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SUPPLEMENTARY EXAMPLES.

To be omitted unless otherwise directed.

Let pupils make out bills, accounts, and invoices, in proper form, from the following statements:

4. Tyndale & Co., Philadelphia, sold to Mrs. John Smith, Dec. 31, 1874, the following articles: 1 Soup Tureen, @ $3.50; 2 Sauce Tu reens, @$1.25; 1 doz. Tulip Goblets, @ $1.40; 1 doz. Individual Salts, @50%; 2 Glass Pitchers, @ 621; 3 Oval Glass Dishes, @ 50%; 1 Glass Nappy, @75; 4 Covered Dishes, @ $1.25; 3 doz. Stoneware Plates,-1 doz. 6 in., @ $1.25, 1 doz. 7 in., @ $1.40, 1 doz. 8 in., @ $1.60; required the bill, receipted. Ans. $20.65.

5. Mrs. Amelia Watson, Newark, N. J., presented the following bill to James Haven, March 1, 1875: Board for 4 weeks, @ $9; fuel and light 4 weeks, @ $1.50; washing 52 doz. @ $1. Mr. Haven presented the following bill to Mrs. Watson at the same date: February 5th, 15 lb. Tea, @ 75¢; 10 lb. Coffee, @ 354; February 9th, 25 lb. Granulated Sugar, @121; 5 lb. Brown Sugar, @ 10; 1 barrel No. 1 Mackerel, $25; February 26th, 5 lb. Butter, @ 50%, and 1 dozen Eggs, @ 429. Make out both bills, receipting the smaller and crediting the amount upon the other. Ans. Bal. $1-.

6. Aug. 25, 1875, Franklin S. Fuller, of Memphis, Tenn., purchased 10 15

of Kuhn & Furst, Philadelphia, 25 boxes Raisins, @ $3.25, $2.55; 350 100 250

lb. Currants, @ 71, 7¢ ; 150 lb. Dates, @ 51; 100 lb. Turkish Prunes, 50 75

@ 814; 125 lb. French Prunes, @ 157, 12,7; 12 bunches of Baracoa Bananas, @$1.75; and gave a due bill for amount. Make out bill and receipt it. Ans. $150.

7. Mr. Thomas Walker, of Aiken, S. C., bought of Hess, Rogers and Chambers, Philadelphia, the following articles, Oct. 14, 1876: 3 doz. Ladies' Berlin Gloves, @ $2.25; 1 doz. Ladies' White Silk do., @ $5.50; 1 doz. do. Berlin Gauntlets, @ $3.75; 1 doz. Colored Buck do., @ $15; 1 doz. Ladies' Black Jouvin Kid Gloves, @ $16; doz. White do, @ $15; 2 doz. Gents' Buck Driving Gauntlets, @ $16.50; 2 doz. Gents' White Kid Gloves, @ $11; 1 doz. ea. Child's White Cotton Nos. 3 32 4 42 5

Hose, @ 80, 90, 95, 100, 110; make out bill for amount, deducting 20%. Ans. $91.40.

SECTION VI.

DENOMINATE NUMBERS.

237. A Denominate Number is a concrete number in which the unit is a measure; as 3 feet, 4 pounds, etc.

238. A Measure is a unit by which quantity of magnitude or continuous quantity is estimated numerically; as, a yard, a pound, etc.

239. A Compound Denominate Number is a number which expresses several different units of the same kind of quantity; as, 4 yd. 2 ft. 11 in.

240. The Terms of a compound number are the numbers of its different units. Thus the terms in the example

given are 4 yd., 2 ft., and 11 in.

241. Similar Compound Numbers are compound numbers which express the same kind of quantity.

242. Denominate Numbers may be embraced under eight distinct classes. as follows:

1. Value.

2. Weight.

3. Length.

4. Surface.

5. Volume.

6. Capacity
7. Time.

8. Angles.

NOTE.-Concrete numbers are of two classes: 1st, those in which the unit is natural; 2d, those in which it is artificial. Natural units are such as exist in nature, and artificial units are those which are agreed upon to measure quantity of magnitude. The latter are called denominate numbers.

MEASURES OF VALUE.

243. The Value of anything is its worth, or that property which makes it useful or estimable.

244. Money is the measure of the value of things. It is of two kinds, coin and paper money.

245. Coin, or Specie, is metal prepared and authorized by government to be used as money.

246. Paper Money consists of printed promises to pay the bearer a certain amount, duly authorized to be used as money.

247. Currency is whatever circulates as money. It is of two kinds, specie currency and paper currency.

248. Legal Tender is a term applied to money which is required by law to be accepted in payment of debts.

249. An Alloy is a baser metal compounded with either gold or silver for the purpose of rendering it harder and more durable.

NOTE.-The Notes on the tables are not to be memorized and recited, unless otherwise directed.

UNITED STATES MONEY.

250. United States, or Federal Money, is the legal currency of the United States.

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I. NAME.-United States money is so called because it is the money of the United States. It is called Federal Money because it was the money of the Federal Union. It was adopted by Act of Congress, Aug. 8, 1786.

II. TERMS.-The term dollar is supposed to be from Dale or Daleburg, a town where it was first coined; dime is from the French disme, meaning a tenth; cent is from the Latin centum, a hundred; mill is from the Latin mille, a thousand; eagle is from the name of the national bird. The cent was proposed by Robert Morris, and named by Thomas Jefferson.

