32. 35 qrs. 7 bush. 34 pks. of wheat at 58s. 6d. per qr. 33. 15 qrs. 7 bush. 3 pks. 3 qts. at £1, 17s. 4d. per qr. 34. 7 tons 15 cwt. I qr. 17 lbs. of iron at 4s. 8d. per cwt. 35. 3 cwt. 3 qrs. 27 lbs. 15 ozs. 12 drs. at £1, 3s. 9d. per. lb. 36. 7 cwt. 3 qrs. 11 lbs. at £2, 135. 1d. per quarter.

37. I pipe 47 galls. 1 qt. of wine at £28, 175. 6d. a hogshead.

38. 2 tons 10 cwt. 3 qrs. 21 lbs. at £6, 7s. 10d. per cwt. 39. 4 tons 4 cwt. 2 qrs. 13 lbs. at £8, 14s. 4d. per cwt. 40. Find the value of seven lbs. nine ozs. nine dwts. of gold at fifty-five pounds ten shillings per lb.

41. What is the expense of making 147 mls. 3 fur. 24 poles of railway at £2345, 10s. 6d. per mile?

42. Find the value of seven square yards five feet nine inches of land at six shillings a square yard.

43. What should a brewer receive for 34 hhds. 21 gals. 1 qt. of ale at 4 guineas per hhd.?

44. How much will be the carriage of 5 packages, each weighing 4 cwt. 3 qrs. 21 lbs., at 12s. 6d. per ton?

45. Find the cost of making a road 19 mls. 2 fur. 88 yds. long, at £25, 8s. 4d. a mile.

46. Nine men find a lump of gold weighing 15 lbs. 7 ozs.; what will be each man's share if the gold be worth £3, 175. Iold. per oz. ?

47. What is the freight of 7 trucks, each 6 tons 3 cwt. 2 qrs., at £1, 6s. 7d. per ton?

48. A man's expenses are £58, os. 3d. a year; what will they be at the same rate for 7 yrs. 49 weeks 5 days?

49. What will be the purchase money of an estate containing 191 ac. 3 rds. 37 per. at £42, 3s. 4d. an acre?

50. Find by Practice the cost of making a road 14 mls. 3 fur. 210 yds. in length, at £69, 13s. 4d. a mile.

51. Find the cost of 53 cwt. 3 qrs. 11 lbs. at £7, 8s. for 4

cwt.

52. What is the price of a Turkey carpet, 20 ft. 6 in. long by 12 ft. 9 in. wide, at a guinea the square yard?

53. Find by Practice the cost of 5 bins of oats, each containing 7 qrs. 7 bush. 3 pks., at £1, 8s. 8d. a quarter.

54. What would be the expense of constructing a telegraph for a distance of 84 mls. 3 fur. 12 po. at £386, 10s. per mile?

55. At £2, 15s. per acre, what is the rent of a farm of 67 ac. 3 ro. 24 po.?

56. What is the cost of a door 7 ft. 6 in. high and 3 ft. 6 in. wide, at 4s. 6d. per square foot?

57. Find by Practice the gross rental of the following five farms:-(1) 263 ac. o rd. 38 per. at £1, 11s. 6d. per acre; (2) 457 ac. ord. 39 per. at £1, 5s. per acre; (3) 49 ac. 3 rds. 5 per. at £2, 5s. per acre; (4) 156 ac. 2 rds. 32 per. at £1, 15s. per acre; (5) 146 ac. 1 rd. 39 per. at £1, 13s. 4d. per acre.

BILLS OF PARCELS.

Make out the following bills:

1. 2 stones of sugar at 5d. per lb.
14 doz. lbs. of moist sugar at 44d. per lb.
5 lbs. of coffee at is. 7d. per lb.
9 lbs. of currants at 5 d. per lb.

2. 40 ells of dowlas at 1s. 6d. per ell.
34 ells of diaper at Is. 4 d. per ell.
31 ells of Holland at 5s. 8d. per ell.
39 yds. Irish cloth at 2s. 4d. per yd.
17 yds. of muslin at 7s. 24d. per yd.
13 yds. of cambric at 10s. 6d. per yd.
27 yds. of print at 2s. 5d. per yd.

3. Sirloin of beef, 18 lbs., at 11d. per lb.
Leg of mutton, 10 lbs., at road. per lb.
Shoulder of mutton, 7 lbs., at 8 d. per lb.
Fillet of veal, 16 lbs., at 7d. per lb.
Ham, 143 lbs., at iod. per lb.

