one hundred-dollar bill; how many dollars must Ames return to Peabody? Ans. 37 dollars.

13. Bought of P. Parker a cooking-stove for 31 dollars, 7 quintals of his best fish at 6 dollars per quintal, 14 bushels of rye at 1 dollar per bushel, and 5 mill-saws at 16 dollars each, in part payment for the above articles, I sold him eight thousand feet of boards at 15 dollars per thousand; how much must I pay him to balance the account? Ans. 47 dollars. 14. In 1 day there are 24 hours; how many in 57 days? Ans. 1368 hours. 15. In one pound avoirdupois weight there are 16 ounces; how many ounces are there in 369 pounds?

Ans. 5904 ounces.

16. In a square mile there are 640 acres; how many acres are there in a town, which contains 89 square miles?

Ans. 56960 acres. 17. What cost 78 barrels of apples at 3 dollars per barrel? Ans. 234 dollars.

18. Bought 500 barrels of flour at 5 dollars per barrel, 47 hundred weight of cheese at 9 dollars per hundred weight, and 15 barrels of salmon at 17 dollars per barrel; what was the amount of my purchase? Ans. 3178 dollars.

19. Bought 760 acres of land at 47 dollars per acre, and sold J. Emery 171 acres at 56 dollars per acre, J. Smith 275 acres at 37 dollars per acre, and the remainder I sold to J. Kimball at 75 dollars per acre; how much did I gain by my sales?

Ans. 7581 dollars.

20. Bought a hogshead of oil containing 184 gallons, at 75 cents per gallon; but 28 gallons having leaked out, I sold the remainder at 98 cents per gallon; did I gain or lose by my bargain? Ans. 1488 cents, gain.

21. Bought a quantity of flour, for which I gave 1728 dollars, there being 288 barrels; I sold the same at 8 dollars per barrel; how much did I gain? Ans. 576 dollars.

22. Purchased a cargo of molasses for 9212 dollars, there being 196 hogsheads; I sold the same at 67 dollars per hogshead; how much did I gain on each hogshead?

Ans. 20 dollars.

23. A farmer bought 5 yoke of oxen at 87 dollars a yoke; 37 cows at 37 dollars each; 89 sheep at 3 dollars apiece. He sold the oxen at 98 dollars a yoke; for the cows he received 40 dollars each; and for the sheep he had 4 dollars apiece. How much did he gain by his trade? Ans. 255 dollars.

24. The sum of two numbers is 5482, and the smaller number is 1962; what is the difference?

25. The difference between two numbers is smaller number is 1482; what is the greater?

Ans. 3520. 125, and the Ans. 1607. 1282, and the Ans. 5676. 871, what is

26. The difference between two numbers is greater number is 6958; what is the smaller? 27. If the dividend is 21775, and the divisor the quotient?

Ans. 25. 28. If the quotient is 482, and the divisor 281, what is the dividend? Ans. 135442. 29. If 144 inches make 1 square foot, how many square feet in 20736 inches? Ans. 144 feet. 30. An acre contains 160 square rods; how many rods in a farm containing 769 acres? Ans. 123040 rods.

31. A gentleman bought a house for three thousand fortyseven dollars, and a carriage and span of horses for five hundred seven dollars. He paid at one time two thousand seventeen dollars, and at another time nine hundred seven dollars. How much remains due? Ans. 630 dollars.

32. The erection of a factory cost 68,255 dollars; supposing this sum to be divided into 365 shares, what is the value of each? Ans. 187 dollars.

33. Bought two lots of wild land; the first contained 144 acres, for which I paid 12 dollars per acre; the second contained 108 acres, which cost 15 dollars per acre. I sold both lots at 18 dollars per acre; what was the amount of gain?

Ans. 1188 dollars. 34. Sold 17 cords of oak wood at 6 dollars per cord, 36 cords of maple at 3 dollars per cord, and 29 cords of walnut at 7 dollars per cord. What was the amount received?

Ans. 413 dollars.

35. Daniel Bailey has a fine farm of 300 acres, which cost him 73 dollars per acre. He sold 83 acres of this farm to Minot Thayer, for 97 dollars per acre; 42 acres to J. Russel, for 87 dollars per acre; 75 acres to J. Dana, at 75 dollars per acre; and the remainder to J. Webster, at 100 dollars per acre. What was his net gain? Ans. 5430 dollars.

36. J. Gale purchased 17 sheep for 3 dollars each, 19 cows at 27 dollars each, and 47 oxen at 57 dollars each. He sold his purchase for 3700 dollars. What did he gain?

Ans. 457 dollars.

37. Purchased 17 tons of copperas at 32 dollars per ton. I sold 7 tons at 29 dollars per ton, 8 tons at 36 dollars per ton,

and the remainder at 25 dollars per ton. Did I gain or lose, and how much? Ans. 3 dollars, loss. 38. John Smith bought 28 yards of broadcloth at 5 dollars per yard; and, having lost 10 yards, he sold the remainder at 9 dollars per yard. Did he gain or lose, and how much? Ans. 22 dollars, gain. 39. Which is of the greater value, 386 acres of land at 76 dollars per acre, or 968 hogsheads of molasses at 25 dollars per hogshead? Ans. The land, by 5136 dollars. 40. Bought of J. Low 37 tons of hay at 18 dollars per ton. I paid him 75 dollars, and 12 yards of broadcloth at 4 dollars per yard. How much remains due to Low ?

Ans. 543 dollars. 41. A purchased of B 40 cords of wood at 5 dollars per cord, 9 tons of hay at 17 dollars per ton, 19 grindstones at 2 dollars apiece, 37 yards of broadcloth at 4 dollars per yard, and 16 barrels of flour at 6 dollars per barrel; what is the amount of A's bill? Ans. 635 dollars.

