Smith - A System of Mental and Commercial Arithmetic

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A SYSTEM
OF
MENTAL AND COMMERCIAL ARITHMETIC,
COMPILED, ARRANGED, AND IMPROVED
BY A. SMITH,
QUADRANGLE HOUSE, ACADEMY .
St. Leonards on Sea,

0222
b k i
5316.37
.
A
SYSTEM
OF
MENTAL AND COMMERCIAL
ARITHMETIC ,
COMPILED, ARRANGED , AND IMPROVED

BY
A. SMITH , 化
Quadrangle House Academy,
ST. LEONARDS ON SEA.
"Arithmetic is of such general use in all parts of life and business, that
scarcely any thing is to be done without it."
LOCKE.
SAINT LEONARDS :
PRINTED AND SOLD BY C. H. SOUTHALL, PARADE ;
AND MAY BE HAD OF
W. DIPLOCK, MARINE LIBRARY ; OR W. ARUNDALE, CASTLE STREET,
HASTINGS ; AND AT MESSRS, WHITTAKER AND CO. , AVE MARIA
LANE, LONDON.
1838.
[ Entered at Stationers ' Hall.]
283
MU
SH
SE
UM
I
IT
BR
TO MAJOR
THE HON. GEORGE KEPPEL,
This System of Mental Arithmetic,
is most respectfully
inscribed , by
his much obligeu
and humble Servant,
AUGUSTUS SMITH .
PREFACE .
As no doubt can possibly exist of the importance and

utility of Mental Calculation , the tedious processes of
common Arithmetic being incompatible with the expe-
dition required in the transactions of business and daily
affairs of life, the compiler begs respectfully to submit to
those requiring improvement in the Science of Figures ,
the following system , which, for the simplicity and
brevity of its rules , has been much admired.
This System, from the ease with which it is acquired ,

is particularly recommended to the attention of Ladies,
to whom a deficiency in knowledge of this Science ,
is frequently a source of much trouble and annoyance.
It is necessary to observe , that this system being
founded on the first four Rules of Arithmetic, a tho-
rough Knowledge of those Rules and of the Arithmetical
Tables should be attained , previous to the study of this
work .
TESTIMONIALS .
The following copies of Testimonials received from the

Hon . and Rev. Grantham Yorke, Hon . Mrs. Keppel,
Dowager Lady M. Fludyer, Miss Coutts Trotter, &c .
&c., will it is trusted , be found truly satisfactory.
I have great pleasure in giving my testimony to the

excellence of Mr. Smith's method of teaching , particu-
larly in the essential branch of Arithmetic . Mr. Smith
attended a little boy of mine, about five and a half
years of age, and in less than seven weeks succeeded in
making him a proficient in Addition and Multiplica-
tion , and by an easy mental process, had enabled
him in some degree to calculate a simple proposition
and proportion, such as may be done by the usual,
though more complicated method of the Rule of Three.
He improved him greatly in Writing likewise, and by his
gentleness and judicious kindness, won his regard. I
entirely recommend Mr. Smith to any parents who may
desire tuition in the earlier branches of Education for
their children .
GRANTHAM YORKE, Clerk .
56 Marina, August 29 , 1837.
Lady Mary Fludyer has taken twelve lessons in Men-

tal Calculation from Mr. Smith, and thinks the System
most excellent , and Mr. Smith's method of teaching it
most clear and satisfactory.
vi.
Lady M. Fludyer considers this new mode of calcu-

lation likely to be of the greatest use, especially to those
persons who are conversant in practice, and the first
four Rules of Arithmetic .
St. Leonards, Nov. 28 , 1837.
I have taken lessons in Arithmetic and Mental Calcu-

lation from Mr. Smith, for more than a month past, and
feel pleasure in expressing my conviction of the excel-
lence of his system, and the clearness of his method of
imparting it.
I am satisfied by experience, that instruction in this
new mode of Calculation would be of great use to any
Lady or Gentleman in the habit of attending to ac-
counts, or to the education of the young.
S. KEPPEL.
August, 1837 , Saint Leonards.
Miss Coutts Trotter has taken twelve Lessons from

Mr. Smith, and is much pleased with the very superior
conciseness and clearness of his System .
Miss C. Trotter is persuaded that Mr. Smith's new
System of Arithmetic and Mental Calculation , is calcu-
lated to afford invaluable assistance to amateurs , who
are often imperfectly exercised in this branch of educa-
tion .
St. Leonards on Sea, Oct. , 1837 .
SUBSCRIBERS NAMES.
Amoore, Mr. A. , Hastings.

Amoore, Mr. J. ""
Arundale , Mr. W. ""
Burton, Alfred, Esq. St. Leonards, 4 copies.

Brown, Mrs. Hugh W. "" 2 ""
Beck, Mr. J.
Beck , Mr. H.
Bayley, Mr. W. , Hastings .
Banks , Mr.
Banks , Mr. P. ""
Bennett, Mr.
Bell, Mr. J. 99
Buchanan , Mr. 99
Burbidge , Mr.
Burgess , Mr. ""
Bryant, Mr. J.
Beeny, Mr. , Bexhill.
Cornwallis, The Most Noble the Marchioness, London .

Cornwallis, The Lady Louisa ,
Cornwallis, The Lady Elizabeth, ""
Chester, Mr. St. Leonards.
Carey , Mr.
Cubbidge, Mr.
Cockerton , Mr. , Hastings.
Cogger, Mr. ""
Corke, Mr. 99
Collins, Mr. , Ninfield.
8 SUBSCRIBERS NAMES ..
Davis , Rev. W. , Hastings, 2 copies.

Dunk , Mr. R. 22
Deudney, Mr. , St. Leonards.
Edlin , Mr. H. , St. Leonards, 2 copies .

Evenden , Mr.
Eastland , Mr. 99
Elford, Mr.
Emary, Mr. J. , Hastings.
Eaton, Mr. J. ""
Eaton , Mr. T. 99
Elgar, Mr. 22
Fludyer, The Lady Mary, London.

Firmin , Miss, St. Leonards.
Funnell, Mr. , Hastings.
Fermor, Miss ""
Ford, Master 29
Gausden, Mr. , St. Leonards .
Gorham, Mrs. , Ore .
Ginner, Mr. , Hastings .
Hollond, Robert, Esq. M. P. , St. Leonards .

Harwood, -- Esq . , M. D. ""
Hume, Miss , London.
Hay, Mrs. C. C. , St. Leonards .
Hutchings, Mr. H. P.
Homan , Mr. B. 99
Homan, Mr. J. ""
Hodson, Mr. R. 99
Hughes, Mr. H. ""
Hart, Mr. J. B., Hastings.
Hill , Mr. W. "2
Hall, Mr. W. 22
Hutchings, Mr. C. 22
Jones, - Esq., St. Leonards.
Johnson, Mrs. 2 copies.
SUBSCRIBER'S NAMES . 9
Inskipp, Mr. W. , St. Leonards.

Jeudwine , Mr. C. J. , Hastings .
Keppel , The Hon . Major, London , 4 copies .

Keppel , The Hon . Mrs. 4
Knight, W. Esq. , Hastings .
Lubbock, The Dowager Lady, St. Leonards , 2 copies .