3 tongues at 2s. 6d. each.

4. 97 lbs. of loaf sugar at 64d. per lb.

5.

83 lbs. of moist sugar at 51d. per lb.
72 lbs. of tea at 3s. 1d. per lb.
64 lbs. of raisins at 44d. per lb.

57 lbs. of muscatels at is. 34d. per lb.

lbs. of tea at 3s. 6d.; 12 lbs. of sugar at 5d.; 7 lbs. of butter at is. 1d.; 10 lbs. of rice at 3d,; 2 lbs. of currants at 8d. 6. lb. of butter at is. 3d. per lb.; 34 lbs. of candles at 9d. per lb.; 1 lb. of coffee at 1s. 6d. per lb.; and lb. of tea at 3s. iod. per lb.

7. 17 lbs. of sugar at 52d.; 28 lbs. of soft sugar at 41d.; 11 lbs. of tea at 4s. 4d.; 15 lbs. of rice at 3d.; and 7 lbs. of currants at 6 d.

8. 12 doz. brushes at 3s. 74d. each; 162 plates at 4s. 11d. per dozen; and 3 gross of spoons at 4s. 4d. per dozen.

9. 17 yds. of calico at 7 d. per yard; 9 yds. of trimming at 2s. 74d. per yard; a silk umbrella at half a guinea; 19 yds. of flannel at Is. 10 d. per yard.

10. 4 lbs. of soap at 3d.; 5 lbs. candles at 5d.; 3 lbs. of butter at 17d.; and a cwt. of rice at 24d. a lb.

11. 5 lbs. and a half of soap at 44d.; 3 lbs. and a half of candles at 64d.; 2 lbs. of butter at 174d.; and half a cwt. of rice at 24d. a lb.

12. 13 yds. of ribbon at 1s. 44d. per yard; 47 yds. of calico at 8d. per yard; 2 doz. pairs of gloves at 2s. 8d. per pair; 5 tablecloths at a guinea and a half each; 25 reels of cotton at ind. per reel.

13. 15 loaves at 7d. each; 6 doz. biscuits at 6d. per dozen ; 14 doz. rolls at 6d. per dozen; 12 cheese-cakes at d. each; 8 doz. rusks at 10d. per dozen; and 13 lbs. of ginger nuts at 9d. per lb.

14. 29 yds. of calico at 74d. per yard; 17 pairs of stockings at 2s. 94d. per pair; 7 pairs of gloves at 2s. 6d. per pair; and 8 doz. yds. of braid at 2 yards for ind.

15. 15 lbs. of beef at 74d. per lb. ; 7 lbs. of suet at 6d. per lb.; 10 lbs. of veal at 8d. per lb.; 17 lbs. of pork at 74d. per lb.; 13 lbs. of mutton at 8d. per lb. ; 3 lbs. of beef steak at 10 d. per lb.; and 3 kidneys at three halfpence each.

16. 3 gross of slates at 3s. 6d. per dozen; a ream of paper at 4 d. a quire; one thousand envelopes at 10d. per 100; and a gallon of ink at 4d. per pint.

17. 73 ft. of pipe at 64d. per foot; 18 joints at Is. 3d. each; 37 pipe hooks at 1d. each; 157 yds. of wire fencing at 2s. id. per yard; time, 4 men, each 2 days at 3s. 6d. per day.

18. 5 lbs. of tea at 4s. 4d.; 12 lbs. of loaf sugar at 54d.; 8 lbs. of rice at 34d.; 3 lbs. of currants at 54d.; 4 lbs. of coffee at is. 8d.; 6 lbs. of loaf sugar at 51d.; 3 lbs. of raisins at Is. 2d.; 4 doz. oranges at is. 6d. per dozen.

19. 4 lbs. of tea at 4s. 3d.; 6 lbs. of sugar at 44d., and 7 lbs. at 64d.; 11 lbs. of candles at 1od., and 6 lbs. at 84d.; 2 gals. of oil at 4s. 9d. ; and 7 lbs. of soap at 7d.

20. 3 lbs. tea at 3s. 4d. per lb.; 43 lbs. of sugar at 54d. per lb.; 6 lbs. of butter at Is. 2d. per lb.; 3 lbs. of cheese at 9 d. per lb. ; 2 lbs. of currants at 41d. per lb.; and 6 lbs. of raisins at 54d. per lb.

