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NEW-YORK, MARCH 22, 1814.
Bought of George Grocer,

12 C. 2 qrs. of Sugar, at 52s. per cwt.

28 lbs. of Rice, at 3d. per lb.

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3 loaves of Sugar, wt. 35 lb. at 1s. 1d. per lb. 3 C. 2 qrs. 14 lb. of Raisins, at 36s. per cwt.

2. What sum added to 177. 11s. 8d. will make 100%. ? Ans. 821. 8s. 3d. 3qr. 3. Borrowed 507. 10s. paid again at one time 177. 11s. d. and at another time, 9l. 4s. 8d. at another time 177. 9s. d. and at another time 19s. 6d. how much remains unpaid ? Ans. £4 4s. 91⁄2d.

4. Borrowed 1007. and paid in part as follows, viz. at one time 214. 11s. 6d. at another time 197. 17s. 44d. at another time 10 dollars at 6s. each, and at another time two English guineas at 28s. each, and two pistareens, at 144d. each; how much remains due, or unpaid? Ans. £52 12s. 8¦d.

5. A, B, and C, drew their prize money as follows, viz. A had 75l. 15s. 4d. B had three times as much as A, lacking 15s. 6d. and C, had just as much as A and B both; Day how much had C? Ans. £302 5s. 10d. 6. I lent Peter Trusty 1000 dols. and afterwards lent im 26 dols. 45 cts. more. He has paid me at one time 361 dols. 40 cts. and at another time 416 dols. 09 cents, besides a note which he gave me upon James Paywell, for 143 dols. 90 cts.; how stands the balance between us?

Ans. The balance is $105 06 cts. due to me.

7. Paid A B, in full for E F's bill on me, for 1057. 10s. riz. I gave him Richard Drawer's note for 15l. 14s. 9d.. Peter Johnson's do. for 301. Os. 6d. an order on Robert Dealer for 391. 11s. the rest I make up in cash. I want to know what sum will make up the deficiency?

Ans. £20 3s. 9d. 8. A merchant had six debtors, who together owed him 29177. 10s. 6d. A, B, C, D, and E, owed him 16757. 13s. 9d. of it; what was F's debt? Ans. £1241 16s. 9d. 9. A merchant bought 17 C. 2 qrs. 14 lb. of sugar, of which he sells 9 C. 3 qrs. 25 lb. how much of it remains unrold? Ans. 7C, 2 qrs. 17 lb. 10. From a fashionable piece of cloth which contained 52 yds. 2 na. a tailor was ordered to take three suits, each 6 yds. 2 qrs. how much remains of the piece?

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Ans. 32 yds. 2 grs. 2 na. 11. The war between England and America commenced

April 19, 1775, anla general peace took place January 20th, 1783; how long did the war continue?

Ans. 7 yrs. 9 mo. 1 d.

COMPOUND MULTIPLICATION. COMPOUND Multiple when the Multiplicand consists of several denominations, &c.

1

1. To Multiply Federal Money.

RULE.-Multiply as in whole numbers, and place the separatrix as many figures from the right hand in the product, as it is in the mul tiplicand, or given sum.

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7. Multiply 9 mills by

50

Ans. 0, 45

8. There were forty-one men concerned in the payment of a sum of money, and each paid 3 dollars and 9 mills; how much was paid in all? Ans. $123 36 cts. 9 mills.

9. The number of inhabitants in the United States is five millions; now suppose each should pay the trifling sum of 5 cents a year, for the term of 12 years, towards a continental tax; how many dollars would be raised thereby? Ans. Three millions Dollars.

2. To Multiply the denominations of Sterling Money, Weights, Measures, &c.

RULE. Write down the Multiplicand, and place the quantity un derneath the least denomination, for the Multiplier, and in multiply

Ing by it, observe the same rules for carrying from one denomination to another, as in compound Addition.*

INTRODUCTORY EXAMPLES.

£. s. d. q.

Multiply 1 11 6 2 by 5. How much is 3 times

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s. dr 11 9 3

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What cost nine yards of cloth at 5s. 6d. per yard?
£0 5 6 price of one yard.
9 yards.

Multiply by

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* When accounts are kept in pounds, shillings, and pence, this kind of muf tiplication is a concise and elegant method of finding the value of goods, at so much per yard, Ib. &c. the general rule being to multiply the given pries by the quantity.

E

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11 tuns of hay,

at 2 1 10

per tun.

23 0 2

at 0

1 9

per bush.

1 10

5 18 0

12 bushels of apples, 12 bushels of wheat, at 0 9 10 per bush. 2. When the multiplier, that is, the quantity, is a composite number, and greater than 12, take any two such numbers as when multiplied together, will exactly produce the given quantity, and multiply first by one of those figures, and that product by the other; and the last pro-luct will be the answer.

EXAMPLES.

What cost 28 yards of cloth, at 6s. 10d. per yard? £. s. d.

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3 When no two numbers multiplied together will exactly make the multiplier, you must multiply by any two whose product will come the nearest; then multiply the upper line by what remained; which, added to the last product, gives the answer

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