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ART. 72. SUBTRACTION OF UNITED STATES MONEY.

RULE. — Write the several denominations of the subtrahend under the corresponding ones of the minuend, and then proceed as in simple subtraction; the result will be the difference, in the lowest denomination in the question, which must be pointed off as in reduction of United States money. (Art. 70.)

Proof. The proof is the same as in simple subtraction.

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9. From $71.07 'take $ 5.09.

Ans. $* 65.98. 10. From $ 100 take $ 17.17.

Ans. $ 82.83. 11. From one hundred dollars, there were paid to one man seventeen dollars nine cents, to another twenty-three dollars eight cents, and to another thirty-three dollars twenty-five cents ; how much cash remained ?

Ans. $ 26.58. 12. From ten dollars take nine mills. Ans. $ 9.99,1.

13. A lady went" a shopping,” her mother having given her fifty dollars. She purchased a dress for fifteen dollars seven cents; a shawl for eleven dollars ten cents; a bonnet for seven dollars nine cents; and a pair of shoes for two dollars. How much money had she remaining ?

Ans. $ 14.74. 14. From one hundred dollars, there were taken at one time thirty-one dollars fifteen cents seven mills; at another time, seven dollars nine cents five mills ; at another time, five dollars five cents; and at another time, twenty-two dollars two cents seven mills. How much cash remained of the hundred dol. lars ?

Ans. $ 34.67,1.

QUESTIONS. — Art. 72. How do you write down the numbers in subtraction of United States money ?

How subtract ? Of what denomination is the re. sult or difference? How pointed off? Repeat the rule.

ART. 73. MULTIPLICATION OF UNITED STATES MONEY,

RULE. With dollars, cents, fc., for the multiplicand, proceed as in simple multiplication ; the result will be the product, in the terms of the lowest denomination contained in the multiplicand, which must be pointed off as in reduction of United States money. (Art. 70.)

Proof. — The proof is the same as in simple multiplication.

EXAMPLES FOR PRACTICE. 1. What will 143 barrels 2. What will 144 gallons of flour cost at $7.25 per of oil cost at $ 1.62,5 a galbarrel ? Ans. $ 1036.75. lon ?

Ans. $ 234.

OPERATION.

OPERATION.

Multiplicand $ 7.25

Multiplicand $ 1.6 2,5 Multiplier 143

Multiplier

144 2175

6 500 2900

6'500 725

1625 Product $ 103 6.75

Product $234.0 0,0 3. What will 165 gallons of molasses cost at $ 0.27 a galion ?

Ans. $ 44.55. 4. Sold 73 tons of timber at $ 5.68 a ton; what was the amount ?

Ans. $ 414.64. 5. What will 43 rakes cost at $ 0.17 apiece?

Ans. $ 7.31. 6. What will 19 bushels of salt cost at $ 1.62,5 per bushel ?

Ans. $ 30.87,5. 7. What will 47 acres of land cost at $37.75 per acre ?

Ans. $ 1774.25. 8. What will 19 dozen penknives cost at $ 0.37,5 apiece ?

Ans. $ 85.50. 9. What is the value of 17 chests of souchong tea, each weighing 59 pounds, at $ 0.67 per pound ? Ans. $ 672.01.

10. When 19 cords of wood are sold at $ 5.63 per cord, what is the amount ?

Ans. $ 106.97. 11. A merchant sold 18 barrels of pork, each weighing 200 pounds, at 12 cents 5 mills a pound; what did he receive ?

Ans. $ 450.

Questions. - Art. 73. How do you arrange the multiplicand and multiplier in multiplication of United States Money? How multiply? Of what denomination is the product? How must it be pointed off ? Repeat the rule.

12. What cost 132 tons of hay at $ 12.12,5 per ton?

Ans. $ 1600.50. 13. A farmer sold one lot of land, containing 187 acres, at $ 37.50 per acre ; another lot, containing 89 acres, at $137.37 per acre; and another lot, containing 57 acres, at $ 89.29 per acre ; what was the amount received for the whole ?

Ans. $ 24,327.96.

Art. 74. DIVISION OF UNITED STATES MONEY. RULE. — With the sum given for the dividend, proceed as in simple division;

the result will be the quotient, in the lowest denomination contained in the dividend, which must be pointed off as in reduction of United States money. (Art. 70.)

If the dividend consist of dollars only, and be either smaller than the divisor, or not divisible by it without a remainder, reduce it to a lower denomination by annexing two or three ciphers, as the case may require, and the quotient will be cents or mills accordingly.

Proof. — The proof is the same as in simple division.

EXAMPLES FOR PRACTICE. 1. If 59 yards of cloth cost

2. Purchased 68 ounces of $90.27, what will l yard indigo for $ 17. What did I cost ? Ans. $ 1.53. give per ounce?

Ans. $ 0.25.

OPERATION.

Dividend.

OPERATION.
Dividend.

Divisor 59) 9 0.27(1.5 3 Quotient.

59 312 29 5

177 177

Divisor 68) 17.00 (0.25 Quotient.

