERFICIES* 
 
 or iL ABOMBVf. 
 
 Rllle* — Multiply the side by the pcrpcndic>a]ar 
 breadth) and the product will be the area. 
 
 J. 
 
 £xample8« 
 
 * !^ * 
 
 sfn; 
 
 1. Required the area of the rhombus A B C D, whose 
 side A B is 12 ft. 6 in. and its perpendicular breadth D £ 
 9ft. 3in. 
 
 ft. in. 
 i 12 6=A B 
 ' 9 3=D£ 
 
 112 6 
 3 1 6 
 
 •W 
 
 Ans. Feet 115 7 6 p. 
 
 2. What is the area of a rhombus, whose side is 14 
 feet, and perpendicular breadth 5 feet ? Ans. 70 feet. 
 
 3. Required the area of a rhombus, the length of whose 
 side is 12 ft. 9 in. and its height 10 ft. 6 in. 
 
 ;: Ans. 133 ft. 10 in. 6 p. 
 
 4. Required the content of a rhombus, the side being 
 4 ft. 10 in. and the perpendicular 18 inches. 
 
 Ans. 7 ft. 3 in. 
 
 5. Find the content of a piece of land in the form of a 
 rhombus, its length being 6.20 chains, the perpendicular 
 5.45 ch. Ans. 3 ac. 1 ro. 20 po. 
 
 .i^-^:. 
 
 
 
 -M 
 
 ''■K' 
 
 *^%fe,^. 
 
 ¥-Al 
 
 le 
 
MENSURATION OF SUPERFICIES. 
 
 87 
 
 ;if 
 
 or 
 
 BHOMBOZO. 
 
 R\ille.— Multiply the length by the perpendicular 
 heigh', gives the area. 
 
 Examples. 
 
 1. What is the area of the rhoml • 
 length A B is 10.52 chains, and its p< 
 D £ 7.63 chains ? 
 
 t 
 
 ^, whose 
 jlt height 
 
 10.52=A B 
 7.63 
 
 3156 
 6312 
 7364 
 
 10);80.2676 
 
 acres 8.02676 
 4 
 
 roods 0.10704 
 40 
 
 Ans. 8a. Or. 4 p. 
 
 poles 4.28160 
 
 2. Required the area of a rhomboid, whoso length is 
 10.51 chains, and breadth 4.28 chains. 
 
 Ans 4 ac. 1 ro. 39 po. 
 
 3. What is the area of a rhomboid, whose length is 
 7 ft. 9 in. and height 3 ft. 6 in. ? Ans. 27 ft. 18 sq.- in. 
 
 4. How many square yards in a rhomboid, whose 
 length is 37 ft. and height 5 ft. 3 in. ? 
 
 Ans. 21/j sq. yds. 
 
 
 
^. 
 
 
 >. 
 
 o \>.^. 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 1.0 
 
 I.I 
 
 ^1^ 1^ 
 
 us 
 
 140 
 
 
 
 : 
 
 1— III— llll^ 
 
 
 < 
 
 6" 
 
 ». 
 
 Hiotographic 
 
 Sdeaces 
 
 Corporalion 
 
 \ 
 
 ,V 
 
 \\ 
 
 
 23 VVIST JMAIN STRUT 
 
 WIBSTEt,N.Y. 145S0 
 
 (716) t72-4S03 
 
 
 ■45 
 

 ^ 
 
88 
 
 MENSURATION OF SUPERFICIES. 
 
 or A 
 
 Rule 1* — Multiply the boUie by the perpendicular 
 height, and take half the product for the area. ^ 
 
 Examples* 
 
 1. Required the area of the triangle ABC, whose base 
 A B is 10 ft. 9 in. and its perpendicular height D C 7 (I 
 
 ^ ft. in. 
 
 S ' 10 9— 10.76=AB 
 
 7 3= 7.25=C D - 
 
 ni. 
 
 Vj: 
 
 ?:^^t 
 
 p»*<mU-«» vi** 
 
 ?... 
 
 5375 
 2150 
 7625 
 
 \ 2) 77.9375 
 
 feet 38.96875 
 144 
 
 \ 
 
 &\ 
 
 ~.-t»'«»*.'A-.i-)r-'fc. 
 
 
 387500 
 387500 
 96875 
 
 aq. in. 139.50000 
 
 Ans. 38 ft. 139 sq. in. 
 
 2. What is the area of a triangle, whose base is 20 ft. 
 and the perpendicular 5 feet .? Ans, 50 ft. 
 
 3. How many square yards in a triangle, whose base is 
 40 feet, and the perpendicular 30 feet ? 
 
 Ans. 66|sq. yrds. 
 
 4. Required the area of a triangle, whose base is 12.25 
 ohains, and height 8.5 chains. Ans. 5 uc* 33 po. 
 
 Rule 2«-*When the three sides are given : Add all 
 the three sides together, and take half that sum ; next sub* 
 
MENSURATION OF SUPERFICIES. 
 
 89 
 
 tnct each side severallj from the said half sum, then mul- 
 tiply that half sum and the three remainders together, and 
 extract the square root of the product for the area of the 
 triangle. 
 
 ( Examples. 
 
 1. Required the area of the triangle ABC, whose 
 three sides B C, C A, A B, are 13. 14. and 15 feet re- 
 spectively. 
 
 13=BC 
 
 14=CA 
 
 ■ ^ 16=AB 
 
 — 21 21 21 
 2) 42 13 14 15 
 
 half sum 21 8i2, Tf^* 
 
 6M 
 r 
 
 
 8 1st rem. 
 
 168 ^ ^ 
 7 2nd rem. 
 
 \ 
 
 'rta. 
 
 iw 
 
 
 1176 
 
 6 3rd rem. - 
 
 7056 
 
 64 (84 sq. feet. 
 
 164) 656 
 656 
 
 2. Required the area of a triangle whose sides are 20, 
 
 30 and 40 feet. Ans. 290.4737 sq. feet. 
 
 i 3. Required the area of an equilateral triangle, each of 
 
 whose equal sides is 25 chains. Ans. 27.0632 acres. 
 
 4. Required the area of an isosceles triangle, whose 
 base is 20, and each of its equal sides 15. ^ ns. 1 1 1.803. 
 
 5. Required the area of a right-angled .rii^ngle whose 
 
 hypotenuse is 50 and the other two sides oO ami 40. 
 
 ' Ans. 600. 
 
 f . ■• ■■■■ 8* 
 
(M 
 
 MENSURATION OF SUPERFICIES. 
 
 6. How many acres aro there in the triangle, whose 
 three sides aro 380, 420, and 765 yards. 
 
 Ans. 9 ac. ro. 38 po. 
 
 OF A T&APSZZUM. 
 
 Rule*— Add the two perpendiculars together, multi- 
 lily that sum by the diagonal, and take haf the product 
 for the area. 
 
 Examples* 
 
 1. Required the area of the trapezium A B C D, whose 
 diagonal A C is 84, the perpendicular B £ 28, and the 
 perpendicular D F 21. i* 
 
 28=B£ 
 
 21r=DF / 
 
 
 49 
 
 84 
 
 ■jf- 
 
 X 
 
 196 
 392 
 
 ' '* -■ • »-...**#»,+,. ,s^ ,*M* «- <.*.■!*' «y«»*«**r* 
 
 
 2) 4116 
 Ans. 2058 area of the trar \BCD. 
 
 2. Required the area of a trapezium whose diagonal is 
 40 and the two perpendiculars 20 and 10. Ans. 600. 
 
 3. Required the area of a trapezis^m whose diagonal is 
 80|, and the two perpendiculars 24^ and 30 j^^. 
 
 Ans. 2197.65. 
 
 4. What is the area of a trapezium, whose diagonal is 
 108 fl. 6 in. and the perpendiculars 56 ft. 3 in. and 60 ft. 
 9 in. ? Ans. 6347 ft. 36 sq. in. 
 
 6. How many square yards of paving are there in a 
 trapezium, whose diagonal is 65 feet, and the two perpen- 
 diculars, 28 and 33| feet respectively ? 
 
 Ans. 222.083 sq. yds. 
 