Lindsay, Colonel "" 2 ""
Lindsay , Mrs. "" 2 ""
Lempriere, Mr. 22
Lancaster, Mr. , Rye.
Morley, Miss, St. Leonards .

Murton, Mr. ""
Mann, Mr. ""
Mills, Mr. ""
Milsted, Mr. 99
Murray, Mr. J., Hastings .
Moor, Mr. J. B. ""
Mitchell, Mr. E. ""
Naish , Mr. , St. Leonards .

Nichols , Miss , Hastings.
Peerless, Mr. , St. Leonards .

Pilcher, Mr. E. ‫دو‬
Pilcher, Mr. S. 99
Peters , Mr.
Pike , Mr. ""
Parks , Mr. 22
Painter, Mr. J. ""
B
10 SUBSCRIBER'S NAMES .
Penfold, Mr. H. , Hastings.

Phillips, Mr. E. 99
Pitter. Mr. 99
Quaife, Rev. B., St. Leonards , 2 copies.
Roberts, Mr. , St. Leonards.

Renolds , Mrs. ""
Rock, Mr., Hastings.
Ruby, Mr. ""
Rose, Rev. G. , Bermondsey .
Southall, Mr. , St. Leonards, 3 copies .

Smith, Mr. B. P. 99
Stubberfield, Mr. ""
Smith, Mr. J.
Savery, Esq ., Hastings .
Saffery , Rev. J. P. ""
Styles, Mr.
Samworth , Mrs. ""
Shirley, Mr. ""
Standen & Forrest, Messrs. 99
Smith, Mr. J. ""
Soane , Mr. W. ""
Stratten, Mrs. , London.
Trotter, The Lady, London , 2 copies.

Trotter, Miss C. 3
Tanner, Mr. , Hastings .
Tuppen, Mr. C. , St. Leonards .
Urry, Mr. Ecclesbourne .

SUBSCRIBER'S NAMES . 11
Vickery, Mr. , Hastings.
Williams , The Lady, London , 3 copies .

Widdrington, The Rev. S. , St. Leonards, 3 copies.
Walter, Mr.
Welsted, Mr. ""
Wrenn, Mr. J., Hastings .
Weston, Mr. 29
Wood, Miss 99
Willey, Mr. C., Lewes.
Walker, J. , Esq . , Neville Park , Tunbridge Wells.
Wilson, Thos . Esq . , London.
ARITHMETICAL TABLES .
MULTIPLICATION.
Twice 3 Times 4 Times 5 Times 6 Times 7 Times
1 are 2 1 are 3 1 are 4 1 are 5 1 are 6 1 are 7
2 ....4 2 .... 6 2....8 2 .. 10 2 .. 12 2.. 14
3.... 6 3 ....9 3.. 12 3.. 15 3.. 18 3.. 21
4 .... 8 4.. 12 4.. 16 4.. 20 4 .. 24 4.. 28
5 .. 10 5.. 15 5.. 20 5.. 25 5.. 30 5.. 35
6 .. 12 6 .. 18 6.. 24 6.. 30 6 .. 36 6.. 42
7.. 14 7.. 21 7.. 28 7 .. 35 7.. 42 7 .. 49
8 .. 16 8 .. 24 8.. 32 8.. 40 8.. 48 8 .. 56
9.. 18 9.. 27 9.. 36 9.. 45 9 .. 54 9.. 63
10 .. 20 10.. 30 10.. 40 10 .. 50 10.. 60 10 .. 70
11 .. 22 11.. 33 11 .. 44 11 .. 55 11 .. 66 11 .. 77
12 .. 24 12 .. 36 12 .. 48 12 .. 60 12.. 72 12.. 84
8 Times 9 Times 10 Times 11 Times 12 Times
1 are 8 1 are 9 1 are 10 1 are 11 are 12
2 .. 16 2.. 18 2.. 20 2.. 22 2 .. 24
3.. 24 3.. 27 3.. 30 3.. 33 3 .. 36
4.. 32 4.. 36 4.. 40 4.. 44 4.. 48
5.. 40 5 .. 45 5.. 50 5.. 55 5 .. 60
6 .. 48 6.. 54 6.. 60 6.. 66 6 .. 72
7 .. 56 7 .. 63 7.. 70 7.. 77 7.. 84
8.. 64 8.. 72 8.. 80 8.. 88 8 .. 96
9.. 72 9 .. 81 9.. 90 9.. 99 9..108
10 .. 80 10.. 90 10..100 10..110 10..120
11 .. 88 11 .. 99 11..110 11..121 11..132
12 .. 96 12..108 12..120 12..132 12..144
PRACTICE.
s. d. POUND. d. SHILLING. cwt. qr. TON
10 0 is 1 -half 6..is .. 1-half 10 0 is 1-half
6 8 .... 1-3rd 4. 1-3rd 5 0 .... 1-4th
5 0.... 1-4th 3. 1-4th 4 0.... 1-5th
4 0 .....1-5th 2. 1-6th 2 2 .... 1-8th
3 4 .... 1-6th 11/ .1-8th 2 0 .... 1-10th
2 6 .... 1-8th 1 .1-12th 1 l .... 1-16th
2 0 .... 1-10th 1 0 .... 1-20th
1 8 .... 1-12th QUARTER
1 4 .... 1-15th lbs. cwt. qrs. lbs. CWT.
1 3 .... 1-16th 14..is..1 -half 2 or 56 is 1-half
1 0 .... 1-20th 7 .1-4th 28. 1-4th
0 8 .... 1-30th 4 1-7th 16.. 1-7th
0 6.... 1-40th 31 1-8th 14 .. 1-8th
0 4...
...1-60th 2 1-14th 0 8.. 1-14th
0 3 .. .. 1-80th
.... 1-28th 0 7.. 1-16th
ARITHMETICAL TABLES . 13
MONEY.
d
. 14 1234
Farthings. d. Pence S. d. Shillings £. s.
1 ... 12 .. 1 0 20 ... 0
2 ... 20 ... 1 8 30. .1 10
3 ... 24 .. 2 0 40 ... .2 0
4 ... 1 30 .. 2 6 50 . .2 10
5 .... 14 36 ... 3 0 60 .. .3 0
40 ... 3 4 70 .
6 .... 1 .3 10
7 .... 12 48 .. 4 0 80 . .4 0
8 .... 2 50 ... 4 2 90 • ....4 10
9. 21 60 . 5 0 .5 0
100 .
10 • 24/ 70 .. 5 10 110 . .5 10
11. 22 72 . 6 0 120. ...6 0
12 3 80 . 6 8 130......6 10
13 . ... 31 84. 7 0 .7 0
7 6 140
14. 3 90 . .7 10
96 ... 8 0 150
15 ..... 33 160 .8 0
16. 4 100 .... 8 4 170 ° .8 10
17..... 41 108 ... 9 0 180 .9 0
110 .... 9 2 .9 10
18..... 190 .
19 ..... 120 .. 10 0 200⚫ 10 0
20. 130 .. 10 10 250 12 10
21 .... 51 132 .. 11 0 300 15 0
22 ... 55 140 .. 11 8 350 17 10
23 . 51 144 .. 12 0 400 20 0
150 .. 12 6 450 22 10
24. 6
30 ..... 160 .. 13 4 500 .. 25 0
35 .... 8 170 .. 14 2 600 .. 30 0
40 .... 10 180 .. 15 0 700 .. 35 0
45 .... 11 190 .. 15 10 800. 40 0
50..1 0 200 .. 16 8 900 .. 45 0
60..1 3 210.. 17 6 1000 .. 50 0
70..1 5½ 220 .. 18 4 1500 .. 75 0
80..1 8 230 .. 19 2 2000..100 0
90..1 10 240 .. 20 0 5000..250 0
A SYSTEM
OF
MENTAL AND COMMERCIAL ARITHMETIC .
PROPOSITION 1 .
When the price is a given number of pence.
RULE .
Consider the quantity as pence, which being brought
into shillings, and multiplied by the number of pence
in the price, gives the answer.
EXAMPLES .
108 yards at 7d. per yard.
98.
7
£3 3 Ans.
Note, Here the 108 considered as pence are equal to
9s., which multiplied by 7 the number of pence in the
price gives the answer.
69 gallons at 5d. per gallon .
5s. 9d.
5
£1 8 9 Ans.
88 quarts at 4d. per quart.
7s. 4d.
4
£1 9 4 Ans .
A SYSTEM OF MENTAL, ETC. 15
CALCULATIONS
Under the foregoing rule to be worked mentally.

