67. Find the dividend on £5398, at 14s. 3d. in the pound. 68. Find the value of 10 thousand and three yds. of cloth a 7s. 84d. per yard.

69. A person pays 13s. 10d. in the £ on £7689, 105.; what are his assets worth?

70. Find the cost of seventeen thousand and nineteen yards of velvet at seventeen shillings and eightpence three farthings per yard.

71. Find the cost of seven thousand and sixty-eight articles at one pound seventeen shillings and sevenpence farthing each. 72. Find the value of three thousand and twelve articles at eight shillings and elevenpence halfpenny each.

73. A bankrupt's liabilities amount to fifteen thousand and seven pounds; he pays his creditors seven shillings and elevenpence three farthings in the pound: find the value of his

assets.

74. A man is able to pay 12s. 6d. in the £, and his debts are £3600; what is his estate worth?

75. What is the expense of digging a ditch, of which the solid content is 5755 cub. yds., at the rate of is. 7 d. per yard?

76. Work by Practice:-A bankrupt's debts amount to £3548, 6s. 8d.; what will his creditors lose if he pays 12s. 10 d. in the £?

77. Find by Practice the value of 16 dozen pairs of boots at 19s. 7 d. a pair.

78. Find by Practice what 5s. 94d. multiplied by 102397 will amount to.

79. A stack of hay was sold at £4, 7s. 6d. per ton; how much was received for it, its weight being 37 tons?

80. Find by Practice the value of three million forty thousand two hundred and seven yards of silk at 4s. 114d. per yard. 81. Find the price of 379 qrs. of barley at £2, 3s. 5d. per quarter.

PRACTICE (Compound).

Find the cost of :

1. 3 cwt. 2 qrs. 16 lbs. at £3, 75. 8d. per cwt. 2. 5 cwt. 2 qrs. 18 lbs. at £3, 4s. 2d. per cwt.

3. 9 cwt. 3 qrs. 7 lbs. at £4, 13s. 6d. per cwt. 4 23 cwt. 3 qrs. 8 lbs. at £3, 19s. 11d. per cwt. 5. 3 cwt. 3 qrs. 16 lbs. at £18, 9s. 5d. per cwt. 6. 5 cwt. 2 qrs. 8 lbs. at £3, 4s. 2d. per cwt. 7. 5 cwt. I qr. 14 lbs. at £8, 10s. 6d. per cwt. 8. 353 ac. 2 rds. 10 pls. at £2, 7s. 6d. per acre. 9. 57 cwt 3 qrs. 14 lbs. at £5, 9s. 6d. per cwt. 10. 84 cwt. 3 qrs. 14 lbs. of sugar at £12, 11s. 8d. per cwt. 11 3 cwt. 2 qrs. 11 lbs. at £3, 16s. 7d. per cwt.

12 16 acres 2 rds. 18 pls. at £63, 18s. 9d. per acre.
13. 319 cwt. 3 qrs. 16 lbs. at £2, 12s. 6d. per cwt.
14. 44 ac. 2 rds. 25 pls. at £55, 16s. 7 d. an acre.
15. 39 ac. 3 rds. 27 pls. at £4, 3s. 4d. per acre.
16. 37 yds. 2 ft. 7 in. of silk at 5s. 31d. a yard.
17. 16 yds. 2 ft. 10 in. at 2s. 6d. a yard.

18. 6 months 3 weeks 2 days at £3, os. 6d. per month.
19. 17 acres 2 rds. 25 pls. at £76, 10s. per acre.

20. 6 tons 11 cwt. I qr. at £7, 14s. 6d. per ton.

21.

5 ac. I ro. 32 po. at £4, 7s. 10d. per acre.

22. 67 ac. o ro. 38 po. at 10s. 9d. per acre.

23. 35 ac. 3 ro. 34 pls. at £9, 17s. 6d. per acre.

24.

215 ozs. 13 dwts. 16 grs. of gold at £3, 17s. 6d. per oz. 25. 7 st. 9 lbs. 14 oz. at 10s. 4d. per stone.

26. 3 mths. 2 wks. 4 dys. at 6 weeks.

guineas per month of four

27. 5 st. 3 lbs. 12 oz. at £1, 4s. 10d. per stone of 14 lbs. 28. (a) 145 ac. I rd. 32 poles at £10, 5s. 3d. per acre. (b) 7 oz. 15 dwts. 15 grs. at £6, 3s. 9d. an ounce. 29. 27 yds. 3 qrs. I nl. of cloth at £2, 5s. 4d. a yard. 30. 123 yds. 3 qrs. 3 nls. of cloth at 3s. 8d. per yard. 31. (a) 13 qrs. 2 bush. 1 pk. at £3, 19s. 5d. per qr.

(6) 17 qrs. 5 bush. 3 pks. 1 gall. at £1, 18s. 6d. per qr.

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, 175. 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, 35. 9d. per. lb. 36. 7 cwt. 3 qrs. 11 lbs. at £2, 135. 1d. per quarter. 37. 1 pipe 47 galls. 1 qt. of wine at £28, 17s. 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. 7ozs.; 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. I 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.
1 doz. lbs. of moist sugar at 44d. per lb.
5 lbs. of coffee at Is. 7d. per lb.
9 lbs. of currants at 5d. per lb.
2,40 ells of dowlas at is. 6d. per ell.
34 ells of diaper at Is. 41d. 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. 23d. 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 10d. per lb.
Shoulder of mutton, 74 lbs., at 8d. per lb.
Fillet of veal, 16 lbs., at 74d. per lb.
Ham, 14 lbs., at rod. per lb.

3 tongues at 2s. 6d. each.

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

83 lbs. of moist sugar at 5d. per lb.
72 lbs. of tea at 3s. 1d. per

lb.

64 lbs. of raisins at 4 d. per lb.

57 lbs. of muscatels at is. 3 d. per lb.

5. 4 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.; 3 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 5d.; 28 lbs. of soft sugar at 41d.; 11 lbs. of tea at 4s. 4d.; 15 lbs. of rice at 34d.; and 7 lbs. of currants at 6d.

8. 12 doz. brushes at 3s. 74d. each; 162 plates at 45. 11 d. per dozen; and 3 gross of spoons at 4s. 4d. per dozen.

9. 17 yds. of calico at 74d. per yard; 9 yds. of trimming at 25. 74d. per yard; a silk umbrella at half a guinea; 19 yds. of flannel at Is. Ioad. per yard.

10. 4 lbs. of soap at 34d.; 5 lbs. candles at 5d.; 3 lbs. of butter at 174d.; 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 8 d. 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 1d. 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.