136
340
340

3. If 89 acres of land cost $ 12225.93, what is the value of 1 acre?

Ans. $ 137.37. 4. When 19 yards of cloth are sold for $ 106.97, what should be paid for 1 yard ?

Ans. $ 5.63.

QUESTIONS. - Art. 74. How do you arrange the dividend and divisor in division of United States money? How divide ? Of what denomination is the quotient? How pointed off ? How do you proceed when the dividend is dollars only, and is either smaller than the divisor, or not divisible by it with. out a remainder ? Repeat the rule.

5. Gave $ 22.50 for 18 barrels of apples ; what was paid for 1 barrel ? For 5 barrels ? For 10 barrels ?

Ans. $ 20 for' all. 6. Bought 153 pounds of tea for $90.27 ; what was it per pound?

Ans. $ 0.59. 7. A merchant purchased a bale of cloth, containing 73 yards, for $ 414.64; what was the cost of 1 yard ?

Ans. $ 5.68. 8. If 126 pounds of butter cost $ 16.38, what will 1 pound cost ?

Ans. $ 0.13. 9. If 63 pounds of tea cost $ 58.59, what will 1 pound cost?

Ans. $ 0.93. 10. If 76cwt. of beef cost $ 249.28, what will lcwt. cost ?

Ans. $ 3.28. 11. If 96,000 feet of boards cost $ 1120.32, what will a thousand feet cost ?

Ans. $ 11.67. 12. Sold 169 tons of timber for $ 790.92 ; what was received for 1 ton ?

Ans. $ 4.68. 13. When 369 tons of potash are sold for $ 48910.95, what is received for 1 ton ?

Ans. $$ 132.55. 14. For 19 cords of wood I paid $ 109.25; what was paid for 1 cord ?

Ans. $ 5.75.

PRACTICAL QUESTIONS BY ANALYSIS. Art. 75. Analysis is an examination of a question by resolving it into its parts, in order to consider them separately, and thus render each step in the solution plain and intelligible.

Art. 76. The price of one pound, yard, bushel, &c., being given, to find the price of any quantity.

Rule. — Multiply the price by the quantity.
Ex. l. If 1 ton of hay cost $ 12, what will 29 tons cost ?

Ans. $ 348. ILLUSTRATION. Since 1 ton costs $12, 29 tons will cost 29 times as much ; $ 12 x 29 = $ 348.

2. If 1 bushel of salt cost 93 cents, what will 40 bushels cost : What will 97 bushels cost ?

Ans. $ 90.21.

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QUESTIONS. - Art. 76. The price of 1 pound, &c., being given, how do you find the price of any quantity ? Give the reason for this rule.

3. If 1 bushel of apples cost $ 1.65, what will 5 bushels cost? What will 18 bushels cost ?

Ans. $ 29.70. 4. If 1 ton of clay cost $ 0.67, what will 7 tons cost ? What will 63 tons cost ?

Ans. $ 42.21. 5. When $7.83 are paid for lcwt. of sugar, what will 12cwt. cost? What will 93cwt. cost ?

Ans. $ 728.19. 6. When $ 0.09 are paid for llb. of beef, what will 121b. cost? What will 760lb. cost ?

Ans. $ 68.40. 7. A gentleman paid $38.37 for 1 acre of land ; what was the cost of 20 acres. What would 144 acres cost ?

Ans. $ 5525.28. 8. Paid $ 6.83 for 1 barrel of flour; what was the value of 9 barrels ? What must be paid for 108 barrels ?

Ans. $ 737.64. Art. 77. The price of any quantity and the quantity being given, to find the price of a unit of that quantity.

RULE. — Divide the price by the quantity.

9. If 15 bushels of corn cost $ 10.35, what will i bushel cost?

Ans. $ 0.69. ILLUSTRATION. - If 15 bushels cost $ 10.35, 1 bushel will cost as many cents as 15 is contained times in $ 10.35; $ 10.35 • 15 = $ 0.69.

10. Bought 65 barrels of flour for $422.50, what cost one barrel? What cost 15 barrels ?

Ans. $ 97.50. 11. For 45 acres of land, a farmer paid $ 2025; what cost one acre ? What 180 acres ?

Ans. $ 8100. 12. For 5 pairs of gloves, a lady paid $3.45; what cost 1 pair? What cost 11 pairs ?

Ans. $ 7.59. 13. If 11 tons of hay cost $ 214.50, what will 1 ton cost ? What will 87 tons cost ?

Ans. $ 1696.50. 14. When $ 60 are paid for 8 dozen of arithmetics, what will 1 dozen cost ? What will 87 dozen cost ?

Ans. $ 652.50. 15. Gave $ 5.58 for 9 bushels of potatoes; what will i bushel cost ? What will 43 bushels cost ? Ans. $ 26.66.

16. Bought 5 tons of hay for $ 85; what would 1 ton cost ? What would 97 tons cost ?

Ans. $ 1649.

QUESTIONS.- Art. 77. How do you find the price of 1 pound, &c., the price

What is the reason for this of any quantity and the quantity being given ?

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