d. £ s. d.
76 lbs. at 2 per lb. Ans. 0 12 8
84 3 1 1 Q
68 4 1 2 8
51 5 1 1 3
97 6 2 8 6
85 7 29 7
56 8 1 17 4
100 9 3 15 0
50 10 2 1 8
73 11 3 6 11
37 8 1 4 8
91 6 256
200 3 2 10 0
86 5 1 15 10
99 4 1 13 0
80 2 0 13 4
144 7 4 4 0
61 9 2 5 9
49 11 2 4 11
96 10 4 0 0
16 A SYSTEM OF MENTAL
PROPOSITION 2 .
When there is a fraction in the quantity , for instance

a quarter, half, or three quarters of a yard , gallon , &c .
RULE.
Allow in the top line of the sum, the same fractional

proportion of a penny, viz. for a quarter allow d. for
half, d. or for three quarters, ąd. which multiply as
before by the number of pence in the price.
EXAMPLES .
64 ells at 10d. per ell .

5s. 41d.
10
£2 13 6 Ans.
Note, Here for the quarter of an ell, the same pro-

portional part of a penny is allowed, viz . a farthing.
522 yards at 7d. per yard .

4s. 42d .
7
£ 1 10 9 Ans .
112 feet at 9d . per foot.

9s. 4 d.
9
£4 4 4 Ans.
AND COMMERCIAL ARITHMETIC . 17
CALCULATIONS
d. £ s. d.
42 yards at 4 per yard Ans. 0 14 2
65 8 2 3 6
87 3 11 111
992 8 3 6 6
140 10 5 17 3
1121 10 4 13 9
55 8 1 16 10
1262 9 4 15 02
39 8 1 6 6
991 10 4 2 8/1/00
27 11 152
54 7 1 11 91
99 5 2 14
30 4 0 10 3
60 6 1 10 3
100 2 0 16 81
200 8 6 13 8
1441 3 116 11
72 11 3 6 22
963 9 3 12 4
с
PROPOSITION 3.
When there is a fraction in the price, viz . , a farthing,
halfpenny, or three farthings .
RULE .
Work by rule 1 , and then add to the product the
same proportion of the top line of the sum which the
fraction bears to a penny ; viz. , for a farthing, add one
quarter of the top line ; for a halfpenny, half; and for
three farthings, three quarters.
EXAMPLES .
144 feet at 7 d. per foot.
12s.
73
4 4
9
£4 13 Ans .
Note, d. being three parts of a penny, three quar-
ters of 12s . the top line , is added for it.
8s. 3d.
8
3 60
4 1 half the top line.
£ 3 10 1 Ans.
4s. 8d.
7
1 12 8
1 2
£ 1 13 10 Ans.
CALCULATIONS
Under the foregoing rule.
d. £ s. d.
92 lbs. at 7 per lb. Ans. 2 17 6
144 81 4 19 0
64 82 2 6 8
78 101 3 6 7호
90 112 4 8 11
96 71 2 18 0
108 83 3 16 6
240 92 9 15 0
120 102 5 7 6
L
200 31 2 14 2
112 4 2 2 0
256 62 7 4 0
91 8 3 2 62
66 91 2 12 3
72 111 376
272 712 8 10 0
365 3 5 6 5/
2
/
76 61 1 19 7
400 81 14 3 4
98 101 4 3 81
PROPOSITION 4.
When the price is in shillings, and at or under

twelve .
RULE.
Consider the quantity as shillings, which brought

into pounds, and multiplied by the number of shillings
in the price gives the answer.
EXAMPLES.
31 gallons at 3s. per gallon.

£ 1 11s. Od.
3
£4 13 0 Ans.
Note, Here the number of gallons, considered as

shillings, are equal to £1 11s. , which multiplied by the
price, gives the answer.
148 yards at 78. per yard.

£7 8s. Od.
7
£51 16 0 Ans.
82 ells at 5s. per ell.
£4 2s . Od.
5
£20 10 0 Ans .
CALCULATIONS
S. £ s. d.
97 yards at 4 per yard . Ans. 19 8 0
114 7 39 18 0
223 9 100 7 0
30 5 7 10 0
60 6 18 0 0
88 8 35 4 0
70 7 24 10 0
100 5 25 0 0
26 3 3 18 0
68 2 6 16 0
84 4 16 16 0
112 5 28 0 0
200 7 70 0 0
41 16 8 0
50 15 0 0
82 9 36 18 0
144 10 72 0 0
66 3 9 18 0
90 6 27 0 0
81 7 28 7 0
PROPOSITION 5 .
When there is a fraction in the quantity, and still the

price, at or under 12 .
RULE.
Allow in the top line of the sum, the same propor-

tional part of a shilling, that is, for a quarter of a yard,
&c., allow threepence ; for a half, sixpence ; and for
three quarters, ninepence ; which multiply as before by
the number of shillings in the price.
EXAMPLES .
47 yards at 5s. per yard.

£2 7s. 3d.
5
£ 11 16 3 Ans.
Note, Here 3d. (being the quarter of a shilling , ) is

allowed for the quarter of a yard.
83 gallons at 7s . per gallon.

£4 3s. 6d.
7
£29 4s . 6d. Ans .
236 yards at 4s. per yard

£ 11 16s . 9d.
4
£47 7 0 Ans .
CALCULATIONS
S. £ s. d.
98 feet at 4 per foot. Ans . 19 13 0
144 5 .... 36 2 6
432 8 .... 17 10 0
871 7 30 10 9
52 6 15 15 0
663 4 13 7 0
112 9 50 10 3
100 10 50 5 0
∞ 2 2
722 3 10 18 3
2561 2 25 12 6
36/ 5 9 6
со
942 6 28 8 6
481 8 19 6 0
365 10 182 15 0
272 4 54 11 0
841 7 29 9 9
99 9 44 15 6
58 6 17 12 6
801 5 20 1 3
900 12 540 6 0
PROPOSITION 6.
When there is a fraction in the price, and the price at
or under 12 .
RULE.
Add to the sum (after working as with the shillings
under rule 4 ) the same proportion of the top line as the
fraction bears to a shilling , viz. , for 1d. , add ; for
2d., ; for 3d. , 4 ; for 4d. , ; or for 6d. , . Note, should
the fraction in the price not be an even part of a shil-
ling, find the amount for the shillings by rule 4, and for
the pence by rule 1 , and add the two results together.
EXAMPLES .
100 yards at 4s. 3d. per yard.
£5 0 0
4
20 0 0
1 5 0
£25 5s. Od. Ans.