21. 109 loaves at 64d. each; 250 rolls at 6d. per doz.; 27 cakes at Is. 44d. each; 65 tins of biscuits at 3s. 4d. per tin; 37 lbs. of rusks at 3 d. per lb.; and 20 lbs. of sugar candy at 3d. per oz.

22. 19 lbs. beef at 11d. per lb.; 13 lbs. of mutton at 9d. per lb.; 9 lbs. of mutton at 94d. per Ib.; 64 lbs. of lamb at 11d. per lb.; 17 lbs. of beef at 10d. per lb.; 3 lbs. of suet at 8 d. per lb.

23. Bought 27 yds. flannel at Is. 5d.; 18 doz. pairs of stockings at Is. 1od. per pair; 156 yds. linen at 2s. 6d. per yd.; 596 yds. calico at 74d. per yd. What was the amount of the bill?

24. 5 stone of flour at 2s. 8d. a stone; 8 lbs. of cheese at 8d. a lb.; 11 lbs. of butter at is. 7d. a lb.; 24 lbs. of tea at 3s. 4d. a lb. ; 5 lbs. of coffee at is. 5d. a lb.; 19 lbs. of pork at 9d. a lb.

25. 12 tons of hay at £3, 15s. a ton; 81 qrs. of beans at 2 guineas a qr.; 11 qrs. of oats at £1, 6s. a qr.; and 5 sacks of flour at 27s. 6d. a sack.

26. 1 cwt. of lump sugar for preserving at 46s. per cwt.; 3 lbs. of single refined lump sugar at 5d.; 7 lbs. of moist brown at 3d.; and 7 lbs. of brown crystallized at 5d.

27. 7 pairs of blankets at 19s. 9d. per pair; 31 yds. of muslin at is. 6d. per yd.; 13 pairs of stockings at 1s. 9d. a pair; 33 yds. of calico at 10d. per yd.; and 18 pairs of gloves at 3s. 3d. per pair.

28. 20 dozen copy books at 2s. 6d. per doz.; 15 doz. account books at 15s. per doz.; 1500 quills at 5s. 9d. per 100; 32 doz. inkstands at 7d. each; 24 doz. lead pencils at is. 9d. per doz.; and 30 boxes of steel pens at Is. 8d. per box.

29. 113 hams of 19 lbs. each, at 1old. per lb.; 6 score of eggs at three farthings each; 37 pairs of fowls at 3s. 11d. per pair; 10 stones of bacon at 81d. per lb.; 17 lbs. of cheese at 9 d. per lb.

30. 35,000 ft. of gas at 3s. 6d. per 1000 ft.; one year's meter rent at 73d. per quarter; and men's time for 17 hrs., at 5 d. per hour.

31. Nineteen and a half yds. of carpet at 3s. 7d. per yd.; 7 bedsteads at £3, 17s. 6d. each; 86 lbs. of feathers at 2s. 71d. per lb.; and nine chairs at 19s. 6d. each.

32. 16 yds. of broadcloth at 27s. 6d. per yd.; 18 yds. second do. at 14s. 9d. per yd.; 13 yds. brown do. at 11s. 1od. per yd.; 14 yds. scarlet do. at 24s. 4d. per yd.; 623 yds. black do. at 9s. 8d. per yd.

33. 28 yds. Brussels carpet at 4s. 84d. per yd.; making up do., 4s.; 18 yds. stair carpet at 2s. 9d. per yd.; 3 hearth-rugs at 17s. 8d. each; 2 pieces of floor-cloth, 15 yds. each, at 25. 10d. per yd. ; men's time laying down, 3s. 6d.

34. 12 yds. of flannel at 1s. 6d. per yd.; 37 yds. of calico at is. old. per yd.; 21 yds. of muslin at 2s. 44d. per yd.; 18 yds. of linen at 2s. 6d. per yd.; 13 yds. of ribbon at 10 d. per yd.; and half-a-dozen pairs of gloves at 2s. 9d. per pair.

35. 7 doz. and 4 eggs at 9d. per doz.; 19 lbs. of soap at 5 d. per lb.; 18 lbs. of butter at Is. 2d. per lb.; 13 lbs. of cheese at 7d. per lb.; 5 lbs. of bacon at 10d. per lb. ; 8 four-lb. loaves at 41d. each; and lb. of pepper at 14d. per oz.