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the expense of collecting his rents; he spends of his net income in assuring his life, and this part of his income is in consequence exempt from income tax: the income tax being rod. in the £, and his income tax amounting to £38, 195., find his gross rental.

71. A man buys a farm of 150 acres for £4624, and, after repairing the buildings, lets it at 30s. an acre, thereby getting a return of 41 p. c. for his money; what sum did he spend in repairs ?

72. A boat's crew rowed up from London to Kingston and back in 11 hrs., allowing 1 hr. for rest; they found they could make 5 miles with the stream for 3'3 against it: what time did they take to go, and what time to return?

73. The latest Ordnance Survey is on the scale of 25 inches in length on the map to a mile in length on the land, this is popularly said to be equivalent to a square inch to an acre : what would the error amount to in taking it as such in calculating the area of a parish of 7040 acres ?

74. An estate is bought at 25 years' purchase for £15,000, two-thirds of the purchase money remaining on mortgage at 3 P. C., and the cost of repairs averages £100 a year; what rate of interest does the purchaser make on his investment ?

75. (a) Two persons get into an empty railway carriage accommodating 6; in how many different ways can they seat themselves ? (6) In how many different ways can a first and second prize be given among 10 boys (no boy to hold both)?

76. Divide 85 into two parts, so that of the one may be * of the other.

77. If the dollar be current for 45. 2d., the franc for 9 d. and rupee for is. 10 d., what is the average income of five persons, one of whom receives 5000 dollars, two receive 20,000 francs each, and two receive 10,000 rupees each?

78. If the duty on hops be ad. a lb., and the whole duty was in three consecutive years £241,008, £231,090, and £229,902, what was the average yearly produce of hops in those three years?

79. Ifthe price of one ton be (V.81+V+01+v7225+125) £, what is the value of i cwt. ?

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80. A man inheriting money spends on the first day 19., twice that sum the next day, and 195. additional every day, until he exhausts his fortune by spending on the last day £190; what had he to start with ?

81. A tradesman gave me in change 12'416 shillings, but I found he had overcharged by .4375 of a crown; what sum ought he to have given me?

82. If I spend £1636, 5s. in equal quantities of wheat at £2, 2s. per quarter, barley at £1, is. per quarter, and oats at 14s. per quarter, what quantity of each grain should I get ?

83. 21,500 effective men remain out of an army, of which '16 died in battle, 'I had been taken prisoners, and 136 i were in hospital. What was the original strength of the army?

84. A receives from D a certain quantity of flax at 64d. a 1b., and 750 lbs. of cotton at 4:416d. per lb., and in return gives D 36 gallons of whisky at 8s. 9d. a gallon, and ten guineas in money; what was the number of lbs. of flax received?

85. 1200 men can complete a work in 12 weeks. At the end of 2 weeks 300 men are added, and 2 weeks after that 500 men are withdrawn; how long should the work last ?

86. Certain £50 railway shares cost me £55 each, and yield a dividend of £6 a year each. What is the amount of my yearly income for every £100 invested, and what percentage of the income that I might have had did I forego by not investing when the shares stood at their original price?

87. Find the average of the following quantities, and state it as a decimal :-V23, [(t of 35)+ ( of ?)]?, V 343, 1'001, and 1.

88. How many square inches are there in the surface of a kite whose length is 6 ft., that being three times the radius of its semicircular head?

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MULTIPLICATION. 1. 48,954,719

4. 27,416,327,796. 2. 3,417,663,240.

5. 19,043,772,736. 3. 97,865,805,375.

DIVISION.

1 13,021 +105.

3. 876,315. 2. 7,763 +5,878.

4. 4,787 +95 Miscellaneous Exercises on the First Four Rules. 1. 19,208,081.

5. 372,547 2. 946,196.

6. 841,525. 3. 6,075 yards.

7. 17 days, and 20,800 sove4. 668,224

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Multiplication. £

d. 1. 71,901

8 107 15. 2. 6,190 16 01. 16. 3. 11,301 14

17. 4. 40,086 4 99.

18. 5. 3,078,288 6

19. 6. 29,655

6 101

20. 7. 3,676 13 1012 21. 8. 15,816

22. 9. 1,132,057

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23. 10. 664 8

24. 11. 3,078,288 18 9.

25. 12. 132,077 5 74.

26. 13. 2,862,108 7 6.

27. 14. 1,132,057

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Division, + £ d.

£ d. 1. IO 93+156. 6. 1,456,222 4 55+3. 2. 314 5 45.

7. 1,750,000

49. 3. 25 6 70 +1,443.

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I 114 4. 2,016 18 41.

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Miscellaneous Exercises on the Compound Rules (Money). 1. £824, 9s. 4 d.

5. Piano, £37, 55. 2d. ; table, 2. £459,500.

£17, gs. 70.; carpet, 3. £730, 16s.

£8, 1os. 9d. 4. 2,120 acres.

6. £37, 55. 3d.

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