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

17. 73 ft. of pipe at 64d. per foot; 18 joints at 1s. 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 3d.; 3 lbs. of currants at 54d.; 4 lbs. of coffee it is. 8d.; 6 lbs. of loaf sugar at 51d.; 3 lbs. of raisins at 15. 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 Bbs at 64d.; 11 lbs. of candles at 1od, and 6 lbs. at 81d.; 2 gals. of oil at 4s. 9d. ; and 7 lbs. of soap at 7 d.

20. 3 lbs. tea at 3s. 4d. per lb.; 4 lbs. of sugar at 5 d. per Ib. 6 lbs. of butter at Is. 2d. per lb. ; 3 lbs. of cheese at 9td. per lb.; 2 lbs. of currants at 44d. per lb.; and 6 lbs. of raisins at 5d. per lb.

21. 109 loaves at 64d. each; 250 rolls at 6d. per doz. ; 27 cakes at 1s. 44d. each; 65 tins of biscuits at 3s. 4d. per tin; 37 lbs. of rusks at 3d. per lb. ; and 20 lbs. of sugar candy at Jd 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 Îb.; 6 lbs. of lamb at 11d per lb.; 17 lbs. of beef at 10d. per lb.; 3 lbs. of suet at 84d. per lb.

23. Bought 27 yds. flannel at is. 5d.; 18 doz. pairs of stockings at 1s. 1od. per pair; 156 yds. linen at 2s. 6d. per yd; 596 yds. calico at 7d. 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 38. 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 Is. 9d. a pair; 33 yds. of calico at 1od. 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; 3 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 rod. per lb. ; 6 score of eggs at three farthings each; 37 pairs of fowls at 3s. 11d. per pair; 10 stones of bacon at 8d. 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. 10d. per yd.; 14 yds. scarlet do. at 24s. 4d. per yd.; 62 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. 4 d. per yd.; 18 yds. of linen at 2s. 6d. per yd.; 13 yds. of ribbon at 10ld. 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 51d. per lb.; 18 lbs. of butter at Is. 2d. per lb.; 13 lbs. of cheese at 7d. per Ib.; 5 lbs. of bacon at 10d. per lb.; 8 four-lb. loaves at 44d. each; and lb. of pepper at d per oz.

36. 67 ft. of window sashes at 94d. per. ft.; 154 cub. ft. of oak at 4s. 74d. per cub. ft.; 245 ft. of ash at 81d. per ft.; 1271 ft. of deal at 34d. per ft.; 701 ft. of oak at 63d. per ft.

37. 750 envelopes at 9d. per 100; 1 doz. pen-holders at 3d. per doz.; 5 boxes of steel pens at is. 6d. per box; 15 pen-knives at road. each; 2 reams of note paper at 41d. per quire; 250 envelopes at 2s. per 100; andream of foolscap at 10ld per quire.

38. 1 piece of flannel, 28 yds. wide, at 35. 4d. per yd.; 35 yds. of calico at 51d. per yd.; 31 doz. pairs of stockings at 18s. 6d. per doz.; 7 pairs of gloves at 3s. 3d. per pair; 121 yds. of Irish linen at 5s. 6d. per yd.; 4 pairs of muslin curtains at 12s. 8d. per pair.

39. 8 doz. and 8 eggs at 1s. 1d. per doz.; 17 lbs. of butter at Is. 3d. per lb. ; 64 lbs. of cheese at 9d. per lb.; 13 lbs. of soap at 44d. per lb.; 14 lbs. of bacon at 94d. per lb.; 15 Ibs. of lard at 74d. per lb.

40. 1 st. 9 lb. of butter at is. 5d. per lb. ; 1 qr. 26 lbs. 8 ozs. of cheese at £3, 10s. per cwt.; and 1000 eggs at 6s. 3d.

per 100.

41. 29 lbs. ham at 84d. per lb.; 13 lbs. of bacon at 7d. per lb. ; a cheese weighing 29 lbs. at 74d. per lb.; and three score eggs at d. each.

42. 5 chests of tea, each 2 qrs. 11 lbs., at 3s. 8d. per lb. ; 3 hhds. of sugar, each 13 cwt. 2 qrs., at 39s. 4d. per cwt. ; 3 cwt. 1 qr. 14 lbs. of coffee at 49s. 6d. per cwt.; and 14 cwt. 2 qrs. 3 lbs. of cheese at 51d. per lb.