III. UNIT.-The unit is the gold dollar. The currency is founded upon the decimal system, dimes, cents, and mills being written as decimals. This gives great simplicity to the operations.

IV. COINS.-The coins are of gold, silver, nickel, and bronze. The gold coins are the double eagle, eagle, half-eagle, quarter-eagle, and one dollar. The silver coins are the dollar, half-dollar, quarter-dollar, and dime. The nickel coin is the five-cent piece. The bronze coin is the cent. The gold three-dollar piece, the silver twenty-cent piece, half-dime, and three-cent piece, the nickel three-cent piece and cent, the bronze two-cent piece, and the old copper cent and half-cent, although still occasionally seen in circulation, are no longer coined. The mill has never been a coin; it is merely a convenient name for the tenth part of a cent.

V. COMPOSITION.-The gold and silver coins consist of 9 parts of pure metal and 1 part alloy. The alloy of the silver coin consists of pure copper; the alloy of the gold coin consists of silver and copper, the silver not to exceed of the alloy. The nickel coins contain nickel and copper The bronze coins consist of 95 parts copper, and 5 parts tin and zinc.

VI. Gold coins are a legal tender for any amount; silver coins, of the present coinage, for any amount not exceeding $5 in any one payment; bronze and nickel coins for any amount not exceeding 25 cents in any one Dayment.

MENTAL EXERCISES.

1. How many cents in $1? $? $q? $3? $1! $3? $§?

2. What part of a dollar is 10 cts.? 12 cts.? 20 cts.? 25 cts.? 163 cts.? 33 cts.? 37 cts.? 50 cts.? 62 cts.? 75 cts.? 83 cts?

3. What part of 5 eagles is 15 dimes? what part of 12 cents s of a dime?

4. How many eagles in 60 dollars? in 400 dimes? in 8500 cents? in 25,000 mills?

ENGLISH, OR STERLING MONEY.

251. English, or Sterling Money, is the legal currency of England.

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I. NAME. The term Sterling is supposed to be derived from Easterling, the name given to early German traders, who came from the east to England. Their money was called Easterling Money, which was contracted into Sterling Money.

II. TERMS.-The term farthing is a modification of "four things," the old English penny being marked with a cross so deeply impressed that it could be broken into two or four pieces, called respectively half-penny and four things. The Pound, as a measure of value, was derived from the pound as a measure of weight, 240 pence formerly weighing a pound. The guinea is so called because the gold of which it was first made came from Guinea, in Africa.

III. SYMBOLS.-The symbols £., s., d., qr., are the initials of the Latin words libra, solidus, denarius, and quadrans; signifying respectively, pound, shilling, penny, and quarter.

IV. UNIT.-The unit is the pound, represented by the sovereign and £1 bank note. Its value by late act of Congress is fixed at $4.8665.

V. COINS. The coins are of three classes: gold, silver, and copper. The gold coins are the sovereign (=£1), and half sovereign (=10s.), guinea (=21 s.) and half guinea (=10 s. 6 d.). The silver coins are the crown (=5s.), the half crown (=2 s. 6 d.), the florin (=2 s.), the shilling, and the six-penny, four-penny, and three-penny pieces. The copper coins are the penny, half-penny, and farthing.

VI. COMPOSITION.-The standard for gold coins is 22 carats fine, that is, 11 parts pure gold, aud 1 part alloy. The standard for silver is 37 parts pure silver and 3 parts alloy, hence the silver coins are 27 pure, and cop per. Pence and half-pence are made of pure copper.

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7. What part of 2 pence is 6 farthings? What part of 3 shillings

is 5 pence?

8. What part of 16 pence is of a shilling? What part of a guinea is of a pound?

EXAMPLES FOR PRACTICE.

1. How many pence in £16 11 s. 10 d.?

SOLUTION.-In one pound there are 20 shillings, and in £16 there are 16 times 20 shillings, which, increased by 11s., are 331 shillings. In one shilling there are 12 pence, and in 331 shillings there are 331 times 12 pençe, which.. increased by 10 pence, equals 3982 pence.

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2. How many pounds, shillings, and pence in 4367 pence?

SOLUTION.-There are 12 pence in one shilling, hence in 4367 pence there are as many shillings as 12 is contained times in 4367, which are 363 shillings and 11 d. remaining. There are 20 shillings in one pound, hence in 363 shillings there are as many pounds as 20 is contained times in 363, which are £18 and 3 shillings remaining. Hence in 4367 d. there are £18 3 s. 11 d.

OPERATION.
d.
12)4367
210)363-11 d.

£18 3 8.

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Ans. £18 3 s. 11 d.

3. How many farthings in 9 s. 8 d. 3 far.? Ans. 467 far. 4. Farthings in £19 17 s. 11 d. 2 far.? Ans. 19102 far. 5. Shillings, pence, and farthings, in 7859 far.?

Ans. 163 s. 8 d. 3 far.

6. Pounds, shillings, etc., in 58763 far.?

Ans. £61 4 s. 2 d. 3 far.

CANADA MONEY.

252. The Currency of Canada is nominally the same as that of the United States, the table and denominations be ing the same.

253. The decimal currency was adopted in 1858, the Act taking effect in 1859, previous to which their currency was the same as the English.

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