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5. At 33 cents per yard, what will 63 yards of mus. lin come to?

Ans. $21.00. 6. At 31į cents per yard, what will 40 yards come to?

Ans. $12.50. 7. At 93cents per yard, what will 80 yards come to?

Ans. $75.00. 8. What will 3 yards, 3 quarters and 3 nails of cassinet come to at g of a dollar per yard? Ans. $2.46.

9. What will 65 yards, 2 quarters, and 1 nail come to at of a dollar?

Ans. $57.364. 10. What will 420 yards come to at 16 of a dollar?

Ans. $78.75. 11. What will 35 yards come to at 1 of a dollar?

Ans. $19.681. 12. What will 42 yards come to at io of a dollar?

Ans. $18.37. 13. What will 63 yards and 3 quarters come to at po of a dollar?

Ans. $19.92. 14. Bought 200lbs. cheese at 9fc. pr. Ib. " $18.75.

15. Bought 12 bushels, 2 pecks, 4 quarts of apples at 33} cents bushel?

Ans. $4.21. 16. Bought 12 gallons, 3 quarts, 1 pint of brandy at $1.05 per gallon?

Ans. $13.52. 17. Bought 12 lbs. 14 ozs. of tea, at $1.374 cents per pound?

Ans. $17.70. 18. Bought 25 lbs. 12 ozs. of nutmegs at $3.25 cents per pound?

Ans. $83.681. CUSTOM HOUSE CALCULATIONS. To secure the exact collection of duties imposed on certain articles of imported merchandize, and on the tonnage of vessels employed in commerce, the law provides that the cargoes of vessels employed, in foreign commerce shall be inspected, and weighed or guaged by the custom house officers, and certain allowances made on boxes, casks, &c. containing goods on account of leakage, break


age, &c.


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ALLOWANCES. Draft, is an allowance, made from the allowance of each box, cask, &c. on account of probable waste.

Tare is an allowance made for the weight of the box, bag, cask, &c. containing the goods.

Gross weight is the whole weight, including the weight of the box, bag, or cask, containing the goods.

Neat weight is the weight of any parcel of goods after the draft and tare have been deducted.

DRAFT. On a single box, &c. weighing 1 cwt. or 112 lbs. 1 lb. On weighing above 1 cwt. and under 2 cwt. 2 lbs.

2 cwt. and under 3 cwt. 3 lbs.

3 cwt. and under 10 cwt. 4 lbs. 66 10 cwt. and under 18 cwt. 7 lbs. 18 cwt. and upwards,

9 lbs. TARE. Tare is computed on the remainder of any weight after the draft has been allowed.

On sugar in casks (except loaf) is 12 per cent.
On in boxes,

On in bags or mats,

On cotton in bales,

in ceroons,

On Glauber salts in casks,

8 On nails in casks,


12 On in bales,

5 in bags,

2 On sugar candy in boxes,

On twine in casks,


On cheese in hampers or baskets, 10
in boxes,

20 On candles


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On pepper


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On soap in boxes,


On chocolate 66

10 On shot in casks,

3 Tare on all other goods paying a specific duty is allowed according to the statement of the same in the invoice, which is considered the actual weight of the box, bag, cask, &c. The importer may have the invoice tare allowed, if he make his election at the time of making his entry, with the consent of the Collector and Naval officer.

Leakage allowed on all merchandize in casks on the guage, paying duty by the gallon, is 2 per cent.

Breakage, 10 per cent is allowed on all beer, ale, and porter in bottles, and 5 per cent, on all other liquors, or the importer may have the duties computed on the actual quantity at the time of entry. Common size bottles are estimated at the Customhouse to contain 23 gals. pr. doz.

Duties on foreign goods, are either ad valorem or specific.

Ad valorem duty is a certain per cent of the actual cost of the goods in the country from which they are brought.

Specific duty is fixed at a certain sumi per ton, hundred weight, pound, square yard, &c.

Tare, draft, &c. are to be made, before the duties are computed.

1. Calculate the duty on an invoice of dry goods which cost in Liverpool $9,840 at 10 per ct. ad valorem?

Ans. $984.00. 2. Calculate the duty on 3 pipes of wine, allowance for leakage as in the table; duty 74 cents per gallon?

Ans. $27.78. 3. Calculate the duty on 10 gross of London porter, allowance for breakage as in the table; duty 20 cts. per gallon?

Ans. $57.60. 4. Calculate the duty on an invoice of silk goods, which cost in Canton $6,400 at 10 per cent ad valorem?

Ans. $640.

5. Calculate the duty on 4 casks of Rochelle salts, invoiced at $10 per cwt. gross weight as follows: 1st cask, 1 cwt. 2 qrs. 12 lbs.; 2d, 1 cwt. 1 qr. 17 lbs.; 3d, 2 cwt. 3 qrs. 7 lbs ; 4th, 4 cwt, 1 qr., draft as in table; tare 8 per cent, duty 15 per cent ad valorem? Ans. $14.09.

TARE AND TRET. Tret is an allowance made on some particular articles on account of waste.

Tare is an allowance made by the seller to the buyer for the weight of the case, cask, box, bale, &c., in which goods are packed, calculated, at so much per cask, or at so much per cent, according to the nature of the goods.

Neat weight, is mat quantity to be settled for, after all allowances have been deducted.


When the Tare is so much on a given quantity gross.

RULE.–Subtract the given tare from the given quantity, and the remainder will be the neat weight.

1. What is the neat weight of 1 hhd. of tobacco weighing 5 cwt. 2 qrs. 15 lbs. gross, when the tare is 3 qrs. 7 lb?

Gross, 5 2 15

0 3 7


Neat wt. 4. 3 8 2. What is the neat weight of 8 hhds. of sugar,

each weighing 7 cwt. 3 qrs. 20 lbs., tare in the whole 5 cwt. I qr. 19 lbs.

Ans. 58 cwt. O qrs. 1 lb.


When the tare is so much per bag, box, hogshead, or other

denomination. RULE.—Multiply the given tare per bag, box, barrel, &c. by the number of bags, boxes, barrels, &c. and subtract the product from the gross, the remainder will be the neat weight.

1. How much is the neat weight of 25 kegs of raisins, each, gross 1 cwt. 2 grs. 15 lbs., tare 19 lbs.


hundred weight.

cwt. grs. Ibs.
1 2 15

5 X 5 = 25.

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Neat weight-cwt. 33 3 21 Answer. 2. What is the neat weight and cost of 10 hhds. of tobacco, each weighing 5 cwt. 1 qr. 13 lbs. gross, and 16 lbs. tare per cwt. at $8.75 per. cwt.!

Ans. neat 46 cwt. cost $402.50.


When the tare is so much on the hundred weight. RULE.—Divide the gross weight by the aliquot parts of a hundred weight, and deduct the amount of the result from the gross, and the remainder will be the neat weight. Case III. will be found applicable to the last examples.


When the Tare and Tret are both allowed. RULE.–First find the tare, which deduct from the gross, and the remainder will be the (suttle,' divide the suttle by 26,* the product will be the trett, which subtract from the suttle, the remainder will be the neat weight.

* Four pounds on the 104 lbs. is the usual allowance for tret; the reason we divide by 26 is, that 4 lbs. is 1-26 of 104.

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