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From Rev. Luther Wright, graduate and past tutor of Yale

College, now Teacher of Languages in Ellington School,
Connecticut.

ELLINGTON, Oct. 10, 1832. Mr. Ainsworth,

DEAR SIR-I have examined your Arithmetic, and do not hesitate to commend it to public patronage. Your treatise on Fractions is particularly valuable. I regard, too, that part of your work in which you have treated of Geometry, Mensuration, &c. as a very important addition to it. I cheerfully add, that in my opinion, your Arithmetic is very practical in its examples, and also, that it is an excellent one to be studied by those who are destined to mercantile and other pursuits. Yours, with much respect and esteem,

L. WRIGHT.

From Rev. Zebulon Crocker, graduate of Yale College, Teacher of Mathematics in Ellington School.

ELLINGTON, Oct. 10, 1832. DEAR SIR—Your Arithmetic was put into my hands, a few days since, with the request that I would examine it, and ex. press my opinion in regard to its merits. In general, I have been pleased with your plan and its execution. Your examples are practical and copious, your rules are clear and concise, and your arrangement well ordered and judicious. On the subject of Vulgar Fractions, particularly, I think your book deserves great credit. The last pages on Geometry and Mensuration, as far as I have examined, I think a valuable addition. Every scholar designed for business, who has not the advantage of an extensive course of Mathematics, ought to be furnished with the rules for calculating superficies and solids.

Yours, truly, ZEBULON CROCKER.

Mr Ainsworth,

Sir-I fully agree in the opinion expressed by my friends, the Rev. L. Wright, and the Rev. Z. Crocker.

Yours, &c. SANFORD LAWTON.

Preceptor of Monson Academy, Mass.

PRACTICAL MERCANTILE

A RITHMETIC,

IN WHICH THE THEORY AND PRACTICE OF ARITHMETIC ARE

FAMILIARLY EXPLAINED AND ILLUSTRATED,

BY A GREAT VARIETY OF

MERCANTILE, MECHANICAL, AND MATHEMATICAL

PROBLEMS.

SECOND EDITION.

REVISED, AND IMPROVED BY THE ADDITION OF

MENTAL EXERCISES

BY LUTHER AINSWORTH.

PROVIDENCE:
PUBLISHED BY B. CRANSTON & CO.

BOSTON : GOULD, KENDALL & LINCOLN. NEW-YORK : ROBINSON, PRATT & Co., F. J. HUNTINGTON & Co. PHILADELPHIA : JAMES KAY & BROTHER.

HARTFORD: BELKNAP & HAMERSLEY.

1837.

HARVARD COLLIGE LIBRARY

BY EXCHANGE

FEB 28 1942

Entered according to Act of Congress, in the year One Thousand Eight Hundred, and Thirty-Seven, by B. CRANSTON & Co. in the Clerk's Office of the District Court of the District of Rhode Island.

PREFACE.

In offering to the public a second edition of his Arithmetic, the author gratefully acknowledges the favor of those who have encouraged the introduction and use of the first. He is happy to observe, that wherever it has been introduced and properly tested, it has been invariably approved. A proof of this is seen in the present demand for a second edition of the work, as no effort has been made, either by the author or publisher, to promote its introduction ; but it has been left to work its own way, and to stand or fall upon its own merit alone. The only objection, which the author has known to be urged against the first edition, was its want of examples for mental exercise. In this edition, it is believed, that deficiency is fully supplied, and in such systematic variety as will be both useful and interesting to the scholar, and satisfactory to the teacher. The work has, also, been carefully revised and corrected, some important additions have been made, and it is hoped that few errors will be found in it.

The plan and arrangement of this work are the result of no small experience both in business and teaching. Many years of active employment in mercantile transactions, and, subse. quently, much experience in instruction, have given him abun. dant opportunity to learn the great deficiency in the education of young men, who had thought themselves prepared for stores and counting rooms, and for the transaction of business generally. In the treatise now offered to the public, the author feels the fullest confidence that a remedy for that deficiency will be found, if a proper application of it is made in due season

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During the many years the author has been engaged as a teacher, he has taken much pains to examine the Arithmetics in use in this part of the country. There is, in general, as he believes, a great want of system in their arrangement. The rules and illustrations, are, also, too abstruse and unintelligible for the understanding of young arithmeticians. There is, also, a general deficiency in their adaptation to those every-day practical, mercantile, and mechanical transactions, which are Bo necessary to qualify a young man for the various branches of business to which he may be called.

In pursuance of the object of improvement, the author has endeavored to follow a straight-forward, systematic course, from a beginning sufficiently simple, to combinations sufficiently complicated, to meet all the common exigencies of business. In those parts of the work which are more particularly applicable to business, the questions are, as far as possible, adapted to the actual every-day calculations that occur in mercantile and other business transactions.

The theory and principle upon which the various operations are founded, are, throughout the work, illustrated by plain, con. cise questions and answers, divested of all that unnecessary and extraneous matter, which abounds in many publications, and which is much better calculated to perplex than enlighten the mind of the pupil. The advantages of interrogative explanations, over all other methods, are too well known to the practical teacher to require any comment.

The limits of a Preface will not permit the author to specify all the parts, in which he flatters himself, improvements have been made. The practical utility of the work can best be learned, not from the arrangement and illustrations of the Rules alone, but from an examination of the examples in each rule, as leading the pupil to a practical application of his knowledge, as adapted to actual business transactions. He would, however, direct attention to some particular parts.

1. Commencing with ADDITION, it has been the object of the author, not only to teach the pupil to add, but to put his

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