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RECOMMENDATIONS.

Newburyport, May 1, 18co. WE the subscribers, having seen Mr. Walsh's New System of MERCANTILE ARITHMETIC, and being fatisfied that it is better calculated than any yet published, to fit a youth for the business of the Compting-House, cannot but wish it an extensive circulation. The happy elucidation and extended application of the common rules, together with the many original improvements, while they accomplish the student for commerce, are also extremely well adapted to assist and inform the merchant, the mariner, and the trader in their various occupations.

DUDLEY A. TYNG.
EBENEZER STOCKER.
WILLIAM BARTLET.
SAMUEL A. OTIS, jun.
TRISTRAM COFFIN.
MOSES BROWN.
WILLIAM WYER, jun.
RICHARD BARTLET, jun.
WILLIAM W. PROUT.
MICHAEL LITTLE.

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Boston, May 16th, 1800. WE the subscribers, having examined Mr. Walsh's New Syf. tem of MERCANTILE ARITHMETIC, and being persuaded that it is better calculated than any we have met with, to qualify young men for admission into compting-houses, we wish that it may have an extensive circulation. The clear exemplification and pertinent application of the common rules, together with the many useful additions and improvements which it contains, will render it extremely useful for the merchant, the mariner, and all the other trading class. es of society.

MARSTON WATSON,
JOHN C. JONES.
JOHN CODMAN
STEPHEN HIGGINSON,
JOHN LOWELL, jun.
JOSEPH RUSSELL,
ARNOLD WELLES, jun,
JONATHAN JACKSON,

Salem, October 7th, 1806. WE the subscribers, Merchants of Salem, convinced of the neceflity of rendering the forms of business, the value of coins, and the nature of commerce more familiar to the United States as a commer. cial people, do approve of the MERCANTILE ARITHMETIC of Mr. WALSH, and recommend it as calculated to subserve in the best manner the instruction of our youth, and the purposes of a well-informed merchant.

WM. GRAY, jun.
BENJ. HODGES.
B. PICKMAN.
NATH. BOWDITCH.
JACOB ASHTON.
WM. PRESCOTT,
JACOB CROWNINSHIELD.
ELIAS HASKET DERBY.

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