Note, Here 3d. being the quarter of a shilling ; £1 5s.
the quarter of the £5 is allowed for it.
184 gallons at 5s . 6d. per gallon.
£9 4s. Od.
5
46 0 0
4 12 0 half the top line.
£50 12s. Od. Ans.

346 feet at 7s. 9d. per foot.
£ 17 6 0
7
121 2 0
12 19 6
£ 134 1s. 6d. Ans .

CALCULATIONS
S. d. £ s. d.
89 yards at 5 3 per yard Ans. 23 7 3
64 CO
6 6 20 16 0
98 4 2 20 8 4
76 8 4 31 13 4
112 7 9 43 8 0
48 9 11 21 18 0
55 3 3 8 18 9
12
144 10 2 73. 4 0
CO
84 12 6 52 10 0
100 11 9 58 15 0
5
91 4 24 5 4
3
69 3 1 10 15 7
LO5
82 8 34 10 2
58 4 3 ... 12 6 6
256 2 6 32 0 0
со
40 8 15 6 8
་
200 9 9 97 10 0
CO
73 11 6 41 19 6
160 10 7 84 13 4
365 12 10 .... 234 4 2

D
PROPOSITION 7 .
When the price is an even number of shillings .
RULE.
Multiply the quantity by half the number of shillings ,

cut off and double the right hand or unit figure, which
consider as shillings, and the remainder taken as pounds
will give the answer.
EXAMPLES .
243 feet at 18s. per foot.

243
9
£218 14s . Ans .
Note, Here the quantity is multiplied by 9, that being

the number of shillings contained in the price, the
unit figure is then cut off and doubled for shillings .
675 yards at 16s . per yard .

675
8
£540 Ans .
8421 gallons at 48s . per gallon.

8421
24
33784
16842
£20220 8s. Ans .

AND COMMERCIAL ARITHMETIC , 27
CALCULATIONS
8. £ s. d.
257 yards at 14 per yard. Ans. 179 18 0
514 16 .... 411 4 0
273 18 245' 14 0
381 20 381 0 0
493 26 640 18 0
875 34 .... 1487 10 0
759 48 1821 12 0
.
911 52 2368 12 0
627 60 1881 0 0
355 74 1313 10 0
841 82 3448 2 0
427 46 982 2 0
398 22 437 16 0
523 38 993 14 0
257 54 693 18 0
895 14 626 10 0
731 16 584 16 0
272 18 .... 244 16 0
149 62 461 18 0
365 90 .... 1642 10 0

PROPOSITION 8 .
When the price is an odd number of shillings and the

quantity an even number.
RULE .
Multiply half the quantity by the whole of the shil-

lings, then cut off and double the unit figure as before.
EXAMPLES .

226
13
£293 16s . Ans .
Note, Here the quantity being even , the half, viz . 226 ,
is multiplied by the whole of the price.
846 acres at 45s. per acre. >

423
45
2115
1692
£ 1903 10s . Ans .
638 gallons at 17s. per gallon .

319
17
£542 6s . Ans.
CALCULATIONS
S. £ s. d.
82 15 61 10 0
242 17 205 14 0
368 19 349 12 0
482 21 506 2 0
596 33 983 8 0
624 45 .... 1404 0 0

798 15 .... 598 10 0
818 57 .... 2331 6 0
904 61 .... 2757 4 0
1426 13 .... 926 18 0
2844 17 .... 2417 8 0
3762 19 3573 18 0
4814 23 5536 2 0
5926 37 10963 2 0
6174 45 13891 10 0
7352 13 4778 16 0
5
+
2
5
8438 15 6328 10 0
9540 17 8109 0 0
6962 19 6613 18 0
PROPOSITION 9.
When the numbers both in price and quantity are odd .
RULE .
Omit one in the quantity to make it even, multiply
half the quantity by all the price ; cut off and double
the unit figure as before ; and then add the number of
shillings in the price for the one article omitted in the
quantity.
EXAMPLES .
587 gallons at 15s. per gallon .
293
15
439 10
15
£440 5s . Ans .
Note, Here the quantity is considered as 586, half of
which, viz . 293 , is multiplied by the price, and 15s.
being added to the product for the one omitted in the
quantity gives the answer.
432
19
820 16
19 for the one omitted .
£821 15s . Ans .

741 yards at 17s . per yard.
370
17
629 0
17
£629 17s . Ans .

CALCULATIONS
S. £ s. d.
97 lbs. at 13 per lb. Ans. 63 1 0
113 15 84 15 0
273 17 232 1 0
365 19 346 15 0
101 27 136 7 0
145 31 224 15 0
257 ...... 35 449 15 0
461 41 945 1 0
573 53 1518 9 0
89 15 66 15 0
277 19 263 3 0
75 49 183 15 0
-
313 51 798 3 0
61 73 222 13 0
497 85 2112 5 0
59 17 50 3 0
301 13 195 13 0
781 25 976 5 0
115 19 109 5 0
925 15 693 15 0
PROPOSITION 10 .
When the price is an aliquot part of a shilling.
RULE .
Consider the quantity as shillings, which divided by

such aliquot part will give the answer.
Note, This rule will be found most useful when the

quantity is a large number.
ALIQUOT PARTS OF A SHILLING .

6d. is 1 -half 2d. is 1-6th
4d ....... 1-3rd 1d. .1-8th
3d ...... 1-4th Id. .1 -twelfth
EXAMPLES .

6) 2500
416s . 8d.- £20 16s . 8d. Ans .
Note, Here the quantity is divided by 6, because 2d.

is the sixth part of a shilling.
3120 feet at 4d. per foot.
3) 3120
1040s.- £52 Ans .
4) 6782
1695s . 6d.- £84 15s . 6d. Ans .
333
AND COMMERCIAL ARITHMETIC .
CALCULATIONS
d. £ s. d.
9144 4 .... 152 8 0
2226 2 18 11 0
4641 3 58 0 3
7256 4 120 18 8
6397 11 39 19 7
со
4832 120 16 0
3563 2 29 13 10
5989 4 99 16 4
5755 3 71 18 9
7647 ...... 1} 47 15 10
6272 3 78 8 0
7877 2 .... 65 12 10
6529 6 163 4 6
8365 3 104 11 3
3721 4 62 0 4
8486 11 53 0 9
1382 2 .... 11 10 4
5713 6 142 16 6
9999 13 62 9 10
E
PROPOSITION 11 .
When the aliquot parts of a shilling added together

are equal to the price given.
RULE.
Find by the table the two figures which together will

amount to the price specified, divide the quantity by
both figures and the two products added together will
give the answer.
EXAMPLES .
314)2800
933 4
700
1633s . 4d. £81 . 13s . 4d. Ans .
Note, Here the number of yards are divided first by

3, and then by 4, because 3d. is the fourth and 4d. the
third part of a shilling, which together are equal to 7d.
5726 lbs . at 8d. per lb.
26)5726
2863
954 4
3817s . 4d. = £ 190 17s. 4d . Ans .

