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MAURITIUS, OR THE ISLE OF FRANCE.

The weights and measures are those of England, and the old ones of France.

CALCUTTA.

Haut, or cubit, of a guz or yard, .....18. inches.

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Seer, of a maund, of a candy,....11 ounce.

Bag of rice, 6 maunds,

.25 bushels.

168 pounds.

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1.58 quart. 135.625 pounds.

....

The other weights and measures are like those of Hol

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The old and new systems of French weights and measures are used, and also the English wine gallon.

ST. DOMINGO, OR HAYTI.

Old French weights and measures, also the English wine gallon.

DANISH ISLANDS. St. John, St. Thomas, and Santa Cruz. Danish weights and measures, also the English foot and yard.

DUTCH SETTLEMENTS. St. Eustatia, St. Martin, Curazoa, Surinam, Berbice, Demarara, and Essequibo. Weights and measures of Holland. In Curazoa, how

ever, they also employ the Spanish vara of 33.375 inches, and a pound weighing 1.17 pound.

SPANISH ISLANDS. See Spain.

LESSON 225.

1. If 7,000 pounds of sugar, old French weight, imported from Guadaloupe, cost 6 cents a pound, delivered in New York, at what price must it be sold by the American pound to gain $184.80 on the whole amount ?

Ans. at 8 cts. 2. How many acres are there in a French myriare? Ans. 247 A. 18 sq. rods 1931 sq. ft. 3. A merchant sold 650 bushels of corn in Cumana, Colombia, at 10 reals a fanega; what price in Federal money did he get a bushel? Ans. $.78174, nearly 4. If you purchase 500 almuides of wine in Lisbon, for 1,311 Spanish dollars, how much a gallon does it cost you?

Ans. $.60.

5. How many yards are there in 575 Hamburg ells?

Ans. 360.62, about.

6. If 105 barili of wine are imported into St. John, New Brunswick, from Leghorn, and sold at 4s. 6d. Canada currency, an imperial gallon, how much does the whole bring in dollars and cents? Ans. $944.75.

7. How many gallons are there in 25 Venetian anfora of Ans. 3,424, about.

wine?

8. If you buy 9,000 pounds of hides in Port au Prince, St. Domingo, what number of American pounds will you obtain ? Ans. 9,720.

9. A merchant imported 5,000 sheffels of wheat from Prussia, in 1837; how many bushels were there in that quantity? Ans. 7,797. 10. If I buy 100 bags of rice in Bombay, for 840 rupees, what price a pound do I give in Federal money ?

Ans. .0225.

BOOK-KEEPING.

FARMERS' AND MECHANICS' METHOD.

LESSON 226.

The Farmers' and Mechanics' method of Book-Keeping should be employed by farmers and mechanics, and by all persons in their household expenses, or any small business in which they may be engaged.

Accounts are kept by this method in a single book; on page 1 are written the owner's name, his place of residence, the date, and a description of the book. If the book is to contain his general accounts, he writes Account Book for a description; if the book is to contain accounts concerning his household expenses only, he writes Household Expenses; if the book is to contain accounts concerning his farm in Medford only, he writes Accounts concerning Farm in Medford, &c.

On pages 2 and 3, an account is opened with a certain person; the things for which he is debtor are placed on the left hand page, and the things for which he is creditor are placed on the right hand page. On pages 4 and 5 an account is opened with another person in the same manner, and so on, always taking two pages for each person's account. But if you are likely to have extensive dealings with any person, more than two pages should be left for his account.

Example of Book-keeping by the Farmers' and Mechanics' method.

[Page 1.]

JOSEPH SMITH.

Cambridge, April 1, 1834.

ACCOUNT BOOK.

By whom should the Farmers' and Mechanics' method of BookKeeping be employed?

In what are accounts kept by this method? What is written on page 1? On pages 2 and 3? 4 and 5?

How many pages do we always take for each person's account? What if you are likely to have extensive dealings with any person?

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