 
 '*«5 
 
 .^ 
 
MEiNSURATION OF SUPERFICIES. W 
 
 6. How many acres are there in the trapezium, whose 
 diagonal is 4.75 chains, and the two perpendiculars fall- 
 ing on it, 2.25 and 3.6 chains respectively ? 
 
 Ans. 13ac. 3ro. 23 po. 
 
 or RBOVXJkB POXtTOOm. 
 
 Rule* — ^When the side and perpendicular are given, 
 multiply the length of one of the sides by the number of 
 sides which the Sgure contains, then multiply that product 
 by the perpendicular, and take half of the last product for 
 the area ; but if the side only be given, square the side, 
 and multiply it by the tabular number found opposite its 
 name in the following table, and the product will be 
 the area. 
 
 
 No. of 
 
 NAMES. 
 
 TABULAR 
 
 SIDES. 
 
 
 NUMBER. 
 
 3 
 
 Trigon .... 
 
 0.4330127 
 
 4 
 
 Tetragon . . . 
 
 1.0000000 
 
 5 
 
 Pentagon . . . 
 
 1.7204774 
 
 6 
 
 Hexagon . . . 
 
 2.5980762 
 
 7 
 
 Heptagon . . • 
 
 3.6339126 
 
 8 
 
 Octagon . . . 
 
 4.8284272 
 
 9 
 
 Nonagon . . . 
 
 6.1818240 
 
 10 
 
 Decagon . . . 
 
 7.6942088 
 
 U 
 
 Hendecagon . . 
 
 9.3656411 
 
 12 
 
 Dodecagon . . 
 
 4 
 
 11.1961524 
 
 £.■ 
 
03 
 
 MENSURATION OP SUPERFICIES 
 
 m.. 
 
 Examples. 
 
 u f . 
 
 1. Required the area of the regular pentagon ABC 
 D £t one of whose sides being 25 feet, and the perpendi- 
 cular O P from its centre 17.2 feet. 
 
 Side A B=r 25 
 No. of sidesss 5 
 
 125 
 Perpr. P=17.2 
 
 250 
 
 875 
 
 :-•' : V 
 
 Or, ihiit :. 
 25 side A B. 
 25 
 
 125 
 50 
 
 625 
 
 1.72 UbaUr auBbw.. 
 
 2) 2150.0 
 Ans. 1075 fbet. "*' 
 
 J -*--;■,* lA b«t>iv)'£f/ 
 
 1250 
 4375 
 625 
 
 Ans. 1075.00 
 
 2. Required the area ofa hexagon, one of whose equal 
 sides is 14.6 feet» and the perpendicular from the centre 
 12.64 feet? Ans. 553.632 sqr. feet. 
 
 3. Required the area of a heptagon, one of whose equal 
 sides is 19.38» and the perpendicular from the- centre 20. 
 
 Ans. 1356.6. 
 
 4. Required the areu of an octagon^^ one of whose equal 
 sides is 9.941, and the perpendicular from the centre 12. 
 
 Ans. 477.168. 
 
 5. Required the erea of a regular octagon, each of 
 whose equal sides is 16. Ans. 1236.0773. 
 
 6. Required the area of a regular decagon, each of its 
 equal sides being 20}. Ans. 3233.491125. 
 
 OF za&BavziAR BzaaT-ZiZNSD rzouRxis. 
 
 Rule* — Divide the figure into triangles and trape- 
 iaums» and fmd the areas of each of them separately, then 
 
MENSURATION OF SUPERFICIES. 
 
 93 
 
 add these areas together, and their sum will give the area 
 
 of the whole figure. 
 
 « 
 
 . .1.. Examples. 
 
 1. Required the area of the irregular right-lined figure 
 A B G D £ F, the dimensions of which are as follows : 
 F B=20.75, F C=27.48, E C-18.5, B n= 14.25, 
 £ jn=:9.35, D r=12.8, and A «=8.6. 
 
 -^ <» •^.s.li 
 
 ■.1 'YU 
 
 ...^^' 
 
 / 
 
 . -i 
 
 •r A B F. 
 »f D E C. 
 
 20.75X8.6 =178.450 -7-2=89.225 .r« 
 
 18.5 X 12.8 =236.80 ^^2=118.40 am 
 
 14.25-^9.85=23.60X27.48=648.5280-1-2=324.264 .re. 
 
 of F B C E. _- ^— ^ 
 
 Abs. 531.889 trM 
 
 «ri B C D £ F. 
 
 2. Required the area of an irregular hexagon, like that 
 in the last example, supposing the dimensions of the dif- 
 ferent lines to be the halves of those before given. 
 
 OF 
 
 OIROZJB. 
 
 "Rule 1* — Multiply the diameter by 3. 1416 — gives 
 . the circumference. 
 
 2. Divide the circumference by 3.1416 — gives the 
 diameter. 
 
 3. Square the diameter, and multiply it by .7854 — 
 gives the area. 
 
 4. Square the circumference, and multiply it by 
 .07958 — gives the area. 
 
 5. Divide the area by .7854, and extract the square 
 root— "gives the diameter. 
 
 6. Divide the area by .07958, and extract the square 
 root— gives the circumference. 
 
 m 
 
 ii 
 
94 
 
 MENSURATION OF SUPERFICIES. 
 
 Examples* 
 
 ... ^ :> 
 
 1. What is the circumference and area of a circle* whose 
 diameter is 3 feet ? 
 
 3.1416 
 
 3 f«et dlamcUr. 
 
 Ant. 9.4248 fMt einumf. 
 
 .7854 
 
 Au. 7.0686tq«ft«arM. 
 
 2. If the diameter be 26, what is the circumference ? 
 
 Ans. 81.6816. 
 
 3. If the circumference be 75» what is the diameter ? 
 
 * Ans. 23.873. 
 
 4 What is the circumference, when the diameter is 7 ? 
 
 - Ans. 21.9912. 
 
 5. What is the diameter of a circle, whose circumfer- 
 ence is 50? Ans. 15.9156.. 
 
 6. What is the area of a circle, whose diameter is 5} 
 feet? Ans. 23.758350 feet. 
 ' 7. How many square yards are there in a circle, whose 
 circumference is 10| yds.? Ans. 9.19646375. 
 
 8. How many square yards are there in a circle, whose 
 radius is 15^ feet ? Ans. 81.1798. 
 
 9. How many square feet are there in a circle, whose 
 circumference is 20y*7 yards ? Ans. 289.36. 
 ^ 10. It is required to find the radius of a circle, whose 
 area is an acre. Ans. 39^ yrds. 
 
 Rule 7. — To find the length ofany arc of a circle : 
 Multiply the chord of half the arc by 8, from that product 
 subtract the chord of the whole arc, and one-third of the 
 remainder will be the lengths of the arc nearly ; or multi- 
 ply the decimal .01745 by the degrees in the given arc, 
 and that product by the radius of the circle, for the length 
 of the arc. 
 
MENSURATION OF SUPERFICIES. 
 
 dd 
 
 Examples. 
 
 ' 1. The chord A B of the 
 whole are A B C is 48.74, 
 and the chord A C of half 
 the arc 30.25, what is the 
 length of the arc ? 
 
 ■-'{ 
 
 242.00 
 
 48.74 
 
 3) 193.26 
 
 jV-> 
 
 AnS. 64.42 length of the tK A B C. 
 
 2. Required the length 
 of the arc A B, which con- 
 tains 60 degrees, and the 
 radius B O of the circle 
 being 7 feet. 
 
 ,i ■ 
 
 ^''^, 
 
 1.04700 
 7 
 
 Ans. 7.32900 fMt tba m a b. 
 
 -•..•»♦■/> 
 
 '' 3. The chord of the whole arc is 30, and the cL.nl of 
 half the arc is 17, what is the length of the arc ? 
 
 Ans. 35^. 
 
 4. The chord of the whole arc is 50|, and the chord of 
 half the arc is 30f, what is the length of the arc ? 
 
 Ans. 64.6. 
 