7982 quarts at 5d. per quart .
3 | 8)7982
2660
997 9
3658s . 5d. £ 182 18s . 5d. Ans .

AND COMMERCIAL ARITHMETIC. 35
CALCULATIONS
d. £ S. d.
5726 lbs. at 8 per lb. Ans. 190 17 4
1854 51 42 9 9
2491 10 103 15 10
4362 5 90 17 6
1229 7 35 16 11
2975 9 111 11 3
3548 41 66 10 6
5734 8 191 2 8
6299 10 262 9 2
1855 5 .... 38 12 11
37
7118 31 103 16 1
2345 68 7 11
3456 129 12 0
4567 -8 152 4 8
5678 10 .... 236 11 8
6789 71 212 3 1
7890 5 164 7 6
8912 9 334 4 0
9023 41 169 3 7
1785 31 .... 26 0 71
MENTAL
SYSTEM
OF
336
A
PROPOSITION 12.
To find the value of a lb. when the price per oz. is

given.
RULE .
Consider the number of farthings in the price as shil-

lings, which divided by 3 will give the answer.
EXAMPLES .
1 lb of tea at 62d. per oz .
3)27 the number of farthings in the price.
9s . Ans .
1lb. of coffee at 3дd. per oz.
3) 14 the farthings in the price.

4s. 8d. Ans .
1lb. of spice at 41d. per oz.
3) 17
5s. 8d. Ans.
CALCULATIONS
d. £ s. d.
1lb ..... at .... 21 per oz. .Ans. 0 3 0
1 33 0 5 0
1 4 0 6 0
1 51 0 7 0
1 61 0 8 8
1 7 • 0 9 4
1 83 0 11 8
1 21 0 3 4
1 42 0 6 4
1 71 • 0 9 8
1 9 .... 0 12 0
1 31 0 4 4
1 5 0 7 4
1 10 · 0 13 4
1 112 0 15 8
1 61 0 8 4
1 7 • 0 10 0
· 8 0 10 8
1 92 0 13 0
1 10/11 0 13 8
PROPOSITION 13.
To find the value of an oz . at a given price per lb.
RULE .
Multiply the number of shillings contained in the

price by 3, and the product will be the answer in
farthings.
EXAMPLES.
At 6s. per lb. how much per oz .
6s.
3
as farthings 18-41d. Ans.
At 8s . per lb. how much per oz.
8
3
as farthings 24-6d. Ans .
At 5s. per lb. how much per oz.

5
3
as farthings 15-3 d. Ans.

CALCULATIONS
S. £ s. d.
At 3 per lb. how much per oz . Ans. O 021
2 .... .... 0 0 1
4 .... 0 0 3
7 0 05
.... 0063
11 0 0 81
10 0 0 7
12 .... 09
0
14 .... 0 0 10/
/
1
13 .... 0 092
15 .... 0 0 111
17 .... 01 02
16 .... 0 1
0
19 0 1 2
18 .... 0 1 11
21 1 32
0
23 0 15
25
222223
1 62
0
4
1
0
24
016
....
PROPOSITION 14 .
To find the value per lb. at a given price per cwt.
RULE .
Find the number of shillings or shillings and pence

contained in the price, which multiplied by 3 , and then
divided by 7 , will give the answer in farthings.
EXAMPLES .
At £3 17s . per cwt. how much per lb.
77 the number of shillings in the price .

3
7)231
as farthings 33 = 81d. Ans .
At £4 8s . Ed. per cwt. how much per lb.

88s . Ed .
3
7)266 0
as farthings 38 0 = 94d. Ans.
At £2 6s. Ed. per cwt. how much per lb.
46s. 8d.
3
7) 140 0
20 0= 5d. Ans .
CALCULATIONS
£ s. d. £ s. d.
At 1 5 8 per cwt. how much per lb. Ans. 0 0 23
3 14 8 0 0 8
3 3 0 0063
4 11 0 0 093
1 8 0 0 0 3
3 19 4 0 08/20
5 7 4 0 0 11 /
0 16 4 0.0 12
" 4 15 8 0 0 10
4 6 4 0 09
5 9 8 0 0 112
3 5 4 0 0 7
2 11 4 0 0 5
1 0 0 0 21
1 12 8 0 03/2
5 0 4 0 0 102
5 16 8 0 101
CO
6 1 4 0 1 1
4 1 8 0082
11 13 4 0 2 1
F
PROPOSITION 15.
To find the number of lbs. contained in any given
number of cwts. qrs . and lbs .
RULE.
Put down the number of cwts . , at the right hand of
which put the lbs . contained in the qrs . and lbs . , and
then add 12lbs . for each cwt.
EXAMPLES .
In 5cwt. 2qrs. 3lbs . how many lbs.
559
60
619lbs. Ans .
Note, Here the 5 to the left is the number of cwts . ,
and the 59 the number of lbs contained in the 2 qrs. 3lbs . ,
but as each cwt. contains 112lbs . , 12lbs more are after-
wards added for each cwt. , which in this instance
amount to 60 , making a total of 619lbs .
Should the amount for the whole be required , when
the price per lb. is pence, consider the lbs. as pence ;
when shillings consider the lbs. as shillings, and work
by rules 1 or 4.
Find the number of lbs . contained in 4cwt . 1qr . 17lbs .
and the value at 7s. per lb.
445
48
as shillings 493 = £24 13s. Od.

7
£ 172 11s . Od. Ans.

Find the number of lbs contained in 6cwt. 3qrs . 2lbs .
and the value at 4d. per lb.
686
72
as pence 758 £3 3s . 2d.

4
£ 12 12s . Ed. Ans .

CALCULATIONS
Under the foregoing rule .
cwt qrs lbs. lbs. S. d. £ s. d.

7 3 9 equal to 877 at 0 2 per lb. Ans. 7 6 2
1 1 10 .... 150 .... 0 8 .... ... 5 0 0
3 0 16 .... 352 .... 0 10 14 13 4

6 2 19 .... 747 .... 0 6 ...... 18 13 6
8 3 21 .... 1001 .... 0 3 12 10 3

9 1 4 .... 1040 0 5 • 21 13 4
2 0 27 .... 251 .... 0 9 9 8 3
5 2 1 617 .... 0 11 28 5 7
4 3 13 .... 545 .... 0 4 9 1 8

1 2 11 .... 179 .... 0 8 5 19 4
4 2 3 .... 507 ...
. 3 0 ........ 76 1 0
5 1 9 .... 597 .... 5 0 ...... 149 5 0
6 3 15 .... 771 .... 7 0 ...... 269 17 0

7 0 22 .... 806 .... 6 0 ......
.... 241 16 0
9 1 19 .... 1055 .... 2 0 ..... 105 10 0
8 2 5 .... 957 ..... 9 0 430 13 0
1 3 4 .... 200 .... 7 0 ...... 70 0 0
3 0 3 .... 339 .... 4 0 .... 67 16 0
2 1 26 278 .... 8 0 111 4 0
... ...
....
....
218
875
...
15
7
0
3
0
5
་
PROPOSITION 16.
To find the value of 100 articles at a given price per

article.
RULE.
Allow for the number of farthings in the price as

many pence and twice as many shillings which added
together will give the answer.
EXAMPLES .
as many pence £0 ls . ld.

twice as many shillings 1 6 0
£1 78. 1d. Ans.
Note, Here 13, the number of farthings in the price

are considered as pence, and then doubled and con-
sidered as shillings .
100 feet at 2s. 2d. per foot.
as many pence £0 8s . 81.

twice as many shillings 10 8 0
£ 10 16s . 8d. Ans .
100 gallons at 1s . 4d. per gallon .

