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20

do.

Custom-House Allowances on Tea, Coffee, and Sugar. Tare on whole chests of bo. 1b. | Which tares shall include hea tea

70 rope, canvass and other on every half chest do. 36 coverings. on quarter do.

Tares for all other boxes of on every chest of hyson tea according to invoice, or or other green teas, the actual weight thereof. gross weight of which 70 lb. or upwards Tare for coffee in bags 2 per 100 on every box of other

in bales 3 tea, not less than 50 lb.

in casks 12 do. or more than 70 lb. On sugar, other than loaf gross

18

in casks, 12

do. If 80 lb. gross

in boxes 15 do. And from 80 lb. gross and

in bags or upwards

mats There is an allowance of two per cent. for leakage on the quantity which shall appear to be contained in any cask of liquor subje& to duty by the gallon ; and ten per cent. on all beer, ale, and porter in bottles, and 5 per cent. on all other liquors in bottles in lieu of breakage, or the duties may be computed on the actual quantify, at the option of the importer, to be made at the time of entry.

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1.

tare 15

EXAMPLES Sold ten casks of allum, weighing gross 33 cwt. 2 qrs. 15 16. lb. per

what is the amount at 235. 4d, per cwt. ?

cwt. gr. lb. grofs 33 15

15 lb. per cask.

cask ;

2

10 casks.

tare

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2.

50 cts.

C.I I 10 tare. Anf. £:37 13 61 At i dol. 25 cts. per lb. what will 3 chests of hyson tea come to, weighing gross 96 lb. 97 lb. and 101 lb. ; tare 20 lb.

per

chest. Ans. 292

dols. 3. At 9 dols.

49 cts. per cwt. what will 3 hhds, of tobacco come to, weighing grols, viz. cwt. qrs. lb.

lb.
9 3 25
2.

150
3
25

158
Anf. 262 dols. 94 cts.

No. 1.

tare 149

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At 795. gd. per cwt, how much will 4 hhds. of madder come to, weighing gross, viz.

cwt. qrs. lb.

3 4

No. 1.

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11

2 13

int

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I 16

3

14 3 19 tare 14 lb. percwt. 14 lb. | 47

2 24 gross 5 3 24 tare

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Anf. £.166 9 64 s. At 625. per cwt. what will a hhd. of sugar come 10, weighing gross 7 cwt. i qr. ; tare 12 lb. per cwt. ?

Ans. £.20 1 4 6. At 21 cts. per lb. what will 6 hhds. of coffee come to, weighing gross, viz. cwt. qr. lb.

lb.
7 14

tare 96
8
3

7
4

6 3 25
5
7 23

89
6.
8

Anf. 964 dols. 32 cts. 7. What would the above coffee amount to, allowing 12 lb. per cwt. as tare on the gross weight ? Anf. 966 dols. 84 cts. 8. At

725.

6d. per cwt. how much will 8 hhds. of sugar come to, weighing gross each 8 cwt. 3 qrs. 7 lb.; tare 12 lb. per cwt. ?

Anf. £.228 3 71 9. At 23 cents per

Ib. what will 4 bags of coffee come to, weighing gross 450 lb. ; tare 2 per cent. or 2 lb. per 100 lb. ?

Anf. 110 dols. 43 cts. 10. At 12 dols. 50 cents per cwt. what will 3 barrels of sugar come to, weighing gross, viz.

cwt. qrs.

1b.

i intino

90

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barrel. Ans. 82 dols. 47 cts. 7

ms. At 15 dols. 40 cts, per cwt. what will 4 hhds. of sugar, come to, weighing grofs, viz.

cwt. grs. lb.
7 3 13
8

10
3 7
4
8

21 Tare 12lb.
Ans. 443 dols. 43 cts. 7. ms.

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per cwt. ?

A has in his possession a hhd. of sugar, weighing grofs 9 cwt. 3 qrs, owned equally between him and B. It is required to know how much sugar he should weigh out to B, allowing tare 12lb.

Ans. 4 cwt. I qr. 11 lb. 13. At 19 cents per

Ib. what will z hhds. of Coffee come to, weighing grols 15 cwt. 3 qrs. 11 lb. allowing Custom-house tare or 12 per 100 ?

15

3 II
1500 = fifteen hundred.
180 = 15X 12 for excess in each cwt,
84 = three quarters.

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30459 cts.

2

tare 12

14058 1562 781

Anf. 304 dols. 59 cts. 14. B buys of C a hogshead of coffee, weighing gross 9 cwt. qrs. lb. per cwt. what will it amount to at 23 cts. per Ib. ?