 5. What is the length of an arc of 30 degrees, the 
 radius of its circle being 9 feet ? Ans. 4.7115. 
 
 6. What is the length of an arc of 12^ degrees, the 
 radius being 10 feet? Ans. 2.1231. 
 
 Rule 8* — To find the area of a sector of a circle: 
 Multiply the radius of ^e circle, by half the length of the 
 
 A 
 
 /■/ H 
 
96 
 
 MENSURATION OF SUPERFICIES. 
 
 arc of the sector, and the product will be the area : or, as 
 260 degrees is to the number of degrees in the arc of the 
 sector, so is the area of the circle to the area of the sector. 
 
 Examples. 
 
 1. What is the area of 
 the sector O B C A 0, the 
 radius A being 10 feet, 
 and the arc A CB, 18 feet? 
 
 1st Example. 
 
 10=AO 
 9=iAGB > 
 
 SOfMtuMorOBG AO. 
 
 2. Required the area of 
 the sector, the arc A G B 
 being 30 degrees, and the 
 diameter 3 feet. 
 
 "'r' 
 
 2d Example. 
 
 .7854X 9=7.0686=»1!;^:.*« 
 
 Ana. no : 80 1 : 70686 : .SBtOS WM .f the MCtort 
 
 hi 
 
 8. What is the area of a sector, whose arc contains 18 
 degrees, Uie diameter being 3 feet ? Ans. .35343. 
 
 4. What is the area of a sector, whose radius is 10, 
 and arc 20 ? Ans. 100. 
 
 5. Required the area of a sector, whose radius is 25, 
 and its axz containing 147° 29'. Ans. 804.3986. 
 
 Rule 9. — To find the area of a segment of a circle : 
 Find the area of the sector, having the same arc as the 
 segment ; then find the area of the triangle formed by the 
 chord of the segment and the two radii of the sector, and 
 the sum or difference of these areas, according as the seg- 
 ment is greater or less than a semicircle, will be the area 
 of the segment required. 
 
MENSURATION OF SUPCRIiCIES. 
 
 97 
 
 Examples. 
 
 1. The chord A B is 24, and the height or versed sine 
 C D of half the arc A C B is 5 ; what is the area of the 
 segment A B C A ? 
 
 ^■* , 
 
 First find the requintes thus : 
 
 y/ A D»+D C« :s:A C 13 the chord of half the arc. 
 A C>^5=C £ 33.8 the diameter of the circle 
 C £ 4-2=C O 16.9 the radius of the circle. 
 AC X8— AB-r3a:A C B 26.666 the length of the arc. 
 CO-CD=*DO 11.9 the perp. of the A A OB. 
 
 D 0=11.9 ^, , 
 A B= 12 i L* 
 
 142. Sana of ^ CAB. 
 
 13.333halfthearc ACB 
 16.9 the radius. 
 
 / 
 
 119997 / 
 
 79998 
 
 13333 
 
 From 225.3277 «if,;'» B C A 0. 
 Take 142.8 ««ofu.. ^, A B. 
 
 Hem. 82.6277 •:;^'^ A B C A. 
 
 Mgnmil 
 
 r«(.t"3»wi 
 
 2. Required the area of a segment, its chord being 12, 
 and the radius of the circle 10. Ans. 16.3504. 
 
 3. What is the area of a segment, whose versed sine m 
 18, and the diameter of the circle 50 ? Ans. 636.375. 
 
 4. Required the area of a segment, whose chord is 16, 
 and the diameter 20. Ans. 44.728. 
 
 9 
 
 
 A 
 
06 
 
 MENSURATION OF 6UPERPICIC8. 
 
 6. What is tho area of a leffment of a circle, wboM 
 arc is 60", and the diameter of the circle 10 feet ? 
 
 Ana. 2.2647. 
 6. Required the orea of the segment of a circle, whose 
 ▼ersed sine is 5, and the diameter of the circle 20 feet. 
 
 Ans. 61.4184. 
 
 r 
 
 or AN BXAZPSIf OS OVAXi. 
 
 Rule* — Multiply the transverse diameter by the con- 
 gregate, and this product again by .7854, and the result 
 will be the area. 
 
 t 
 
 Examples* 
 
 1. Required the area of an ellipsis, whose tranverse 
 diameter A B is 24, and the congregate C D, 18. 
 
 A B 24 SB tosMvtrM diMMltr. 
 G D 18^^ coajogtu tltamtttr. 
 
 192 
 24 
 
 482 
 
 .7864 
 
 1.728 
 2160 
 8456 
 3024 
 
 
 Ans. 389.2928 ss >morik«tiiipri«. 
 
 S. Required the area of an ellipse, whose transrerse 
 and conjugate diameters are 70 and 50. Ans. 2748.9. 
 
 3. Find the erea of an oyalt whose two axes are 24 
 and 18. Ans. 889.2928. 
 
 •ft 
 
m.N8UBATIOIf or aOLIIMU 
 
 Qi Whtt if Meaauration of Mlidi ? 
 
 A. Mensuration of loUdi teaches how to find the whole 
 eapecity or content of any solid, considered under the 
 triple dunensions of length, breadth, and thicknesa. 
 
 Deflnitioiu* 
 
 Q. What is a cube ? 
 
 A. A cube is a solid contained 
 by six equal square sides, or faces, 
 as A D. 
 
 Q. What is a parallelo- / 
 piped? "^i^ 
 
 A. A parallelopiped is a 
 solid contained by six rectan- 
 gular plane faces, every oppo- 
 site two of which are equal 
 and parallel ; aa A D. 
 
 n 
 
 Q. What is a prism? > 
 
 A. A prism is a solid, whose ends are 
 two equal, parallel, and similar plane 
 figures, and its sides parallelograms; as 
 A B C D £ A. 
 
100 
 
 MENSURATION OF SOLIDS. 
 
 Q. What 18 a oylinder ? 
 
 A. A cylinder is a solid, whose surface 
 is circular, and its ends two circular planes 
 as AC. 
 
 i,» 
 
 
 
 Q. What is a pyramid ? 
 
 A. A pyramid is a solid, whose sides 
 are all triangles, meeting in a point as 
 the vertex, and the base any plane 
 figure ; as A B C D £ A. 
 
 
 
 
 Q. What is a sphere ? 
 
 A. A sphere or globe is a solid 
 described by the revolution of a 
 semicircle about its diameter, 
 which remains fixed, as A B C D. 
 
 
 
 OF A OUBS, PBZSSS OH OlTXiXNDBR. ; ? 
 
 Rule !• — To find the solid content of a cube, 
 prism, or cylinder : find the area of the base, or end, and 
 multiply it by the height or length of the figure, gives the 
 solid content. 
 
 Rule 2* — To find the superficial content of a cube, 
 prism, or cylinder : Multiply the perimeter or circum- 
 ference of the base or end of the figure, by the height or 
 length of the cube, prism, or cylinder, to which product 
 add the areas of the two ends, if required, gives the whole 
 surface of the figure. 
 
MENSURATION OF SOLIDS. 
 
 101 
 
 £xamples« 
 
 1. What is the solid and superficial content of a paral* 
 lelopiped A B C G H £, whose length A B is 8 feet, its 
 breadth A £ 4^ leet, and its depth A D 6} feet. 
 H a 
 
 4e kreadlh 
 ••^ A E. 
 
 6.75 'i'^ 
 
 225 
 315 
 270 
 
 9(«ic« Ihc 
 brtadih. 
 1 q e twice tiM 
 
 22.5 iMriawtof. 
 8 
 
 30.375 area of the end. 
 8 length A B. 
 
 B 180.0 "^/•» 
 60.75 
 
 Ans. 240.75 !i".S:'' 
 
 Am. 243.000 feet solid content. 
 
 •conual. 
 
 3. What id the superficial content of a cube, the length 
 of each side being 20 feet ? Ans. 2400 feet. 
 
 3. What is the superficial content of a triangular prism, 
 whose length is 20 feeif and each side of its end or base 
 18 inches? ' Ans. 91.948 feet. 
 
 4. Find the convex surface of a round prism, or cylin- 
 der, whose length is 20 feet, and the diameter of its base 
 2 feet. Ans. 125.664. 
 
 5. What is the solid content of a centre, whose side is 
 24 inches? Ans. 13824. 
 
 6. How many cubic feet are in a block of marble, its 
 length being 3 ft. 2 in., breadth 2 ft. 8 in., and thickness 
 2ft. 6 in.? Ans. 21^ feet. 
 