£0 4s . 4d.
5 4 0
£5 8s. 4d. Ans.

CALCULATIONS
s. d. £ s. d.
100 1 7 per yard Ans. 7 18 4
བ་
yards at
100 2 1 10 8 4
100 3 2 15 16 8
100 0 8 3 6 8
100 0 91 3 19 2
100 0 43 1 19 7
100 1 3 56 3
100 2 5 12 1 8
100 0 5 2 3 9
100 0 73 3 4 7
со
100 1 8 8 8
100 2 10 14 3 4
100 4 2 20 16 8
100 0 101 4 5 5
100 0 11 4 17 11
100 1 10 9 3 4
100 2 7 12 18 4
100 3 4 16 13 4
100 4 5 22 3 9
100 5 12 25 14 7
PROPOSITION 17.
To find interest at 5 per cent for months.
RULE .
Multiply the amount by the number of months, and

the product considered as pence will be the answer.
EXAMPLES .
What is the interest of £ 38 for 4 months ?
£38
4
as pence 152 = 12s . 8d. Ans.
What is the interest of £84 for 7 months ?
£84
7
588 = £2 9s. Od. Ans .
What is the interest of £96 for 10 months ?
£96
10
960- £4 0s . Od. Ans.

CALCULATIONS
£ £. s. d.
Interest of 44 for 3 months at 5 per cent. Ans. 0 11 0
Interest of 57 5 1 39
Interest of 68 7 1 19 8
Interest of 1000 5 20 16 8
PROPOSITION 18 .
To find interest at 5 per cent for months when there

are shillings or shillings and pence in the principal.
RULE.
Multiply as in last rule the amount by the number of

months, consider the pounds produced as pence, and for
the shillings and pence, if any, allow the same propor-
tional part of a penny as they bear to a pound , viz, for
5s. allow , for 10s . , for 15s. , and so on .
EXAMPLES .
What is the interest of £82 17s. 11d. for 5 months ?

£82 17s. 11d.
5
414 9 7 £1 14s. 6d. Ans .
Note, Here the £414 considered as pence amount to

£ 1 14s. 6d., and 9s . 7d. being nearly equal to half a
£., one halfpenny is allowed.
What is the interest of £71 14s . 2d. for 3 months ?
£71 14s . 2d.

3
215 2 6 = £0 17s . 11d . Ans .
What is the interest of £ 126 6s . 6d. for 7 months ?
£ 126 6s. Cd.

7
884 5 6 = £3 13s . 81d. Ans.

CALCULATIONS
At 5 per cent .
£. S. d. £ . S. d.
Interest of 49 2 3 for 4 months Ans. 0 16 41
R
Interest of 87 3 4 3 1 1 91
Interest of 94 6 5 5 1 19 3
Interest of 128 14 2 7 3 15 1
Interest of 76 10 6 2 0 12 9
Interest of 63 4 10 4 1 1 1
Interest of 151 5 9 6 3 15 732
Interest of 132 6 5 8 4 8 21/1

Interest of 163 2 1 10 6 15 11
Interest of 147 13 14 9 5 10 9
Interest of 101 1 9 3 1 5 3
Interest of 174 10 1 5 3 12 8
Interest of 196 2 2 7 5 14 42
Interest of 230 14 8 2 .... 1 18 51
Interest of 248 9 10 4 4 2 10
Interest of 272 0 1 6 6 16 0
Interest of 280 7 11 7 8 3 63
62
Interest of 263 13 3 11 12 1 8
Interest of 294 3 8 8 9 16 11
Interest of 323 17 0 10 13 9 10
G
PROPOSITION 19.
To find interest at 5 per cent for years.
RULE.
Multiply the amount by the number of years, the

pounds produced consider as shillings, and for the shil-
lings and pence, (if any) allow the same proportion of a
shilling as they bear to a pound , viz. , for Is . 8d. allow
one penny , for 2s. 6d. three half-pence , for 3s. 4d. two-
pence, for 5s. threepence, for 6s. 8d. four- pence , for
10s. sixpence, and so on in proportion .
EXAMPLES .
What is the interest of £97 for 6 years at 5 per cent ?

· £97
6
as shillings 582 = £29 2s. Od. Ans.

What is the interest of £28 5s . for 2 years at 5 per cent. ?
£28 5s . Od.
2
56 10 0 = £2 16s . 67. Ans .
Note, Here the £56 considered as shillings are equal

to £2 16s. , and 10s. being half a £. , 6d. the half of a
shilling is allowed.
What is the interest of £ 84 6s. 3d. for 4 years at 5

per cent. ?
£84 6s . 3d.
4
337 5 0 £ 16 17s . 3d. Ans.

CALCULATIONS
At 5 per cent.
£ S. d. £ s. d.
Interest of 247 5 0 for 7 years . Ans. 86 10 9
Interest of 123 5 0 3 18 9 9
Interest of 147 0 5 4 29 8 1
Interest of 134 2 6 1 6 14 1
Interest of 256 10 0 5 64 2 6
Interest of 191 7 6 8 76 11 0
Interest of 180 3 4 6 54 1 0
Interest of 262 4 3 7 . 91 15 6
Interest of 290 6 8 3 43 11 0
Interest of 275 12 112 5 68 18 3
Interest of 310 10 0 7 108 13 6

Interest of 244 1 4 5 61 0 4
Interest of 158 2 8 10 79 1 4
Interest of 169 3 4 1 8 92
Interest of 228 1 8 2 22 16 2
Interest of 357 1 0 7 124 19 4
Interest of 283 0 4 56 12 1
Interest of 131 0 0 9 58 19 0
Interest of 248 13 4 3 37 6 0
Interest of 359 0 0 10 ...... 179 10 0
PROPOSITION 20 .
To find the interest of any number of days at 5 per

cent.
RULE .
Multiply the amount by one third of the days , or the

days by one third of the amount ; omit the right hand
or unit figure of the product, and the remainder will be
the answer in pence , deducting one penny for each 6s.
produced .
EXAMPLES .
What is the interest of £ 124 for 36 days at 5 per

cent. ?
£ 124
12 equal to of the days.
as pence 14818 = 12s . 4d. minus 2d. Ans . 12s . 2d.
Note, Here 2d. is deducted , there being twice 6s. in

the product .
What is the interest of £ 178 for 24 days at 5 per

cent. ?
£ 178
8- of the days.
as pence 142|4 = 11s . 10d. minus 2d. Ans . 11s . 8d
What is the interest of £36 for 61 days at 5 per

cent. ?
61
12 of the amount.
7326s. 1d. minus 1d. Ans. 6s . Od.

