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132. Add together 71, 43, and 5%.

133. What is the rate of taxation in a town where Mrs. S. pays a tax of $80 on an estate which the assessors value at $5000?

134. Twenty-five per cent of $24 is what per cent of $200 ?

135. What number is that of which exceeds 1 by 21?

136. Divide a dollar between Henry and Fred so that Henry shall have as many cents as Fred.

137. If a collector takes $16 for collecting $800, what per cent does he take?

138. A dealer bought 12 dozen eggs at $0.25 a dozen and sold them so as to gain 33%. How much did he gain? How much did he receive for them?

139. If a man earns $60 in 4 weeks, how much will he earn in a year?

140 James earns $12 a week, Frank $50 a month. What is the difference in their earnings

for a year?

141. Five ninths of 72 are of twice the square of what number?

142. What is the value of a pile of wood 36 feet long, 4 feet wide, and 6 feet high, at $4 a cord?

143. Divide 48 into two such parts that the first to the second shall be as 3 to 5.

144. A man paid $25 for a harness, which was 12% of the cost of his horse. His carriage, robe, and whip cost as much as the horse and harness. What was the price of the entire outfit?

145. A dealer lost 10% of a cargo of fruit on account of poor packing, and 33% of the remainder decayed. He sold the balance for $6000. What would he have received for the entire cargo, in good order?

146. A dealer sold 5 tons of sugar at $0.041 a pound and lost 10%. What per cent would he gain by selling it at $0.06 a pound? How many dollars would he gain?

147. Find the interest at 6% of $420 for 3 months and 15 days.

148. Find the amount of $308 at 6% for 5 months.

149. Find the interest at 3% of $800 for 1 year and 8 months.

150. At 4% what is the amount of $222 for 9 months?

151. At 5% what is the amount of $600 for 2 years?

152. At 7% find the interest of $600 for 6 months.

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In some kinds of business a ton means 2240 pounds. This is called the long ton. Coal dealers buy by the long ton, and sell by the short

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NOTE. A degree of the circumference of the earth at the equator is 60 geographical miles (minutes), equal to about 691 common miles.

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The names of the months, called calendar

months, and the number of days in each are:

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The number of days in each month may be easily remembered by committing the following

lines :

"Thirty days hath September,

April, June, and November;
All the rest have thirty-one,

Except the second month alone,
Which has but twenty-eight, in fine,
Till leap year gives it twenty-nine."

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