 7. Required the solidity of a triangular prism, whose 
 length is 10 feet, and the Uiree sides of its triangular end 
 or base at 3, 4, 5 feet. Ans. 60. 
 
 8. Required the content of a round pillar or cylindw, 
 whose length is 20 feet, and circumference 5 ft. 6 in. 
 
 Ans. 48.1459. 
 
 OF 
 
 PTAAmD OR ooira. 
 
 Rule 1 • — To find the solid content of a pyramid or 
 cone : Multiply the area of the base by one-third of the 
 perpendicular height, gives the solid content. 
 
 9* 
 
 ri'i 
 
 
102 
 
 MENSURATION OF SOLIDS. 
 
 Rule 2* — To find the superficial content of a pyra* 
 mid or cone : Multiply the perimeter of the base by half 
 the slant height, to which add the area of the ba&e, if re- 
 quisite, gives the superficial content. 
 
 • '^ Examples. 
 
 1. What is the solid and superficial content of the cone 
 A B C, the diameter of whose base A B is 6 feet, and the 
 slant height A C or B C is 10 feet ? 
 
 M'^* 
 
 C V.i.''. 
 
 
 
 '^.'i:. ;"!',i=^. 
 
 v5< ■;;. .1 
 
 in-i '■' 
 
 _, f\;j}- 
 
 AC«=10xlO=100 
 ^ABs: ax 3= 9 
 
 '■.» ' ri 
 
 .i''^'. ^'i 
 
 V* 91 
 
 ^i pevp. o€s= 9.539a 
 
 WA. 
 
 .7854 
 AB*=:6X6= 36 
 
 
 47124 
 23562 
 
 8,1416 
 6 
 
 18.8496 circumfer. 
 5 i slant ht. 
 
 94.2480 arMofthabedy. 
 Si8.2744 arMofthabut. 
 
 Ans^ 19^^5224 feetNp>eMta«t 
 
 28.2744 area of the base, 
 multiplied by 3.1797 | of the perp. C. ^ 
 
 Ans. 89.9041 feet solid coat. 
 
 
«r- 
 
 MENSURATION OF SOLIDS. 
 
 103 
 
 2. What is : erficial content of a triangular pyramid, 
 the slant heigbi .:«eing 20 feet, and each side of the base 
 3 feet? Ans. 90 feet. 
 
 8. Required the surface of a cone, the slant height 
 being 50 feet, and the diameter of the base 8| feet. 
 ^ Ans. 667.69. 
 
 4. Requi.ed the solidity of a square pyramid, each side 
 of its base being 30, and its perpendicular height 25. 
 
 Ans. 7500. 
 
 5. Find the solid content of a triangular pyramid, whose 
 perpendicular height is 30, and each side of the base 3. 
 
 Ans. 38.97117. 
 
 6. What is the content of a pentagonal pyramid, its 
 height being 12 feet, and each side of its base U feet ? 
 
 Ans. 27.5276. 
 
 7. Required the content of a cone, its height being 10| 
 feet, and the circumference of its base 9 feet. 
 
 Ans. 22.56093. 
 
 1 
 
 or THB 
 
 FBirSTUM OF A 
 
 OR ooira. 
 
 Rule 1* — To the areas of the two ends of the frus- 
 tum add the square root of their product, and this sum 
 being multiplied hj a tl^rd of the height, will give the 
 iolidity. 
 
 IB 
 
 Rule 2* — Multiply the sum of the perimeterr or 
 circumference of the two ends, by the slant height of the 
 frustum, and \M the product will give the superficial 
 eoDtent. 
 
 r^ -- •-, — 
 
 J ■• 
 
 ,»^:tftf« 
 
 . ii .'Vi 
 
 
 
 « .:tUii '<■• 
 
-'^A^OF^^' 
 
 104 
 
 MENSURATION ' OF SOLIDS. 
 
 Examples. 
 
 1. Required the solid and superficial content of the 
 frustum of the cone £ A B D, the diameter of whose 
 greater end A B is 5 feet, that of the less end £ D 3 feet, 
 and the perpendicular height, S S, 9 feet. 
 
 Note 1. — When the 
 ■ItDt keigklU notgiven, 
 it may be found by ex- 
 tracting the aquare root 
 of theium of the iquarea 
 of the perpendicular 
 height and diySbreBce of 
 the radii ; 
 
 .7854 
 5x5= 25 
 
 39270 
 15708 
 
 areaof AB==:19.6350 
 
 Tktu: 
 
 3x3= 
 
 .7854 
 9 
 
 A8=ai-ES5=U=«l 
 9»=9X9=81 
 
 areaof£D= 7.0686 
 
 19.6350 
 7.0686 
 
 V» 82 
 
 9.0553 aleiit bt. 
 
 A 8=5 X 3.1416=!15.7080 
 ED=3X 3.1416= ^'*^^ 
 
 25.1328 w'"«rfe«'*. 
 9.0553 alant bt. 
 
 ^« 138.79196100 
 
 11 'YOI Muarerootef 
 l.#01 protluct. 
 
 19.6350 arMofA B. 
 
 7.0686 "i^ of ED. 
 
 
 Aim. 226.58504 aup con. 
 
 38.4846 
 \ of perp. 3 
 
 Ans. 115.4538 MUdeontMit. 
 
 ■■* ;t 
 
 
 ■0. 
 
 ,5 H 
 
 Note 2.— To the superficial content add the areai of both endi, 
 if the whole surface be required. 
 
 2. What is the solidity of the frustum of a cone, the 
 diameter of the greater end heing 4 feet, and of the less 
 end 2 feet, and the altitude 9 feet? Ans. 65.9736. 
 
MENSURATION OF SOLIDS. 
 
 105 
 
 3. What in the solidity of the fruatoin of a sqare pyni- 
 
 at of 
 
 dide of the 
 
 end 
 
 inches 
 the less end 15 inches^ and the height 60 inches ? 
 
 Ans. 9.479 cu. ft. 
 
 4. What is the solidity of the frustum of an hexagonrvl 
 pyramid, the side of whose greater end is 3 feet, that of 
 the less end 2 feet, and the length 12 feet 7 
 
 Ans. 197.463776 cu. ft. 
 
 5. What is the superficial content of the frustum of a 
 square pyramid, whose slant height is 10 feet, one side of 
 the greater end being 3 ft. 4 in. and of the less end 2 ft. 
 2 in.? Ans. 110 ft. 
 
 6. To find the convex surface of the frustum of a cone, 
 the slant height of the frustum being 12^ feet, and the 
 circumference of the two ends 6 and 8.4 feet. 
 
 Ans. 90 feet. 
 
 4 
 
 OF JL 8PBSBB OR OZiOBS. 
 
 Rule 1 • — To find the solid content of a sphere : 
 Cube the diameter, and multiply it by .5236, and the pro- 
 duct will be the solidity. 
 
 '' Rule 2. — To find the superficial content of a 
 sphere : Square the diameter, and multiply it by 3.1416, 
 or multiply the diameter by the circumference — either of 
 these methods will give the superficial content. 
 
 ^Examples* 
 
 1. What is the solid and superficial content of the 
 sphere A D E B, whose diameter A £ is 17 inches ? « 
 
 A^ 17'=289 
 
 17^=4913 .^^^^^^ 3.1416 
 
 .5236 
 
 29478-*^! 
 14739 
 9826 
 24565 
 
 Ans. 2572.4468 solid inches. 
 
 , 
 
 1734 
 
 B 
 
 289 
 
 
 1156 
 
 
 289 
 
 
 867 
 
 Ans. 
 
 907.9224 ;:„»;: 
 
 if 
 
 
 i' 
 
 I 
 
KM 
 
 MENSURATION OF 80LID8. 
 
 2. What if the loUdity of a tphertf whose diameter is 
 l^feet? Ans. 1.2411. 
 
 3. What is the solidity of the earth, supposing it to b« 
 perfectly spherical, its diameter being 7957} miles ? 
 
 Ans. 263858149120 cu.m. 
 • 4. What is the convex superficies of a sphere, whose 
 diameter is 1| feet, and the circumference 4.1888 feet ? r 
 
 Ans. 5.58506 sq. feet. 
 
