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44. How many copies of an engraving must a picture dealer sell, at £1, 113. 6d. per copy, so as to realize 51} p. c. on an outlay of £250?

45. I bought goods for £53, and sold them for £75, giving one year's credit (interest at 5 p. c.); what did I gain per cent. ?

46. If I buy 2048 yds. of linen at 38. 2}d. per yard, and sell the whole for £359, 6s. 8d., required the whole gain and the gain p. c.

47. What sum was lost by selling for £182, 8s., 288 yds. of cloth, bought 6 months ago at 12s. 6d. per yard? Interest calculated at 5 p. c. per ann.

48. By selling apples at 3 a penny I gain 5 p. C. ; what do I gain or lose p. c. by selling them 25 for 6d. ?

49. If I lose 14 p. c. by selling 340 yrs. of wheat at £2, 1os. 2d. per qr., at what price per qr. should it be sold to gain 16 per cent. ?

50. A bookseller bought two copies of a valuable work at the same price, and sold one for £25, with a profit of 911 p. c.; how much p. c. did he gain by selling the other for £27, Ios. ?

51. I sold a quantity of hay for £50, losing 33} p. c.; for what should I have sold it to receive 3 times as much as it cost me?

52. If the price of goods be 29 florins 7 cents 5 mils per cwt., and they are retailed at 8.1d. a lb., what is the gain p. c., stated in decimals of £1?

53. If a tradesman by selling an article at 8s. 3d. loses 17} P. C., what should he have sold it for to gain 40 p. c. ?

54. If a corn dealer, by selling 52 quarters of oats for £69}, lost 10 p. C., what ought to have been the price per bushel in order to have gained 8 p. c. ?

55. What is the prime cost of a yard of cloth, if selling it at 7 p. c. advance brings 5s. more than selling it at 17 p. c. loss ?

56. By selling an article for 2 guineas I gain 40 p. c. ; how much p. c. should I have lost by selling it for £1.2375?

57. I bought 18 cwt. 3 qrs. 24 lbs. of saltpetre at £1, 6s. iod. per cwt., and sold a half of it at 3d. a lb. and the other half of it at £1, 39. 4d. per cwt. ; how much p. c. did I gain or lose, and how much money altogether?

58. I bought 100 yards for gs. 2d., and sold the lot so as to gain f of the selling price. Find the selling price, and my gain per cent.

59. 336 yards are bought at 7s. 10d. a yard, and of this quantity 1 is sold at ios. 3d. a yard, f at 8s. 6d., and the rest at 7s. ; state decimally the percentage of profit or loss.

60. I bought i cwt. of hams for £2, 12s. 6d., and sold it at 7d. a lb.; also i cwt. of soap for £2, 6s. 8d., and sold it at 6 d. per lb. Compare the profit per cwt. of the two transactions, and state the percentage of gain in each case.

61. I sold a book to a friend at 17 p. c. below cost price. If I had taken his offer of an additional 5s. for it, I should have made a gain of 7 p. c. on my outlay. What did the book cost me, and what did I get for it?

62. A grocer buys sugar at 7d. and at rod. per lb., and mixes them in the proportion of 3:5; what will he gain or lose p. c. if he sells the mixture at gd. a lb. ?

63. If A's rate of profit is of B's, and for every guinea that B gains C gains a sovereign; compare the profits of A and C.

64. 3. p. c. would have been lost by selling steel pens at 35.

6d. per gross, but the actual result of their sale was a gain of p. c. ; at what rate were the pens sold

per

thousand ? 65. I gained 4 per cent by selling an article for £}; how much per cent. should I have gained by selling it for ki?

66. Suppose that a reduction of 15 per cent in a man's wages causes him to lose eighteenpence weekly, what were his weekly wages before the reduction?

67. If i} cwt. of tea is sold at a profit of 20 per cent. for £37, 16s., what was its cost price per lb. ?

68. I gained 33 per cent. by selling lace at 135. 6d. a yard; what was gained per cent. in selling it at 12s. a yard ?

69. A woman bought eggs at 9 for 6d., and sold them at

19d. a score. Her profits came to 25. rod. How many eggs did she sell, and what did she gain per cent. ?

70. A butcher contracts to supply a regiment with 100 cwt. of beef at 5!d. a lb. ; what will be his gain per cent. if he can procure the meat for £2 a cwt. ?

71. By selling an article for 198. I lose 5 per cent. ; what price should it have fetched to clear 12} per cent. ?

72. In a shipwreck goods were damaged to the extent of 4375 per cent. Find the number of ozs. whose value was lost in every lb.

73. A commission agent is to have 15 per cent on the profits of selling an estate which cost £90,906, 135. 4d. ; what sum must it be sold for in order that the agent may gain £7552

74 By selling cheese at £3, 135. 6d. per cwt. a grocer made a profit of 221 per cent. ; what did the cheese cost him per Ib. in the first instance ?