43. A lady buys at a draper's shop 23 yds. of silk at 5s. 6d. a yd.; 33 yds. of calico at 11d. a yard; 2 doz. pairs of gloves at 25 7d. a pair; 10 yds. of ribbon at is. 10d. per. yd. The draper makes the bill amount to £11, 175. 8d. Did he charge too much or too little? What is the amount of the error?

44. A person gives a £5 note to pay the following bill:3 cwt. of coals at 10d. a cwt.; 13 lbs. of cheese at 74d. a lb.; 2 lbs. of tea at 3s. 3d. a lb.; 17 lbs. of sugar at 51d. a lb.; 8 yds. of flannel at Is. 11d. a yd.; and 29 yds. of calico at 10d. a yd. What change should he receive?

45. 3 qrs. 2 bush. 2 pks. wheat at 55s. per qr.; 6 qrs. 5 bush. 1 pk. barley at 46s. per qr.; 4 qrs. 6 bush. oats at 37s. per qr.; I qr. 3 bush. 2 pks. beans at 5s. 6d. per bush.; 2 qrs. 4 bush. 3 pks. peas at 6s. 9d. per bush.

PROPORTION (Simple).

1. If a railway train goes 200 miles in 8 hours, in what time will it make a journey of 40 miles?

2. If 63 qrs. of wheat weigh 18 tons, find the weight of 7 qrs.

3. What is the cost of 26,147 oranges at the rate of 15 for 11td.?

4. If it requires the milk of 20 cows to make 85 lbs. of butter, how many cows' milk will be required to make 187 lbs. ?

5. If 16 cows are worth 176 sheep, how many cows are worth 264 sheep?

6. How much will 3 nails of cloth cost at 4s. 7d. for 2 yds.? 7. A quantity of provisions would last 378 men for 4 months; how long would the same provisions last 504 men?

8. A pipe will empty a cistern in 36 minutes; how many similar pipes would be required to empty it in 4 minutes?

9. I borrowed £250 for 10 months; how long ought I to lend £95 in return?

10. If I bushels cost £4, 25. 11 d., what will 45 bushels cost ?

11. If £950 will purchase 1000 yds., what is the price of 2 yds. 3 qrs. ?

12. If 14 tons of bar iron cost £35, 10s. 6d., how much may be had for £87?

13. If a carding machine throw off 54 lbs. of wool in 2 hrs. 46 mins. 30 secs., in what time will it throw off 24 lbs. ?

14. How many men would perform, in 168 days, a piece of work which 108 men can perform in 266 days?

15. If a bankrupt's estate pay 7s. 9d. in the £, what is paid upon a debt of £1250?

16. A man owes £7905, and pays 12s. 5d. in the £; how much does he pay altogether?

17. The rents of a parish amount to £1750, and a poor rate is wanted of £61, 19s. 7d.; what is that in the pound?

18. If the sixpenny loaf weighs 3 lbs. when wheat is at 6s. a bushel, what ought it to weigh when wheat is at 6s. 9d. a bushel ?

19. What sum will be raised by a rate of 3d. in the £ on a parish whose total rental is £7963, 10s.?

20. What must 40s. pay towards a tax, when £652, 13s. 4d. is assessed at £83, 12s. 51d.?

21. A firm expends in wages £31, 12s. a week for 75 men; what does another expend employing only 25 men at the same rate?

22. If 125 men do a certain work when employed 12 hours a day, how many will do it when employed 7 hours a day? 23. When wheat is 37s. 6d. per quarter, what should I get 5 bushels for?

24. If 7 pairs of boots cost £2, 10s. 9d., how many pairs can be bought for £14, 10s. ?

25. If £57 will buy 19 cwt. of sugar, what quantity may be had for £111?

26. If a horse travels 17 miles in 1 hr. 21 min., in what time would he travel 49 miles?

27. A parish is rated at £4368, 12s., and upon this amount a rate is levied at the rate of 1s. 3d. in the £; how much money is thus raised?

28. From a piece of cloth 50 yds. long, 14 yds. 2 qrs. were sold for £6, 17s. 9d.; what would the remainder be sold for at the same rate?

29. If 23 men can move 346 sacks in the time that 17 other men can move 306 sacks, which are the better sort of men?

30. A house and land were sold for £8963, and the owner

B