 5. If the diameter, or axis of the earth, be 7957 j miles ; 
 
 what is the whole surface, supposing it to be a perfect 
 
 sphere? Ans. 198944286.35235 sq. miles. 
 
 is > 
 
 or TBB SfiOMSKT OF A svBsma. 
 
 Rule 1 • — To three times the square of the radius of 
 its base add the square of its height ; and this sum mul- 
 tiplied by the height, and the product again by .5236, will 
 give the solidity. 
 
 Rule !2«— -Multiply the circumference of the whole 
 sphere by the height of the segment, and the product will 
 be the sup trficial content. 
 
 '■': i.yi.. 
 
 i i ^. ^ . V-J 
 
 
 . '*■ 
 
 
 I': ' 
 
 '}■/'■■' ■ 
 
 ^j»-.. -* ~.n4.^^^ 
 
 
 a<v^ 
 
 V 
 
 »r *^^f-:**ifi •»■ fc'.^^i 
 
MENSURATION OF SOLIDS. 
 
 107 
 
 V *. 
 
 Examples. 
 
 1. Wnat is the solid and superficial content of the 
 segment C A B, the radius A n being 7 inches, the height 
 C n 4 inches, f*nd the diameter of the whole sphere C D 
 16 J inches ? 
 
 An=7 
 7 
 
 49 
 # 
 
 147 
 16=n C» 
 
 163 
 43snC. 
 
 C Ds=16.25 
 3.1416 
 
 9760 
 1625 
 6500 
 1625 
 4875 
 
 51.05.1000 
 
 4 
 
 t;^ 
 
 I 
 
 652 
 X .6236 
 
 1.341.3872 inch, solid content. 
 
 Ans. 204.204 •~^ti"J- 
 
 2. What is the solidity of the segment of a sphere, the 
 diameter of whose base is 20, and its height 9 ? 
 
 Ans. 1795.4244. 
 
 3. What is the content of a spherical segment, whose 
 height is 4 inches, and the radius of its base 8 ? 
 
 Ans^ 435.6352 cu. in. 
 
 4. What is the superficial content of the segment of a 
 sphere, whose height is 4} incheS) and the diameter of the 
 whole sphere is 21 inches ? Ans. 296.8612 sq. in. 
 
 5. What is the convex surface of a spherical zone, 
 whose breadth is 4 inches, and the diameter of the 
 sphere* from which it was cut, 25 inches .' 
 
 Ans 314.16 sq. incbef. 
 
 IV 
 
 y 
 n 
 
 I' 
 
106 
 
 MENSURATION OF SOLIDS. 
 
 or TBB ASOnXiAB BODZS8. 
 
 Tho whole number of regular bodies which can possi- 
 bly bo formed is five, viz. : 
 
 1. The Tetraedroni which has four equal triangular 
 faces. 
 
 2. The HexaedroTit which has six equal square faces. 
 
 3. The Octaedron, which has eight equal triangular 
 faces. 
 
 4. The Dodecaedron, which has twelve equal penta- 
 gonal faces. 
 
 5. The Icosaedron, which has twenty equal triangular 
 faces. I * . 
 
 Note. — If the following figures be made of pasteboard, and the 
 lines be cut half through, so that the parts may be turned up and 
 glued together) they willreprescnt the^oe regular bodies 
 
 •^ ■>V." A*^-^ 
 
 TETRAEDRON. 
 
 " " i*'t^..k-'\. .' 
 
 
 
 
 HEXAEDRON 
 
 
 d- 
 
 
 
 
 J rS- J . 
 
 
 
 
 
 ■ i 4rif 
 
 
 
 
 
 OCTAEDROM. 
 
 na.fc 
 
 :, n-^ -* 1 
 
 .t 1 .';::, it- 
 
 >.|i "fo DODECAEDROrV 
 
 .-..*. '^^ 
 
 ICOSABDROIT. 'H 
 
MENSURATION OF SOLIDS. 
 
 100 
 
 Table 
 
 or THS SURrACEB AND SOLIDITIES O^ tAK RCQULAR 
 
 BODIES, WHEN TUE LINEAR 
 
 EDGE IS 1. 
 
 No. of 
 SIDES. 
 
 4 
 
 6 
 
 8 
 12 
 20 
 
 NAMES. 
 
 1 
 
 SURFACES. 
 
 SOLIDITIES. 
 
 Tetraedron . . 
 Hdxasdroa 
 Octaedron 
 Dodecaedron . 
 Icosaedron . . . 
 
 1.73205 
 
 6.0000 
 
 3.46410 
 
 20.64578 
 
 8.66025 
 
 0.11785 
 
 1.0000 
 
 0.47140 
 
 7.66312 
 
 2.18169 
 
 Rule 1 • — To find the superficies : Multiply the 
 square of the linear edge by the tabular area, opposite its 
 name, and the product will be the superficial content. 
 
 K- 
 
 Rule 2« — To find the solidity : Multiply the cube 
 of the linear edge, b)' the tabular solidity, opposite its 
 name, and the product will be the solid content. 
 
 
 .•lb 
 
 ;i^ 
 
 lit 
 
 liXampleso 
 
 1. What is the superficial and solid content of a 
 Tetraedron, whose linear edge is 4 ? 
 
 Tabular area 1.73205 
 4«= 16 
 
 Tab* solidity 0.11786 
 
 1039230 
 173205 
 
 Ana. 17.71280,-Pi,. 
 
 m 
 
 64 
 
 47140 
 70710 
 
 7.54240 -"1 
 
 •onUat. 
 
 / 
 
 m 
 
110 
 
 artificers' work. 
 
 2. Required the solidity of a tetraedron, whose linear 
 edge is 6. Ana. 25.452. 
 
 3. What is the superficial content of an octaedron, 
 whose linear side is 4 ? Ans. 65.4256. 
 
 4. The linear side of a dodecaedron being 3, what is 
 the solidity? Ans. 206.90424. 
 
 5. What is the solid content of ao icosaedron, whose 
 sMeisS? - Ans. 58.90563 
 
 I 
 
 Artificers estimate, or compute the value of their works 
 by different measures, viz. : 
 
 Olazingt Maaoni? flat work, and sotne parts of joiners' 
 work, are computed at so much per square foot, 
 
 Painter8\ Pl€uterers\ Paver8\ ana some descriptions 
 of joiners' work, are estimated by the square yard, 
 
 Roofst Floorst PartitionSf &c., by the square of 100 
 feet. 
 
 Bricklayers' work, by the square rod, containing 272 J 
 feet. ! 
 
 NoTB 1.— The roof of a house it said to be of a true pUchf when 
 the rafters are 1 of the breadth of the building. In this case, there- 
 fore, the breadth must be accounted equal to the breadth and half 
 breadth of the building. 
 
 NoTK 2.— Bricklayers compute their work at the rate of a brick 
 and a half thick ; therefore, if the thickness of a wall be more or 
 lest, it must be reduced to the standard thickness by roultiplyiug 
 the area of the wall by the number of half bricks in the thickness, 
 and dividing the product by 3. 
 
 i:t 
 
 . .^ lExamples. \ 
 
 1. A certain house'jias 3 tiers of windows, 3 in a tier, 
 the height of the first tier being 7 feet 10 inches, the 
 second 6 feet 8 inches, and the third 5 feet 4 inchet ; 
 
artificers' work. 
 
 in 
 
 and the breadth of each window is 3 feet 11 inches 
 What will the glazing cost at 14 d. per s<iuarc feet. 
 
 A. in. 
 
 19 10 
 
 11 
 
 ft. 
 
 in. 
 
 7 
 
 10 
 
 6 
 
 8 
 
 5 
 
 4 
 
 19 
 
 1 n th* whole 
 
 3 
 
 11 
 
 
 3 
 
 11 
 
 n lilt wliolt 
 -^ brwdtb. 
 
 in. 218 
 C=i= 9 
 3=;:|= 4 
 
 2 
 11 
 11 6" 
 
 a. iJ233 
 
 6 at 
 
 l^iV 11 
 rf.2=i= 1 
 
 valuaof 6"= 
 
 13 
 
 18 10 
 0^ 
 
 d. 
 
