which they divide so that one has .37 and the other .62

of it; how many acres had each?

Ans. 1620; 2700.

30. How many lengths of 6-inch stove-pipe can be made from 87.48 pounds of Norway iron, if one length requires 3.24 pounds?

Ans. 27.

31. Mr. Newlin paid $4000 for a truck farm, giving $76.25 an acre for 27.25 acres, and $85.75 for the remainder; how many acres did he buy? Ans. 49.66+ acres.

32. A man bought 345.75 tons of hay, at $16.25 a ton, } of which he sold at $17.75 a ton, and the rest at cost; how much was the gain? Ans. $172.87.

33. Mr. Hartman bought a lot of wheat and sold .15 of it to one man, and .25 of it to another, and kept 572.85 bushels; how much did he buy? Ans. 954.75 bu.

34. A man devotes .12 of his income to charity, .25 for educating his children,.45 for household expenses, and saves the remainder, which is $284.76; required his income.

Ans. $1582.

35. How many cords of wood, at $5.12 a cord, must 1 give for 91.25 bushels of wheat, at $1.40 a bushel, and 85 bushels of rye, at $1.25 a bushel? Ans. 45.66 cords.

36. The circumference of the fore wheel of a wagon is 12.75 feet, and of the hind wheel 14.25 feet; how much oftener does one turn than the other in going 5280 feet, or one mile? Ans. 43.59+ times.

37. A ship whose cargo was worth $25,000, being disabled in a storm, .45 of the whole cargo was thrown overboard; what would a merchant lose who owned .25 of the cargo ? Ans. $2843.75.

38. A grain dealer expended $6210 for grain, of it being for wheat, at $1.25 a bushel, of it for corn, at $0.75 & bushel, and the remainder for rye, at $1.12 a bushel; how many bushels of each kind did he purchase?

Ans. Wheat, 1656 bu.; Corn, 2070 bu.; Rye, 2300 bu

UNITED STATES MONEY.

211. United States Money, or the currency of the United States, is expressed in the decimal system.

212. The several denominations and their relation to each other are presented in the following table:

213. The dollar is the unit and is indicated by the symbol $; the eagle and dollar are read as a number of dollars. Thus $245 is read 245 dollars, instead of 24 eagles, 5 dollars.

214. The dime is one tenth of a dollar, and is expressed as tenths, the decimal point being placed between dimes and dollars. Thus $2.3 expresses 2 dollars and 3 dimes.

215. The cent is one tenth of a dime or one hundredth of a dollar, and is written in hundredths place. Thus $6.75 indicates 6 dollars 7 dimes and 5 cents. Dimes and cents, however, are usually read as a number of cents. Thus $6.75 is read 6 dollars and 75 cents.

216. Since dimes and cents are regarded as a number of cents, when the number of cents is less than 10, a cipher must be written in tenths place. Thus 3 dollars and 4

cents are written $3.04.

217. The mill is one tenth of a cent or one thousandth

of a dollar, and is written in thousandths place. $8.375 is read 8 dollars 37 cents and 5 mills.

Thus

NOTES.-1. In checks, notes, drafts, etc., cents are usually written as hundredths of a dollar in the form of a common fraction, as $12,7%.

2 When the final result of a business computation contains mills, if 5 or more they are reckoned 1 cent, and if less than 5 they are rejected. Thus $7.187 would be reckoned as $7.19 and $3.162 as $3.16.

3. We used dollars and cents in treating the fundamental rules; we now give a more formal treatment of decimal currency, involving problems that pupils were not then prepared to solve.

Write on the slate or board

1. Seven dollars and twenty-five cents.

2. Twelve dollars, thirty cents, and five mills.
3. Twenty-five dollars, fifty-four cents, and five mills.
4. Thirty-four dollars, seven cents, and seven mills.
5. Nine eagles, six dollars, six cents, and eight mills.
6. Two hundred dollars, seven and one-half cents.
7. Forty-nine dollars, six dimes, and 7 cents.
8. Five hundred and thirty-eight dollars, 62 cents.

REDUCTION OF UNITED STATES MONEY.

218. Reduction is the process of changing a number from one denomination to another without altering its value. 219. From the explanation given we have the following

PRINCIPLES.

1. To reduce cents to mills, annex one cipher.

2. To reduce dollars to cents, annex two ciphers.

3. To reduce dollars to mills, annex three ciphers.

4. To reduce cents to dollars, place the point two places from the right.

5. To reduce mills to dollars, place the point three places from the right.

NOTE. In reducing a number of dollars and cents to cents, etc., the separatrix should be removed; thus, $5.25=525 cents, and $8.755-8755 mills.