75. A grocer buys 106 lbs. of tea at 35. 4d. per

Ib. ;

55. 2d.

75 lbs. 94 lbs.

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55. 5d. At what rate per lb. must he sell the mixture of these teas in order to gain 10 p. c.?

76. If teas at 5s. 6d., 6s. 5d., and 45. 9d. a lb. be mixed in equal quantities, and the mixture sold at £32, 18s. per cwt., what will be the gain or loss per cent. ?

77. A merchant buys some tea at 2s. 3d. per lb., and some at 3s. 6d. ; in what proportion must he mix them so that by selling the mixture at 45. a Ib. he may realize 20 per cent. ?

78. If 100 lbs. of tea be bought at 45. 4d. a lb. and sold at 55., and 100 lbs. of sugar be bought at 6d. a lb. and sold at 7d. a lb., how much short of 18 per cent. will be the profit realized on the whole transaction ?

79. A merchant invested £3480 in his business. The first year he lost 5 per cent. ; next year he gained 4 per cent. ; and the third year he gained 1'5 per cent. What was the amount of his capital at the end of the third year?

80. A tea dealer buys a damaged cargo for £530, and after spending 7 per cent on the cost price in preparing it for the

88. If £880 amount to £899, 5s. at simple interest for of a year, what must be the rate per cent. per annum?

89. In what time will £225 amount to £256, 10s., at 31 p. c. per annum, simple interest?

90. At what rate per cent. simple interest will £936, 13s. 4d. amount to £1157, 7s. 41d. in 4 years?

amount to £256, 10s., at 12

91. In what time will £225

p. c. per annum?

92. What sum will amount to £105, 6s. old. in 3 years, at 44 per cent. per annum?

93. What principal lent from March 10 to May 22, at 5 per cent., will amount to £712, 9s. 5d.?

94. A sum invested at 83 per cent. per annum amounts to a guinea in 219 days; what is the sum?

95. Find the rate p. c. at which £411, 10s. will amount to £416, 12s. 10d. in a quarter of a year.

96. What principal will yield £43, 10s. 71d. simple interest in 3 years, at 4 p. c. per ann. ?

97. £175 produced £26, 185. 1d. simple interest in 3 yrs. 5 mths.; find the rate per cent.

98. If I lend to a friend £1250 at 4 p. c. simple interest, and tell him to keep it until principal and interest amount to £1666, 13s. 4d., how long will he have it?

99. At what rate per cent. simple interest will £1248, 125. amount in 2 years to £1443, 135. 10дd.?

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100. In what time will £112, 10s. amount to £128, 5s., at 3 p. c. simple interest?

101. In what time will £926, 15s. amount to £962, 2s. 81d., at 7 p. c. per ann. ?

102. At what rate per cent. will £325, 16s. 8d. amount to £374, 6s. old. in 3 years at simple interest?

103. What sum invested at 5 p. c. per ann., simple interest, will produce in 4 years the same amount of interest as £250 lent out at 3 p. c. would produce in 6 years?

-104. What sum will amount to £150, 8s. in 4 years, at 5 p. c. per ann. ?

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105. In what time will £1275 amount to £1549, 11s. at p. c. per ann.?

106. What sum will amount to £425, 19s. 4 d. in 10 years, at 34 p. c.?

107. In what time will the simple interest on £812, 10s. 10d. amount to £771, 18s. 34d. at 4 p. c. per ann.?

108. In what time will £125 double itself at 5 p. c. simple interest?

109. At what rate p. c. per ann., simple interest, will 31d. produce 31s. in 33 years?

110. If £725 gain £141, 7s. 6d. in 12 years, what is the rate of interest per cent. per ann. ?

111. What sum put out to interest at 2 p. c. per ann. for 6 years will amount to £188, 12s.?

112. At what rate p. c. per ann. will £560, 12s. 6d. amount to £734, 175. 4d. in 4 years?

113. The interest on £102, 10s. amounts to £12, 13s. 81d. in 2 years; and the interest on £200 for 146 days in another investment amounts to £4, 16s.: compare the rates of interest.

114. In how many years would £250 double itself at 2} P. c. per ann. simple interest?

115. If £250 doubled itself in 11 years at simple interest, what would be the rate p. c. per ann. ?

116. What sum put out to interest for 4 years at 3 p. c. will amount to £259, 7s.?

117. What principal will gain £29, 4s. 74d. in three years at the same rate by which £45, 10s. amounts to £56, 17s. 6d. in 5 years?

118. How long will £1465 take to amount to £1836, 145. 10 d. at 3 p. c. per ann.?

119. Lent £511 on the 1st of January at 43 p. c. per ann., when will it amount to £517, 13s. ?

120. A borrowed from B £655, and at the end of 8 yrs. 8 m. repaid him with the interest; B's whole receipts being £902, 3s. 516d., what was the rate of interest p. c. per ann. ?

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