 Ads. £13 11 1 
 
 2. What is the price of 8 squares of glass, each mea- 
 suring 4 feet 10 inches long* and 2 feet 11 inches broad, 
 at ^\d. per square feet ? Ans. iS 1 1S#. 9d. 
 
 3. What is the value of 8 squares, each measuring 3 
 feet by 1 feet 6 inches, at 7}({. per square foot ? 
 
 Ans. £1 3«. 3d'. 
 
 4. What is the price of a marble slab, 5 feet 7 inches 
 long, and 1 foot 10 inches broad, at 69. per square foot ? 
 
 Ans. jS3 \a. hd. 
 
 5. What will be the expense of ceiling a room, the 
 length of which is 74 feet 9 inches, and the width 11 feet 
 6 inches, at 3«. lOjd. per square yard ? 
 
 Ans. ^18 105. \d, 
 
 6. What will the paving of a court-yard cost, at 4|(f. 
 per square yard, the length being 58 feet 6 inches, and 
 the breadth 54 feet 9 inches ? Ans. £7 0». lOd. 
 
 7. The circuit of a room is 97 feet 8 inches, and the 
 height 9 feet 10 inches, what is this charge for painting it, 
 at 25. 8}d per rquare yard ? Ans. i&14 II5. 2d. 
 
 % 
 
 r 
 
112 
 
 ARTIFICERS* WORK. 
 
 8. What is the expense of a piece of wainscot 8 feet 3 
 inches long, and 6 teet 6 inches broad, at Of. 7\d. per 
 square yard? Ans. £l Ids. 5d. 
 
 9. In a piece of partitioning 173 feet 10 inches long, 
 and 1 feet 7 inches in height, how many squares ? 
 
 Ans. 18aqr. 39 ft. 8' 10" 
 
 10. If a house measures wiihin the walls 52 feet 8 inches 
 in length, and 30 foot 6 inches in breadth, the roof being 
 of a true pitch ; what will it cost rooting at lOt. 6<i. per 
 square? Ans. 4^12 \2$. W^d. 
 
 11. How many rods are there in a wall 62j feet long 
 14 feet 8 inches high, and 2 J bricks thick, counting each 
 rod 279 feet? Ans. 5 rods 167 ft. 
 
 ,-^-.*> 
 
 .- % 
 
 ^.i ,!♦'' '■•'■ ■' -■" • 
 
 •h 
 
 ■I-' 
 
 '■■.- ■r.)^<- 
 
 •i , 
 
 
 'y^ 
 
 S^ >*i ;^' ^ 
 
 '^7/^' 
 
 1* - .■ 
 
 iff 
 
 f 
 
 . 
 
 
 A"' ^. 
 
 * , . >■ '' 
 
 ' '' '■ I'li-i' ! 
 
 U '1 
 
its 
 per 
 
 :he8 
 5ing 
 per 
 
 ong 
 iach 
 I 
 
 BOOK IkKKPING, 
 
 BY SINGI. r KMHY. 
 
 Question. What is Book knrping ? 
 
 Jlnswer. Book keeping is the tirt of recordm g pocuniary 
 or commci'cial traiisactiuns in a regular and H^r.euiutic 
 manner. 
 
 Q What are the names of the books u»i. <i(^ kc| t T 
 
 ^ The Day-Boukf the Cush-Book, the /^edger, and 
 ihe -idl-Book. , 
 
 Q. What is the Day-Book ? 
 
 .^. The Day-Bouk contains first an inventor- of i\.e 
 existing state of the merchants' at}airs : after wl 'h ire 
 entered, in the regular order of time, the daily transac- 
 tions of goods bought and sold, where it must be obs- rved 
 that Dr. or Debtor, is placed alter the name of au\ per- 
 son for money or goods which he receives ; and ( . or 
 Creditor, for whatever the merchant receives from hun. 
 
 Q. What is the Cash-Book I 
 
 A. The Cash-Book contains the particulars of all n o- 
 ney transactions. Cash is debited, on the left hand si( >, 
 to all sums received ; and credited, on the right hand siil •, 
 by all sums paid. The excess of the Dr. side above the 
 Cr. shows the balance or amount of cash in chest. 
 
 Q. What is the Ledger? 
 
 A, In the Ledger are collected the dispersed accounts 
 of each person from the Day-Book and Cash-Book, and 
 entered in a concise manner in one folio ; the sums in 
 which he is Dr. being arranged on the left hand, and 
 those in which he is Cr. on the right hand page of the 
 folio ; the balance of each is ascertained by taking the 
 difference between the Dr. and Cr. sides. 
 
 Q. What is the Bill-Book I 
 
 Ji. In the Bill-Book are copied the particulars of ail 
 Bills *sj ilxchange, whether Receivable or Payable. 
 
 10* 
 
 
 m 
 
 
 ji^ 
 
DAY BOOK 
 
 Inventory. 
 
 Jmn'y i. j have in ready money, 
 
 Biilff receivable, No. t, on S. Johnston, due 
 291 h iiist. 
 
 Tea, 3 chests, wt. 2cwt. 3qrs. lOIb. at 68. 2d. 
 per lb. 
 
 Raw Sugar, 2hlids. wt. 27ct. 3qr. 181b. at 
 3£. 14s. 8d. per cwt. 
 
 James Taylor owes me on bond, dated Au- 
 gust I4j 1828, with interest, at £5 per Ct. 
 per ann. 
 
 tf 
 
 I owe as folloi¥s; 
 
 John Herdson, a balance of accounts, 
 Bernard Mason, for purchase of my house, 
 by auction, to be paid Isl Feb. next, £800 
 Duty on do. at £6 per ct. 40 
 
 Bills payable, viz. No. 1, Wm. Homes' bill 
 to H. Williams or order, accepted by me, 
 due I9th inst 
 
 Allen, Wild, St Co. Leeds, Cr. 
 
 By 3 pieces superfine blue cloth, each 36 yds 
 
 at 25s. 6d. per yard, 
 „ 2 piecr t narrow brown, 84 yds. at 43. 9d. 
 „ Wrappers, 
 
 £. 
 1500 
 
 24 
 
 9S 
 
 104 
 
 70 
 
 1796 
 
 8. 
 » 
 
 3 
 
 1 
 4 
 
 n 
 
 8 
 
 d. 
 » 
 
 8 
 
 >» 
 
 8 Bernard Masun, 
 lo 2 s». raw sugar at 9i per lb. 
 To 3i lbs. green lea, at 8s. 6d. per lb. 
 „ 3| yds. blue cloth, at 2ds. 
 
 Dr, 
 
 37 
 
 840 
 
 45 
 922 
 
 >i 
 
 10 
 
 15 
 
 If 
 9 
 
 10 
 
 »» 
 10 
 
 137 
 19 
 
 
 
 157 
 
 14 
 
 19 
 
 5 
 
 18 
 
 »» 
 6 
 
 1 
 
 1 7 
 
 5 6 
 
 7114 
 
 2 
 
 
 
 "9i 
 
8. 
 
 d. 
 
 » 
 
 *f 
 
 3 
 
 8 
 
 1 
 
 »» 
 
 4 
 
 >t 
 
 >« 
 
 » 
 
 9 
 
 10 
 
 If 
 
 »» 
 
 15 
 
 10 
 
 
 t 
 
 U 
 
 » 
 
 19 
 
 »» 
 
 6 
 
 6 
 
 18 
 
 6 
 
 
 2 
 
 7 
 
 7i 
 
 o 
 
 
 
 9i 
 
 DiAY ROOK. 
 
 115 
 
 J«n> ». 
 
 10 
 
 »» 
 
 14 
 
 » 
 
 19 
 
 u 
 
 » 
 
 23 
 
 23 
 
 Samiul Fletcher, Cr. 
 
 ^y Keni hops, let. Ick- 5lbs. at £5 7t.0d. 
 „ Worcester, do. 12 at & 11 6 
 Six innnths' credit, or £ 6 per Ct. diicoont 
 for present payment. 
 