Ans. 218 dols. 50 cts. 15. If Custom-house tare, or 12 per 100, were allowed on the above coffee, what would it amount to, and what difference would it make to the buyer ? Ans. It amounts to 215 dls. 51 cts. being 2 dls. 99 cts. in his favour.

16. What is the gross weight of a hogshead of tobacco, weighing neat 11 cwt. I qr. tare 14 lb.

Ans. 12 cwt. 3 qrs. 12 lb.

per cwt. ?

FELLOWSHIP

Is when two or more join their stocks and trade together, dividing their gain or loss, in proportion to each person's share in the joint Itock.

SINGLE FELLOWSHIP.

Single Fellowship is when different stocks are employed for a cer. tain equal time.

RULs. As the whole stock is to the whole gain or loss, so is each man's particular stock to his particular share of the gain or loss.

EXAMPLES. 1. A and B buy certain merchandizes, amounting to £.120, of which A pays £.8o and B £.40, and they gain by them £32what part of it belongs to each ?

A £.80
B
40

Ans. £.21 6 8 A.
As 120 : 32::

10 13 2. A ship worth 8400 dollars being lost at fea, of which belonged to A, | to B, and the remainder to C, what loss will each fustain, suppoling they have 6000 dollars insured ?

Ans. A's loss 600, B's 800 and C's 1000 dols, 3. A and B have gained 1260 dollars, whereof A is to have 10 per cent. more than B, what is the share of each ?

Ans. A's 660, B's 600 dols.

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4. A bankrupt is indebted to A 500 dols. 37 cts. to B 228 dols. to C 1291 dols. 23 cts. to D 709 dols. 40 cts. and his estate is worth but 2046 dols. 75 cts. how much does he pay per cent. and what is each creditor to receive ?

Ans. he pays 75 per cent. and A's part is 375 dols. 274 cts. B's 171 dols. C's 968 dols. 42. cts. and D's 532 dols. 5 cts.

5. Three boys, John, James and William, buy a lottery ticket for 3 dols. of which John pays go cts. James i dol. and William the remainder. This ticket is entitled to a prize of 2000 dollars, subject to a deduction of 124 per cent. how much is each to receive ?

Ans. John 525 dols. James 583 dols. 33 cts. William 641 dols, 66} cts.

6. Three merchants made a joint stock-A put in £ 565 6 8, B £.478 5 4 and C a certain fum, and they gained £-373 9. 11, of which ¿ took for his part £.112 11 11-required A and B's part of the gain, and how much put in ?

Anf. A's gain 6.141 68, B's £.119 11 4, and C put in £.450 7 8.

7. Three men have to share a legacy of 1500 dols. of which B is to have ,, CA and D the remainder, but C relinquishes his part to B and D, leaving it to be divided between them, according to their shares in the whole. It is required to know how much of the legacy B and D receive respectively?

Ans. B's part is 1000, D's 500 dols.
N

DOUBLE FELLOWSHIP.

C's

Double Fellowship is when the stocks are employed for different times.

RULE. Multiply each man's stock by its time, and add them together, then say, As the sum of the products is to the whole gain or loss, so is the product of each man's stock and time to his share of the gain or loss.

1. B and C trade in company, B put in £.950 for 5 months, and C £. 785 for 6 months, and by trading they gain £ .275 18 4; what is each man's part of the profit ? B's stock 950 X 5 = 4750

785 X6 = 4710
As 9460 : 275 18 4::{4750 :£•138 10 10 B;

137 7

6 C's Two merchants enter into partnership for 16 months, A put into stock at first 1200 dols, and at the end of

9

months 200 dols. more, B put in at first 1500 dols. and at the expiration of 6 months took out 500 dols.--with this stock they gained 772 dols. 20 cts.what is each man's part of it? Anf. A's 401 dols. 70 cts.--B's 370

dols. 3. Two persons hired a coach in Boston, to go 40 miles, for 20 dols. with liberty to take in 2 more when they pleafed. Now when

gone 15 miles, they admit C, who wished to go the same route, and on their return, within 25 miles of Boston, they admit D for the remainder of the journey. Now as each person is to pay

in proportion to the distance he rode, it is required to settle the coachhire between them,

Ans. A and B 6 dols. 40 cts, each, C 5 dols. 20 cts. & D 2 dols.

2.

50 cts.

they had

SIMPLE INTEREST

per cent.

Is a compensation made by the borrower of any sum of money to the lender, according to a certain rate per cent. agreed on for the principal only. The legal rate of interest in Massachusetts is 6

Principal, is the money lent. .
Rate, is the sum per cent. agreed on.

Amount, is the principal and interest added together. GENERAL Rule. Multiply the principal by the rate per cent. and divide the produ& by 100, and the quotient is the answer for one year.

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