Preface. THE HE object of this work is to combine, with the common rules of Arithmetic as taught in our schools, a general knowledge of mercantile calculations at home and abroad, including the Exchange as it has actually exifted in the latest intercourse between this and foreign countries. The fhip-mafter and fupercargo will here find some interesting information relative to foreign trade, and several useful forms of business, such as have in fact occurred in some of the best conducted voyages, which have been made from the United States. No labour has been spared in consulting fuch books as have been published in Europe and the Indies respecting Exchange; and the numerous publications in Arithmetic have not been neglected. In this part, the treatises of BONNY CASTLE, VOSTER and WALKINGHAM have furnished the principal extracts. THE work is now refpectfully offered to the public, with the intention of the Author to correct every error which may be found in it, and to add whatever may occur, as conducive to its original defign, of rendering mercantile calculations eafy and familiar to thofe, who wish to qualify themselves for business. FOR the countenance and aid the Author has received from gentlemen in Boston, Salem and Newburyport, he tenders them his unfeigned thanks; at the fame time, he indulges the hope, that the expectations which will naturally be excited by the refpectable teftimonials, with which the manuscript was honoured, and which are now prefixed to the work, will not be difappointed on examina. tion of its contents. NEWBURYPORT, JAN. 1, 1801. B Rule established by the Courts of Law in Maffachusetts for making up judgments on Securities for Money, which are A Table fhewing the number of days, from one day in any month, to the fame day in any other month, through the year 114 A Table fhewing the amount of one pound or one dollar for any Tonnage of Goods from the Eaft-Indies to Europe Mode of calculating American Duties. Rates at which foreign coin are estimated at the custom-houses Extraction of the Square Root |