CALCULATIONS
At 5 per cent.
£. S. £ s. d,
Interest of 163 0 for 48 days Ans . 1 1 4
Interest of 75 0 57 0 11 8
Interest of 30 0 70 0 5 9
Interest of 70 0 60 0 11 6
Interest of 87 0 21 0 4 111
Interest of 304 0 15 0 12 6
Interest of 636 0 34 2 19 2
Interest of 419 5 12 0 13 82
Interest of 963 0 19 2 10 03
Interest of 128 10 18 0 6 4
Interest of 245 0 24 016 11
Interest of 241 0 27 0 17 9
Interest of 475 0 30 1 19 01
Interest of 186 0 22 0 11 2
Interest of 163 0 36 0 16 01
PROPOSITION 21 .
To find interest at 6 per cent for months.
RULE .
Multiply the amount by the number of months, cut
off the unit figure of the pounds produced, which con-
sidered as pence and as many fifths , and taking the
remainder of the pounds as shillings will give the answer.
Note, For two fifths allow a farthing, three fifths a
halfpenny, four fifths three farthings, and for five fifths
a penny.
Should shillings or shillings and pence occur in the
principal , work as above and allow for the shillings and
pence produced, (if any) the same proportion of a penny
which they bear to a pound, viz . , for 5s. and upwards
add a farthing, for 10s . a halfpenny , for 15s . three
farthings and so on.
EXAMPLES .
What is the interest of £ 100 for 4 months at 6 per
cent. ?
£ 100
4
as shillings 40 |0 = £2 Os . Od. Ans.

What is the interest of £231 for 3 months at 6 per
cent. ?
£231
3
693 £3 9s . 3d. Ans.

Note, Here the unit figure considered as 3 and 3
fifths is equal to 31d.
What is the interest of £321 6s . 3d. for 4 months
at 6 per cent. ?
£321 6s. 3d.
4
128 5 5 0 £6 8s . 61d. Ans .

Note, Here for the 5s . a farthing is allowed.
CALCULATIONS
At 6 per cent.
£ . S. d. £ . s. d.
Interest of 49 0 0 for 7 months. Ans. 1 14 3
Interest of 61 0 0 2 0 12 01
/
Interest of 114 5 0 3 1 14 3
Interest of 162 10 0 4 3 5 0
Interest of 195 2 6 6 5 17 02
Interest of 86 1 3 4 ... 1 14 5
Interest of 90 6 1 7 3 3 21
Interest of 132 0 0 5. 3 6 0
Interest of 211 3 4 3 3 3 4
Interest of 176 0 0 8 7 091

/
Interest of 184 2 4 9 8581
Interest of 235 0 0 15 17 12 6
Interest of 142 0 .0 10 • 7 2 0
Interest of 256 15 0 12 15 8 1
Interest of 181 10 6 11 9 197
Interest of 361 0 0 2 ... 312 2

Interest of 427 10 0 6 12 16 6
Interest of 335 2 6 4 614 03
Interest of 209 1 0 5 54 61
Interest of 583 0 0 19 .55 7 8
PROPOSITION 22 .
To find interest at 6 per cent for days.
RULE .
Multiply the principal by the number of days , and

allow 4d. for each 100 produced , afterwards deduct
one penny for each 6s. of interest produced , and the
remainder will be the answer.
EXAMPLES .
What is the interest of £30 for 20 days at 6 per cent. ?

£30
20
600 =2s. Ans . Is . lląd.
Note, Here 4d. being allowed for each 100 produce 1 ,

the result is 2s . , from which is deducted , 2s. being
more than a quarter of 6s .

£50
40
2000 = 6s . 8d. minus ld. Ans . 6s . 7d.

£90
20
1800 6s . minus ld. Ans . 5s . lld.

PROPOSITION 23.
To find interest at 1 per cent.

RULE.
Multiply the amount by of the months, or of the

amount by the whole of the months ,
Note, If a quarter cannot be taken of either amount
or months, work by rule for 5 per cent, and take of
the product for the answer.
EXAMPLES ,
cent, ?
£84
1 of the months.
as pence 84 = 7s. Ans.

cent. ?
£ 16 =1 of the amount.
7
as pence 112-9s . 4d. Ans.

cent. ?
£96
3
)288
as pence 72 = 6s . Ans .
Note, Here not being able to take , the amount is

multiplied by the whole of the months, which gives the
interest at 5 per cent, one quarter of which is equal to
1 per cent .
H
PROPOSITION 24.

RULE.
Calculate at 6 per cent. and one quarter of the product

will be the answer . Or (if possible) multiply the whole
of the amount by of the months, or of the amount
by the whole of the months.
EXAMPLES .

cent. ?
£90
7
as shillings 6310 = 1) £3 3s. Od.

0 15 9 Ans.

cent. ?
£70
1 = of the months.
as shillings 710 = 7s. Ans .
What is the interest of £ 108 for 9 months ?
£27 of the amount ..

9
as shillings 24| 3 = £ 1 4s . 31d. Ans.
Note, Here the product being 24s. and 3 and 3 fifths

is equal to £1 4s . 3d.
PROPOSITION 25.
RULE.
Calculate by rule 21 for 6 per cent, and take of the

product for the answer. Or (if possible) multiply the
whole of the amount by of the months, or of the
amount by the whole of the months.
EXAMPLES .

cent. ?
£75
4
as shillings 3010 = 3 ) £ 1 10s . Od. at 6 per cent .

Ans . 0 10 0 at 2 per cent.

cent. ?
£51
2 = of the months.
as shillings 10|2 = 10s . 24d. Ans.

cent. ?
£31 = 1 of the amount .
9
as shillings 2719 = £ 1 7s . 10d. Ans.
Note, Here the product being 27s. 9d. and nine fifths
is equal to £ 1 7s . 103d .
PROPOSITION 26 .
To find interest at 2 and 3 per cent.
RULE .
For 2 per cent calculate at 5 per cent, and take
half the product for the answer. For 3 per cent calcu-
late at 6 per cent, and take the product for the answer.
Or in either case (if possible) multiply the whole of the
amount by the number of months , or the amount
by the whole of the months.
EXAMPLES .
cent. ?
£45
5
2)225
as pence 1129s . 41d. Ans .

cent. ?
£ 18 the amount.
3
as pence 54 4s . 6d. Ans.

cent. ?
£85
10
as shillings 8510 = 2) £4 5s. Od. at 6 per cent.

Ans. 2 2 6 at 3 per cent.
What is the interest of £ 148 10s. for 6 months at 3
per cent. ?
£ 148 10s . Od.
3= the months.
as shillings 445 10 0- £2 4s. 6d. Ans .

PROPOSITION 27 .

RULE .
For 4 per cent calculate at 6 per cent, and take two

thirds of the product for the answer, or multiply the
amount by two thirds of the term , or two thirds of the
amount by the whole of the term .
EXAMPLES.
What is the interest of £83 for 7 months at 4 per cent. ?