 Simmonds & Co. Liverpool, 
 Qy yellow soap. 2cwt. at 76c. 
 „ 12doz. candies, at Ss. 6d. 
 4 doz. mould do. at lis. 3d. 
 
 Cc. 
 
 i» 
 
 William Tomlingon, 
 To narrow cloth, 7 yds. at 5s. 6d. 
 „ callicoi 15 yds. at Os. 8^ per yd. 
 
 Dr 
 
 Hazard and Jones, 
 
 To 1^ St. yellow soap, at 9d. per lb. 
 
 ^ St. mottled do. at 9^d. 
 
 9 lb. candies, at 9d. 
 
 Dr 
 
 >» 
 
 »» 
 
 3 lb. moulds, at Is. 0||d. 
 
 Jameit Sanderson, 
 
 By goods, as per invoice, 
 
 Cr. 
 
 Hazard and Jones, 
 
 To 17.^ lbs. loaf sugar, at Is. Id. 
 
 „ 12 ll)s. raw, do. at lOd. 
 
 „ li lbs. Congou tea, at 78. 6d. 
 
 „ i lb. Hyson, at 12s. 
 
 Dr. 
 
 £. j •■ 
 
 6 IS 
 
 8 
 
 15 
 
 d. 
 
 6 
 3 
 
 5 9 
 
 7 12 
 6 2 
 
 14 
 
 19 
 
 1119 
 
 10 
 
 9 
 
 15 
 0! 5 
 Oi 6 
 Oi 3 
 
 1 II 
 
 n 
 
 31 .fohn Hcrdson, 
 'lo Hops, 10 lbs. 
 ,, i| ream cap paper. 
 
 Br. 
 
 at Is. Id. p. 
 
 at 7d. per quire, 
 
 O'lO 
 
 
 
 
 
 
 6 
 7i 
 
 9 
 9 
 
 6 
 
 Hi 
 
 
 
 
 10 
 10 
 
 ic| 8 
 
 * 
 
 I 
 
 k 
 
 
 
116 
 
 DAY BOOK. 
 
 Feb. 1 
 
 10 
 
 10 
 
 12 
 
 William Tomlinson, 
 
 To 2 8k yellow soap, at 9d. per lb. 
 
 „ 6 lbs. mould candles, at ]«. Id. 
 
 „ Id lb(. lump sugar, at la. O^d. 
 
 Dr 
 
 Tames Taylor, Dr 
 
 To half a year's interest on £70, at 6 per cent, 
 per ann. 
 
 William Tomlinson, Dr. 
 
 To 1 piece sup. blul cloth, ^6 yds. at 27s. 6d. 
 For bill at 1 month. 
 
 James Sanderson, Cr, 
 
 By cheese, 25Ct. 3qrs. 171bs. at £3, 2s. 6d 
 per cwt. ~ 
 
 Allen, Wild, & Co. Leeds, Dr. 
 
 To my acceptance of their Bill at 2 mon. > 
 
 drawn 3d Jan. B. P. Book, No. 2, 5 
 
 Oats' Purveyance, in partnership with J. 
 
 Henderson, Dr. 
 
 To cash for oats purchased by me. 
 
 Do. do. by Henderson, 
 
 Do. for warehouse room, &c. 
 
 Cr. 
 
 By cash received for oats sold, 
 Do. do. by J. H. 
 
 Dr. 
 
 To Profit, i (£42, 13s. S^d.) being my share, ? 
 „ J. H. i (£42, 13 6i) being his share, 5 
 
 X 
 
 i. 
 
 1 
 
 6 
 
 16 
 
 2 4 
 
 15 
 
 49 10 
 
 80 
 
 80 
 
 26 
 449 
 
 18 
 
 
 
 II 
 
 I 13 
 
 477 4 
 
 507 9 
 65 
 
 d. 
 
 
 6 
 
 8 
 
 
 
 21 
 
 
 
 562i 1 1 
 
 
 3 
 
 8 
 
 11 
 
 2 
 
 8 
 
 10 
 
 85 6 11 
 
DAY BOOK. 
 
 117 
 
 1832. 
 Feb. 12 
 
 John Henderson, 
 
 To cash advanced him on oatt' concern, 
 „ Oats sold and reeceived for by him, 
 
 By oats purchased by him, 
 „ his sh^re or profit, 
 
 
 £. i«. 
 
 Dr. 
 
 t 
 
 
 433 17 
 
 
 56 
 
 ^'i 
 
 Cr. 
 
 488 
 
 19 
 
 
 449 
 
 
 
 
 42 
 
 !3 
 
 
 491 
 
 13 
 
 d. 
 
 
 
 3 
 
 H 
 
 11 
 
 * 
 
 f .^.'iP^^Fy 
 
 I 
 
 i 
 
CASH BOOK. 
 
 
 
 ^ 
 
 
 V 
 
 
 ( 
 
 ' 1832. 
 
 Ca8H, Dr. F 
 
 £. 8 
 
 d. 
 
 1332. Contra. Cr.lF 
 
 . £. 8 
 
 .!d. 
 
 Jaa.l 
 
 To stock, 
 
 1500- 
 
 1 
 
 Jun. 9. 
 
 By S. Fletcher, paid 
 
 
 1 
 
 
 " Bills RcceivaUle, 
 
 
 
 
 him bill No. 1. 
 
 24 3; 9 
 
 
 No. 1, on S. John- 
 
 
 
 
 'IIisBCc't.l5l.5s.9d. 
 
 
 
 
 son, 
 
 24 : 
 
 1 9 
 
 
 less ISs.Sd. 
 
 
 
 " 9 
 
 " S. Fletcher, cheque 
 
 
 
 
 Discount,! 41. 10s. 6d 
 
 _ — 
 
 ■ — 
 
 
 on Smith &, Co. 
 
 9K 
 
 5 3 
 
 
 Diif. sou Dr. side, 
 
 91.138.3d. 
 
 ^,^ ^ 
 
 . ^ 
 
 
 .' 
 
 
 
 " 19 
 
 "Bills payable No. 1. 
 
 
 
 / 
 
 
 
 
 
 W. Holmes's, 
 
 45 lOI — 
 
 - , >: 
 
 ,■ ' 
 
 
 
 " 31 
 
 " T. Henderson, bal. 
 
 
 
 ■ 
 
 i'. 
 
 
 
 
 of accU. (ab. 4d.) 
 
 37 
 
 5 6 
 
 
 
 
 
 
 Bulauco, 
 
 142C17 9 
 
 Feb.l 
 
 
 1533 1 
 
 
 
 7~ 
 
 Feb.l. 
 
 
 1533 17 
 
 
 To balance, per op- 
 
 
 
 By Bernard Mason, 
 
 
 
 
 posite. 
 
 14261 
 
 7 9 
 
 
 (total, e:m. Se. 2id. 
 
 
 
 " * 
 
 " W. Tomlinson, 
 
 
 
 
 abt. 5s. 2}d.) 
 
 832 
 
 
 
 
 («b8t.3i,) 
 
 41 
 
 3 
 
 " 8 
 
 " W. Tomlinson, pd. 
 
 
 
 
 " J. Taylor, i year's 
 
 
 
 
 to J. Sims, by his or- 
 
 
 
 
 int. on 701. 
 
 11 
 
 5 
 
 
 der, 
 
 10 
 
 
 
 
 " W. Tomlincon, bill 
 on Jones Sc Co. Lon. 
 
 
 
 " 16 
 
 James Sanderson, 
 881. Is. 8|d. abtmt. 
 
 
 
 ! 
 
 No. 2, duo 10 May, 
 
 60 
 
 
 
 
 Is. 8}d. 
 
 GS 
 
 
 
 t 
 I 
 
 Should have been at 
 
 
 
 
 
 
 
 1 
 
 Irao.deljit him with 
 
 
 
 
 Balance, 
 
 565 1 
 
 2 1U 
 
 i 
 
 discount 10a. 
 
 — - 
 
 — — 
 
 
 
 
 
 
 His account 491. 10, 
 
 
 
 
 
 
 
 
 diff. lOi. see Or. 
 
 
 
 
 
 
 
 ' 
 
 side. 
 