WRITTEN EXERCISES.

1. Reduce 5 dollars to cents.

SOLUTION.-In 1 dollar there are 100 cents, and in 5 dollars there are 5 times 100 cents, or 500 cents, or we annex two ciphers, as anove directed.

2. Reduce 25 dollars to cents.

3. Reduce 24 cents to mills.

4. Reduce 8 dollars to mills.

5. Reduce 20 dollars to mills.

6. Reduce 6 cents and 5 mills to mills.

Ans. 2500.

Ans. 240.

Ans. 8000.

Ans. 20000.

Ans. 65.

Ans. 1225.

Ans. 2305. Ans. $14.50. Ans. $27. Ans. $54.25. Ans. $4.17. Ans. 25 cents.

7. Reduce 12 dollars and 25 cents to cents. 8. Reduce 23 dollars and 5 cents to cents. 9. Reduce 1450 cents to dollars. 10. Reduce 2700 cents to dollars. 11. Reduce 5425 cents to dollars. 12. Reduce 4170 mills to dollars. 13. Reduce 250 mills to cents. 14. Reduce 865 mills to cents.

Ans. 86 cents.

15. Reduce 13875 mills to dollars, cents, and mills.

Ans. $13.875.

16. Reduce 185326 mills to dollars, cents, and mills.

Ans. $185.326. 17. How many dollars, cents, and mills in 235 dollars, 2 cents, and 5 mills? Ans. $235.025. 18. How many dollars, cents, and mills in 150 dollars, 10 cents, and 5 mills? Ans. $150.105.

FUNDAMENTAL OPERATIONS.

220. Since United States Money is expressed in the decimal scale, all the operations may be performed as in decimals.

Rule. To add, subtract, multiply, or divide in United States money, proceed according to the corresponding operations in decimals.

WRITTEN EXERCISES.

Ans. $24.74.

1. Find the sum of $621 and 62 cents. Ans. $63.12. 2. From $25 take 25 cents and 5 mills. 3. Require the sum of $184, 18 dimes, 18 mills.

cents, and 18 Ans. $20.828.

4. From 1 dollar take 1 mill; from $505 take 505 cents.

Ans. $0.999; $499.95.

5. Subtract 6 cents from 61 dollars, and add the remainder to 6 dimes. Ans. $7.08.

6. What must a stock-dealer pay for 27 young cows at $18 apiece? Ans. $506.25. 7. A drover sold the government 33 horses at the rate of $125 apiece; what did he receive? Ans. $4133.25.

8. If a cattle-feeder received $250.25 for the sale of 13 cows, what did they bring him a head?

Ans. $19.25. what would 17 Ans. $123.25.

9. I paid $36.25 for 5 barrels of flour; barrels have cost me at the same rate? 10. A country merchant paid $96 for a lot of muslins, at 16 cents a yard; how many yards did he buy? Ans. 600. 11. How many cords of wood can be bought for $1553.25, at the rate of $4.75 per cord? Ans. 327 cords.

12. A carpenter earned in 4 months $240; how many days did he labor if his wages were $2.50 a day? Ans. 96. divide $48 by 6 dimes;

13. Divide $16 by 12 cents; divide 18 dimes by 15 mills.

Ans. 139; 80; 125. $55, a chain for $224, a

14. A lady bought a watch for key for $61, and sold them all at a gain of $63; what did she receive for them? Ans. $91.25.

15. A teacher bought a book for $24, an inkstand for 621 cents, some paper for $14, a map for $42, a globe for $51, and handed the clerk a ten-dollar-bill and a five-dollar bill; how much change should he receive? Ans. $0.37.

16. Mr. Benton bought 12 hogsheads of molasses of 63 gallons each, at the rate of 42 cents a gallon, and sold it at 50 cents a gallon; what was the gain? Ans. $56.70.

17. A lady bought 3 yards of muslin at 64 cents a yard, 7 yards of linen at 87 cents a yard, and handed out a $10 bill; what was her change? Ans. $3.72. 18. There was sold one day, in New York, Low Grade extra flour, amounting to $15,000 at $6.25 per barrel; how many barrels were sold? Ans. 2400 barrels.

19. A lady in furnishing her house bought 3 sets of chairs at $7.25 a set, 2 tables at $5.25 apiece, 3 rocking-chairs at