£83
7
as shillings 58 | 1 = } ) £2 18s. Id. at 6 per cent.

0 19 41
Ans. £ 1 18s . 8 d. at 4 per cent.

What is the interest of £77 for 9 months at 4 per cent. ?
£77
6- two thirds of the months .
as shillings 462 £2 6s . 24d. Ans.

What is the interest of £99 for 3 months at 4 per cent.?
£66 two thirds of the amount.
3
as shillings 1918-19s . 93d. Ans .

cent. ?
£ 146
9 two thirds of the months
as shillings 1314- £6 11s. 4 .

1
PROPOSITION 28 .
RULE.
For 4 per cent calculate at 6 per cent, and take

of the product for the answer, or (if possible) multiply
the amount by of the months , or of the amount by
the whole of the months.
EXAMPLES .
What is the interest of £50 for 7 months at 41 per cent.?
£50
7
as shillings 35101 )£ 1 15s. Od. at 6 per cent.

089
Ans. £ 1 6s . 3d. at 4 per cent.

What is the interest of £ 85 10s . for 12 months at 4}
per cent. ?
£ 85 10s. Od.
9 of the months.
as shillings 769 10 0= £3 16s . 111d. Ans.

cent. ?
£27 of the amount.
5
as shillings 135 = 13s . 6d. Ans.

H
TIS
BRI
INDEX .
Prop. Page.
1. When the price is a given number of pence 14
2. When there is a fraction in the quantity .. 16
3. When there is a fraction in the price at pence 18
4. When the price is in shillings and at or under 12 .20
5. When there is a fraction in the quantity and still the
price at or under 12s. 22
6. When there is a fraction in the price and the price at or
under 12s.. 24
7. When the price is an even number of shillings 26
8. When the price is an odd number of shillings and the
quantity even 28
9. When both price and quantity are odd .30
10. When the price is an aliquot part of a shilling 32
11. When the aliquot parts of a shilling added together are
equal to the price given. 34
12. To find the value of a lb. when the price per oz. is given 36
13. To find the value of an oz. at a given price per lb. 38
14. To find the value per lb. at a given price per cwt.. 40
15. To find the number of lbs. contained in any given number
of cwts. qrs. lbs. .42
16. To find the value of 100 articles at a given price per
article. .44
17. To find interest at 5 per cent for months . 46
18. To find interest at 5 per cent for months when there are
shillings or shillings and pence in the principal .48
19. To find interest at 5 per cent for years. .50
20. To find the interest of any number of days at 5 per cent. 52
21. To find interest at 6 per cent for months. 54
22. To find interest at 6 per cent for days . 56
23. To find interest at 14 per cent . 57
24. To find interest at 1 per cent. 58
25. To find interest at 2 per cent. .59
26. To find interest at 2 and 3 per cent.. 60
ERRATA.
Page 24, answer to first example, for £25 5s. read £21 5s.
Page 26, answer to third example, for £20220 8s. read £20210 8s.
QUADRANGLE HOUSE
CLASSICAL AND COMMERCIAL ACADEMY ,
WEST HILL,
St. Leonards, near Hastings.
MR . A. SMITH
Returns sincere thanks to his Friends and the Public in general, for
the favors he has received, and most respectfully acquaints them that
a limited number of YOUNG GENTLEMEN are liberally boarded
and educated on the following terms,
AT PER QUARTER :
£. s. d.
Board and Instruction in the necessary departments of
Education ..... 6 6 0
Under Ten Years of Age 5 5 0
Weekly Boarders .. 4 10 0
Day Pupils 0 16 0
Book-keeping, Latin, French, Mathematics, &c., each 0 10 6
Washing 0 10 6
The usual Charges for Music, Dancing, &c.
PARLOR BOARDERS THIRTY GUINEAS PER ANNUM,
Each Young Gentleman to bring six Towels, a silver Spoon

Knife and Fork.- A Quarter's notice previous to removing a Pupil,
or a Quarter's charge will be made. -The quarter to commence at
the time of entering.
QUADRANGLE HOUSE ACADEMY being in a peculiarly healthful
situation, and near the Esplanade, at St. Leonards, holds out strong
inducements to those Parents who wish to combine the benefit of Sea
Air with the Education of their Children.
Vacations a Fortnight at Midsummer and Christmas.
N.B.-A PLAY GROUND ATTACHED TO THE PREMISES .

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Smith - A System of Mental and Commercial Arithmetic

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COMPILED, ARRANGED, AND IMPROVED

St. Leonards on Sea,

MENTAL AND COMMERCIAL

COMPILED, ARRANGED , AND IMPROVED

Quadrangle House Academy,

ST. LEONARDS ON SEA.

THE HON. GEORGE KEPPEL,

This System of Mental Arithmetic,

his much obligeu

and humble Servant,

As no doubt can possibly exist of the importance and

This System, from the ease with which it is acquired ,

The following copies of Testimonials received from the

I have great pleasure in giving my testimony to the

Lady Mary Fludyer has taken twelve lessons in Men-

Lady M. Fludyer considers this new mode of calcu-

I have taken lessons in Arithmetic and Mental Calcu-

Miss Coutts Trotter has taken twelve Lessons from

Amoore, Mr. A. , Hastings.

Burton, Alfred, Esq. St. Leonards, 4 copies.

Cornwallis, The Most Noble the Marchioness, London .

Davis , Rev. W. , Hastings, 2 copies.

Edlin , Mr. H. , St. Leonards, 2 copies .

Fludyer, The Lady Mary, London.

Hollond, Robert, Esq. M. P. , St. Leonards .

Inskipp, Mr. W. , St. Leonards.

Keppel , The Hon . Major, London , 4 copies .

Lubbock, The Dowager Lady, St. Leonards , 2 copies .

Morley, Miss, St. Leonards .

Naish , Mr. , St. Leonards .

Peerless, Mr. , St. Leonards .

Penfold, Mr. H. , Hastings.

Quaife, Rev. B., St. Leonards , 2 copies.

Roberts, Mr. , St. Leonards.

Southall, Mr. , St. Leonards, 3 copies .

Trotter, The Lady, London , 2 copies.

Urry, Mr. Ecclesbourne .

Vickery, Mr. , Hastings.

Williams , The Lady, London , 3 copies .

Under the foregoing rule to be worked mentally.

When there is a fraction in the quantity , for instance

Allow in the top line of the sum, the same fractional

64 ells at 10d. per ell .

Note, Here for the quarter of an ell, the same pro-

522 yards at 7d. per yard .

112 feet at 9d . per foot.

Under the foregoing rule.

When the price is in shillings, and at or under

Consider the quantity as shillings, which brought

31 gallons at 3s. per gallon.

Note, Here the number of gallons, considered as

148 yards at 78. per yard.

82 ells at 5s. per ell.

Under the foregoing rule to be worked mentally.

When there is a fraction in the quantity, and still the

Allow in the top line of the sum, the same propor-

47 yards at 5s. per yard.

Note, Here 3d. (being the quarter of a shilling , ) is

83 gallons at 7s . per gallon.

£29 4s . 6d. Ans .

236 yards at 4s. per yard