 — - 
 
 - — 
 
 
 
 
 
 " 12 
 
 To Hazard & Jones's 
 Assignee, composi- 
 tion on 31. 15b. 6d. at 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 
 1 
 
 i 
 
 128. 6d in the £• 
 
 
 
 
 
 
 
 1 
 
 Loss, 11. 88.3}. 
 
 2 
 
 7 2k 
 
 
 
 
 
 
 '■ 
 
 1495 
 
 12 Tu 
 
 
 - ' * 
 
 1495 
 
 12 lU 
 
 Index to the Ledger* 
 
 A. Allen, Wild, & Co. 
 
 B. Bills payable. 
 
 F. Fletcher, Samuel. 
 H. Heudervon, John. 
 Hazard & jonefl. 
 M. Maaon, Bernard. 
 
 O. Oats' Purveyance. 
 S. Slock, 
 
 Simmonds & Co. 
 
 Sanderson, Jamet, 
 T. Taylor, James, 
 
 Tomlinson, Wm. 
 
 1832. 
 Jan. 1 
 

 LEDGER. 
 
 '^' 
 
 6 
 
 9 
 
 
 
 
 lU 
 
 1633. 1 Stock, 
 J8n.l 
 
 Dr. 
 
 Feb.l2 
 
 1832. 
 Jan. 1 
 
 1832. 
 Jan.31 
 
 To mindriei, amount 
 of my debta, 
 " Balance acc't« 
 
 James Tavlor, Dr. 
 
 To money on bond, 
 " Haifa yr'a interest, 
 
 £■ 
 
 922 
 460 
 
 JOBN HCNDERSONiDr. 
 
 To cash, 371. 5s. 6d. 
 abt. 4d. 
 
 Feb.l2 
 
 1838. 
 Jan. 8 
 
 " Sundries, 
 " Do. on oats' concern, 
 ^ance, 
 
 70 
 1 
 
 71 
 
 13 
 
 18 
 
 •1 
 
 488 
 
 d. 
 
 10 
 0* 
 
 1833. 
 Jan.l 
 
 Contra, 
 
 1833. 
 Feb. 4 
 
 Cr. 
 
 By sundries, amoant 
 of property. 
 
 Cr. 
 
 491 
 
 Bernard Masoit, Dr. 
 
 To sundries, 
 '• Cash, 833, abat. 
 
 5s. Sid 
 
 1831. Bills Payable, Dr 
 Jan.l9Tocas]i, 
 
 Feb.l8 
 
 10 
 
 8 
 8 
 
 Jli 
 
 8J 
 
 Contra, 
 
 By cash for interest, 
 " Balance, 
 
 £• s. 
 
 1796 
 
 d. 
 9 
 
 cb 
 1 
 
 1332. 
 Jan.l 
 
 Feb.l2 
 
 Balunce, 
 
 flfo. 
 
 1833. ALLBit,Wii.o,&Co. 
 Dr. 
 
 Feb.lOlTo bills payable, 
 " ISj" Balance, ffo 
 
 7 
 832 
 840 
 
 45 
 80 
 
 14 
 
 5 
 
 00 
 
 10 
 00 
 
 9i 
 3i 
 
 Contra, Cr. 
 
 By balance of acc'ts. 
 
 By sundries on oats* 
 concern. 
 
 70 
 
 "ti 
 
 37 
 
 401 
 "491 
 
 
 
 n 
 
 15 
 
 10 
 
 13 
 
 8* 
 
 13 
 
 84 
 
 1832. 
 Jan. 1 
 
 Contra, Cr. 
 
 By purchase of house, 
 and duty, due Feb- 
 ruary 1st. 
 
 80 
 
 77 
 
 157 
 
 00 
 18 
 
 18 
 
 1832. 
 Jan. 1 
 
 Feb.l0 
 
 ..-I— 
 
 1832. 
 Jan. 5 
 
 Contra, Cr. 
 
 ByHolmea'tb01,No.l 
 
 Allen, Wild, & Co's. 
 bill. No. 3, bb 
 
 840 
 I40 
 
 45 
 
 10 
 
 80 
 
 Contra, 
 By cloth, 
 
 Cr. 
 
 157 
 
 18 
 
 157 
 
 18 
 
 i 
 
120 
 
 LEDGER. 
 
 1833. 'Samuel Fletcuir, 
 Dr 
 
 Jan. 9 To bill «nd diacount 
 ou bopi, c. b. 
 
 Feb.l2 
 
 1832. 
 
 Jan.U 
 Feb. 1 
 
 
 1833. 
 
 SiMMONOS & Co. Dr, 
 To balance, ffo. 
 
 Wm. ToMLiNfoir, Dr 
 
 To good*, 
 Do. 
 
 To cloth, 
 Coib, 101. diac. 10s. 
 
 (Iazard Sc Jones, Dr. 
 
 Jan. 19 To soap and candles, 
 " 28 " Sugar and tea, 
 
 14 
 
 1830. 
 Feb.lO 
 
 1830. 
 
 Feb.l3 
 
 1832. 
 Feb.l2 
 
 Ja's Sanderson, Dr 
 
 To cash, 881. abat. 
 Ic. 8). 
 
 Oats' Purveyanre iu 
 Co. with J. Herdson, 
 Dr. 
 
 To 8undrio8, 
 
 ProHi, 
 it0 8elf,421.13i.5|fd. 
 JT.H. 42l.13i.5id 
 
 CfENERAL Dr. 
 
 To cash in hand, 
 James Taylor owes me 
 
 s. 
 
 19 
 
 19 
 
 19 
 
 49 
 10 
 
 60 
 
 88 
 
 477 
 
 8.' 
 
 1833. Contra, 
 Jan. 9 
 
 Cr. 
 
 56-2 
 
 8} 
 
 11 10 
 
 5fir) 12 
 
 70 
 
 635 
 
 12 
 
 Jan. 10 
 
 By hops, 
 
 Choquo on Smith and 
 Co. 
 
 Contra, 
 By foods. 
 
 Cr. 
 
 1832. 
 Feb.l 
 
 1832. 
 Fcbl2 
 
 Contra. 
 
 By casli. 
 Abatement, 
 
 BybHI, 
 
 Cr. 
 
 c.b. 
 c.b 
 
 lit 
 
 »u 
 
 1832. 
 
 Jan. 23 
 Feb.lO 
 
 1832 
 Feb.12 
 
 Contra, Cr. 
 
 By cash .for composi- 
 tion. 
 Remainder lost. 
 
 CbNTRA, 
 
 By goods. 
 " Choose, 
 
 Cr. 
 
 £ 
 
 15 
 
 9 
 34 
 
 14 
 
 Contra. 
 By sundries, 
 
 Cr 
 
 1832. Balance, Cr. 
 
 Feb.12 By T. Herdson, I owe, 
 Bills payHlilc, 
 Allen, Wild, & Co. 
 Simmonds &, Co. 
 Stock acc't. debited. 
 
 60 
 
 60 
 
 s. d. 
 
 5 
 
 13 
 19 
 
 19 
 
 13 
 
 
 13 
 
 9 
 3 
 
 
 
 
 
 3i 
 
 3J 
 
 7 
 80 
 
 88 
 
 5C2 
 
 15 
 
 2J 
 3* 
 
 11 
 
 6 
 2* 
 
 8i 
 
 10 
 
 562 11 10 
 
 1 17 
 
 80 " 
 
 77 
 
 14 
 
 460 
 
 635 
 
 II 
 
 6 
 
 
 04 
 
 m 
 
15 
 
 9 
 
 24 
 
 14 
 
 5 
 
 13 
 
 
 
 13 
 
 60 
 
 
 3i 
 
 60 
 
 2* 
 3* 
 
 15 
 
 7 
 80 
 
 3 
 
 16 
 
 6 
 2i 
 
 88 
 
 84 
 
 5C2 
 
 11 
 
 10 
 
 562 
 
 11 
 
 10 
 
 1 
 
 80 
 
 77 
 
 H 
 
 46U 
 
 17 
 
 »> 
 
 18 
 19 
 
 18 
 
 4i 
 »» 
 
 6 
 
 
 Oi 
 
 635 
 
 12 
 
 lU 
 
 •*#