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QUESTIONS. 1. What number of dollars are in six bags, containing each 57542 dollars ?

Ans. 225252. 2. If one quarter of a ship's cargo be worth eleven thousand and ninety-nine dollars, how many dollars is the whole cargo worth?

Ans. 44396 dols. 3. Money was first made of gold and silver at Argos, eight hundred and ninety-four years before Christ; how long has money been in ase at this date, 1814?

Ans. 2708 years. 4. The distance from Portland in the Province of Maine, to Boston, is 125 miles; from Boston to NewHaven, 162 miles ; from thence to New-York, 88; from thence to Philadelphia, 95; from thence to Baltimore, 102; from thence to Charleston, South-Carolina, 716; and from thence to Savannah, 119 miles-What is the whole distance from Portland to Savannah ?

Ans. 1407 miles. 5. John, Thomas, and Harry, after counting their prize money, John had one thousand three hundred and seventy-five dollars ; Thomas had just three times as many as John ; and Harry had just as many as John and Thomas both-Pray how many dollars had Harry?

Ans. 5500 dollars.

FEDERAL MONEY. NEXT in point of smplicity, and the nearest allied to whole numbers, is the coin of the United States, or

FEDERAL MONEY. This is the most simple and easy of all money--it increases in a tenfold proportion, like whole numbers.

10 mills, (m.) make i cent, marked c.
10 cents,

1 dime,

d. 10 dimes,

1 dollar, 10 dollars,

1 Eagle, Dollar is the money unit; all other denominations be ing valued according to their place from the dollar's place. A point or comma, called a separatrix, may be hlanad often the dollore to senarate them from the inferil

denominations : ther the first figure at the right of this separatrix is dimes, the second figure cents, and the third mil.s. *

ADDITION OF FEDERAL MONEY.

RULE. 1. Place the numbers according to their value; that is, dollars under dollars, dimes under dimes, çents under cents, &c. and proceed exactly as in whole numbers; then place the separatrix in the sum total, directly under the separating points above.

EXAMPLES.
$. d. c. m.
$. d. c.in.

$. d. c.m. 565, 541 459, 304 136, 51 4 487, 060 416, 390 125, 090

94, 670 168, 934 200, 90 9 439, 089 239, 060 304, 00 6 .: 742, 500 143, 00 5

111, 191

2128, 860

2. When accounts are kept in dollars and cents, and no other denominations are mentioned, which is the usual mode in common reckoning, then the two first figures at the right of the separatrix or point, may be called so many cents instead of dimes and cents; for the place of dimes is only the ten's place in cents; because ten cents make a dime ; for example, 48, 75, forty-eight dollars, seven dimes five cents, may be read forty-eight dollars and seventy-five cents.

* It may be observed that all the figures at the left hand of the separatrix are dollars; or you may call the first figure dollars, and the other eagles, &c. Thus any sum of this money may be read differently, either wholly in the lowest denomination, or partly in the higher, and partly in the lowest ; for example, 37 54, may be either read 5754 cents, or 375 dimes and 4 cents, or 37 dollars 5 dimes and 4 cents, or 3 pagles, 7 dollars 5 dimes and 4 cents

If the cents are less than ten, place a cypher in the ten's place, or place of dimes.-Example. Write down four dollars and 7 cents. Thus, $4, 07 cts.

EXAMPLES. 1. Find the sum of 304 dollars, 39 cents; 291 dollars, 9 cents; 136 dollars, 99 cents; 12 dollars and 10 cents.

304, 39 | 291, 09

Thus, : 3 136, 99

(12, 10 Sum, 744, 57 Seven · hundred forty-four dok

lars and fifty-seven cents. (2.)

(S.)
$. cts,

8. cts.
Ö, 99

364 00 3287, 80
21, 50 1729, 19

09 4249, 99
0, 99

140, 01

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8. What is the sum total of 127 dols, 19 cents, 278 lols 19 cents, 34 dols. 7 cents, 5 dols. 10 cents, and 1 o 3 cents ?

- Ans. $446, 54 cts.

9. What is the sum of 378 dols. 1 ct. 136 dols. 91 cts. $44 dols. 8 cts. and 365 dols. ? . Ans. $1224.

10. What is the sum of 46 cents, 52 cents, 92 cents and 10 cents ?

Ans. $2. 11. What is the sum of 9 dimes, 8 dimes, and 80 cents ?

Ans. $24. 12. I received of A B and C a sum of money ; A paid me 95 dols. 43 cts. B paid me just three times as much as A, and C paid me just as much as A and B both ; can you tell me how much money C paid me ?

Ans. $381, 72 cents. 13. There is an excellent well built ship just returned from the Indies. The ship only is valued at 12145 dols. 86 cents; and one quarter of her cargo is worth 25411 dols. 65 cents. Pray what is the value of the whole ship and cargo ?

Ans. $113792, 46 cts.

· A TAILOR'S BILL.' Mr. James Paywell,

To Timothy Taylor, Dr. 1814,

$. cts.

8. cts. April 15. To 24 yds. of Cloth, at 6, 50 per yd. 16 25 To 4 yds. Shalloon, 75

3 00 To making your Coat,

2 50 To 1 silk Vest Pattern,

4 10 To making your Vest,

' 1 50 To Silk, Buttons, &c. for Vest, 0 45

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By an act of Congress, all the accounts of the United States, the salaries of all officers, the revenues, &c. are to be reckoned in federal money ; which mode of 1 reckoning is so simpie, easy and convenient, that it will soon come into common practice throughout all the States.

SIMPLE SUBTRACTION

Subtraction of whole Numbers, TEACHETH to take a less number from a greater, of the same denomination, and thereby shows the difference, or remainder : as 4 dollars subtracted from 6 dollars, the remainder is two dollars.

RULE.

Place the least number under the greatest, so that units may stand under units, tens under tens, &c. and draw a line under them.

2. Begin at the right hand, and take each figure in ihe lower line from the ngure above it, and set down the remainder.

3. If the lower figure is greater than that above it, add ten to the upper figure; from which number so increased, take the lower and set down the remainder, carrying one to the next lower number, with which proceed as before, and so on till the whole is finished.

PROOF. ' Add the remainder to the least number, and if the sum be equal to the greatest, the work is right.

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