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No. 1, Market-street, Providence,

Have just published, and offer for sale, the second edition of



This work comprises nearly 300 large 18 mo. pages, and
commences with a great variety of simple, practical questions,
particularly adapted to the capacities of children and new be-
ginners, and, proceeding in a regular progression of combina.
tions, contains a greater number and variety of Practical Mer-
cantile Problems, than any work of the kind now in use. The
plain and familiar manner in which the science and practical
operations of Arithmetic are here explained, render it a valua-
ble acquisition to the teacher, who wishes to instruct intelligi.
bly, and to the student who wishes to obtain a ready and com-
prehensive understanding of the subject.

This work has been introduced into many of the schools of
Rhode Island, Connecticut, and other parts of New England.
The steady and increasing demand for it, has induced the pres-
ent publishers to offer a second edition, improved by the author
by the addition of valuable Mental Exercises, and compressed
into a much neater and more portable form than heretofore.
The paper, binding, and typographical execution of this work,
will compare with the best of the school books in market, and
for the quantity of matter contained in it, it is decidedly the
cheapest. No pains have been spared to render it correct and
perfect, in every particular. The publishers feel confident that
it only needs a thorough examination, and a comparison with
other works of this description, to bring it into general use ;
and with this conviction, they submit it to the public.

Among the numerous recommendations which have been received for the first edition, from the teachers of Providence, and from others in Massachusetts, and also from other literary gentlemen of high standing, the following will serve to show the estimation in which the work is held by those who have had an opportunity of examining it.

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From Zachariah Allen, Esq. Author of Science of Mechanics," Practical Tourist,” fc.

PROVIDENCE, Aug. 20, 1832.Mr. Luther Ainsworth,

DEAR SIR-Judging from a hasty examination of your work, much judicious skill has been displayed in selecting practical examples to illustrate the actual application of the rules of Arithmetic, to the business-like transactions of life. That the “ Practical Mercantile Arithmetic” may meet with the suc. cess which I think it merits, is the sincere hope of

Yours, very respectfully,


From William Aplin, Esq. Judge of the Court of Common
Pleas, and one of the Committee of Public Schools.

PROVIDENCE, Nov. 3d, 1832.
Mr. Luther Ainsworth,

DEAR SIR-Your work, entitled " Ainsworth's Practical Mercantile Arithmetic," sent to me by you sometime since, I have examined, for the most part, carefully; and am prepared to say, that in my opinion the compilation, in its happy combination of familiar explanations and illustrations, so much needed and required for youthful learners, is, as a whole, de. cidedly superior to any work on this science, which I have ever seen. I think it will be viewed and encouraged by the public as an improvement in this department of learning.

Yours respectfully,


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From Rov. Alexis Caswell, Professor of Mathematics.

BROWN UNIVERSITY, Oct 19, 1832. Dear Sir-In answer to your letter, requesting my opinion of the “merits or demerits” of your Arithmetic, a copy of which

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