42. John Smith, Jr., bought of R. S. Davis 18 dozen of National Arithmetics at 6 dollars per dozen, 23 dozen of Mental Arithmetics at 1 dollar per dozen, 17 dozen Family Bibles at 3 dollars per copy; what is the amount of the bill?

Ans. 743 dollars. 43. R. Hasseltine sold to John James 169 tons of timber at 7 dollars per ton, 116 cords of oak wood at 6 dollars per cord, and 37 cords of maple wood at 5 dollars per cord; James has paid Hasseltine 144 dollars in cash, and 23 yards of cloth at 4 dollars per yard; what remains due to Hasseltine?

Ans. 1828 dollars. 44. J. Frost owes me on account 375 dollars, and he has paid me 6 cords of wood at 5 dollars per cord, 15 tons of hay at 12 dollars per ton, and 32 bushels of rye at 1 dollar per bushel. How much remains due to me?

Ans. 133 dollars. dollars for a harness, chaise for 187 dollars,

45. Gave 169 dollars for a chaise, 87 and 176 dollars for a horse. I sold the the harness for 107 dollars, and the horse for 165 dollars. What sum have I gained? Ans. 27 dollars.

46. Bought a farm of J. C. Bradbury for 1728 dollars, for which I paid him 75 barrels of flour at 6 dollars per barrel, 9 cords of wood at 5 dollars a cord, 17 tons of hay at 25 dollars a ton, 40 bushels of wheat at 2 dollars a bushel, and 65 bushels of beans at 3 dollars a bushel; how many dollars remain due to Bradbury? Ans. 533 dollars.

IX. UNITED STATES MONEY.

ART. 68. UNITED STATES MONEY, established by Congress in 1796, is the legal currency of the United States.

SIMPLE NUMBERS, that is, numbers whose units are all of a single denomination, have thus far, in this work, been made use of alone in the operations.

But as the units or denominations of United States money in crease from right to left, and decrease from left to right, in the same manner as do the units of the several orders in simple numbers, they may, therefore, be added, subtracted, multiplied, and divided, according to the same rules.

In this work dollars are separated from cents by a period, called a separatrix or decimal point, and cents from mills by a comma; thus, $16.25,3 is read, sixteen dollars, twenty-five cents, three mills.

Since cents occupy two places, the place of dimes and of cents, when the number of cents is less than 10, a cipher must be written before them in the place of dimes; thus, .03, .07, &c.

The coins of the United States consist of the double-eagle, eagle, half-eagle, quarter-eagle, three dollars, and dollar, made of gold; the dollar, half-dollar, quarter-dollar, dime, half-dime, and threecent piece, made of silver; the cent and half-cent, made of copper.

NOTE 1.-The word MILL is from the Latin word mille (one thousand); the word CENT, from the Latin centum (one hundred); the word DIME, from a French word signifying a tithe or tenth; and the reason of these

QUESTIONS. Art. 68. What is United States money? Repeat the Table of United States Money. What is a simple number? What are the denominations of United States money? How do they increase from right to left? How are they added, subtracted, multiplied, and divided? How are dollars, cents, and mills, separated? Why must a cipher be placed before cents, when the number is less than 10? Why are two places allowed for cents, while only one is allowed for mills? Name the coins of the United States.

names, as applied to our coins, is found in the proportion which they respectively bear to the dollar.

The term DOLLAR is said to be derived from the Danish word Daler and this from Dale, the name of a town, where it was first coined.

The symbol$ represents, probably, the letter U written upon an S, denoting U. S. (United States).

NOTE 2. - All the gold and silver coins of the United States are now made of one purity, nine parts of pure metal, and one part alloy. The alloy for the silver is pure copper; and that for the gold, one part copper and one part silver. The cent is now made of pure copper and nickel. The standard weight, as fixed by present laws, of the eagle, is 258 grains, Troy; the silver dollar, 412 grains; half-dollar, 192 grains; quarterdollar, 96 grains; dime, 383 grains; half-dime, 19 grains; three-cent piece, 11 grains; and the cent, new coinage, 72 grains.

52

REDUCTION OF UNITED STATES MONEY.

ART. 69. REDUCTION of United States Money is changing the units of one of its denominations to the units of another, either of a higher or lower denomination, without altering their value. ART. 70. To reduce units from a higher denomination to a 'ower.

Ex. 1. Reduce 25 dollars to cents and mills.

OPERATION.

25 dollars.
100

2500 cents.
10

25 000 mills.

Or thus, 25 000 mills.

Ans. 2500 cents, 25000 mills.

We multiply the 25 dollars by 100 to reduce them to cents, because 100 cents make 1 dollar; and multiply the cents by 10 to reduce them to mills, because 10 mills make 1 cent.

RULE. To reduce dollars to cents, annex Two ciphers; to reduce dollars to mills, annex THREE ciphers; and to reduce cents to mills, annex ONE cipher.

NOTE. Dollars, cents, and mills, expressed by a single number, are reduced to mills by merely removing the separating point; and dollars and cents, by annexing one cipher and removing the separatrix.

ART. 71. To reduce units from a lower denomination to a higher.

Ex. 1. Reduce 25000 mills to cents and dollars.

Ans. 2500 cents, $25.

QUESTIONS. Art. 69. What is reduction of United States Money? - Art. 70. What is the rule for reducing dollars to cents and mills? Give the reason for the rule. How do you reduce dollars and cents to cents, or dollars, cents, and mills, to mills? What is the reason for this rule?