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systems. As decimal fractions may be learneu' much easier than vulgar, and are more simple, useful, and necessary, and soonest wanted in more useful branches of Arithmetic, they ought to be learned first, and Vulgar Fractions omitted, until further progress in the science shall make them necessary. It may be well to obtain a general idea of them, and to attend to two or three easy problems therein : after which, the scholar may learn decimals, which will be necessary in the reduction of currencies, computing interest and many other branches.

Besides, to obtain a thorough knowledge of Vulgar Fractions, is generally a task too hard for young scholars who have made no further progress in Arithmetic than Reduction, and often discourages them.

I have therefore placed a few problems in Fractions, according to the method above hinted ; and after going through the principal mercantile rules, have treated upon Vulgar Fractions at large, the scholar being now capable of going through them with advantage and ease.

In Simple Interest, in Federal Money, I have given several new and concise rules; some of which are particularly designed for the use of the compting-house.

The Appendix contains a variety of rules for casting Interest, Rebate, &c. together with a number of the most easy and useful problems, for measuring superficies and solids, examples of forms commonly used in transacting business, useful tables, &c. which are designed as aids in the common business of life.

Perfect accuracy, in a work of this nature, can hardly be expected ; errors of the press, or perhaps of the au thor, may have escaped correction. If any such are point ed out, it will be considered as a mark of friendship and favor, by

The public's most humble
and obedient Servant,


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Questions for Exercise . . .


of Currencies, do. of Coins .

Rule of Three Direct, do. Inverse .


Rules for reducing the different currencies of the several

United States, also Canada and Nova-Scotia, each

to the par of all others . . . . . 96, 97

- Application of the preceding

- Short Practical, for calculating Interest . .


- for casting interest at 6 per cent . .

- for finding the contents of Superfices and Solids


to reduce the currencies of the different States to Federal

Money .

Rebate, a short method of finding the, of any given sum

months and days . . . .

Subtraction, Simple

-- Compound . . . .

Table, Numeration and Pence .

- Addition, Subtraction and Multiplication

of Weight and Measure · · · ·

of Time and Motion ,

showing the number of days from any day of one month,

to the same day in any other month

showing the amount of 11. or one dollar, at 5 and 6 per

cent. Compound Interest, for 20 years.

showing the amount of 11. annuity, forborne for 31 years or

under, at 5 and 6 per cent. Compound Interest, .

showing the present worth of Il. annuity, for 31 years, at

5 and 6 per cent. Compound Interest ..

- of cents, answering to the currencies of the United States,

with Sterling, &c.


- showing the value of Federal Money in other currencies 237

Tare and Trett . . . .


Useful Forms in transacting business
Weights of several pieces of English, Portuguese, and French

gold coins, in dollars, cents and mills
- of English and Portuguese gold, do. do.

of French and Spanish gold, do. do. . . ib




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Numeration Tabie.

Pence dable.

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coHundreds of Millions, Ooo Tens of Millions. covo Hundreds of Thousands 600 Millions co voor Tens of Thousands.

vor A Thousands. ooo yoor Aco Hundreds.

er A CI Tens. voor eso Units.

goe om oor two

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6 5
7 6

8 74 farthings 1 penny, a

8 112 pence, 1 shillius.

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To learn this Table : Find vour multiplier in the left hand coluinn, and the multiplicand a-tor, and in the common angle of meeting, or against your multiplier, along at the right hand, and under your multiplicand, vou will find the product, or answer.

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