61. Bought a horse for $250, and sold him for $300. What part of the cost was the gain? What per cent.?

62. Find the value of a piece of land 50.6 rd. long and 30.4 rd. wide, at $45.75 an acre?

63. Sold 60 bu. of oats at $.42; 40 bbl. of flour at $8.50; and 56 bu. of corn at $.58. Make out the bill, adding 1% for cartage, and deduct 3% for cash.

64. How many bushels of wheat in a car-load of 18 tons? How many barrels of beef or pork? How many barrels of flour?

65. What is the value of a pile of wood 200 ft. long, 40 ft. wide, and 10 ft. high, at $3.25 a cord?

66. What is the capacity of a cistern 4.5 ft. square, and 10.5 ft. deep?

67. Bought a farm for $2964.12 ready money, and sold it again for $3665.20, payable in 1 year, 6 mo. What would be gained in ready money, discounting at the rate of 8% ?

68. How many tons of ice can be stored in a building 60 ft. by 70 ft. by 20 ft., a cubic foot weighing 55 lb. ?

69. What is the value of a piece of land 40% rd. long, and 161 rd. wide, at $32.50 an acre?

70. For what sum must a bank note be drawn, at 60 da., to net $1200, when discounted at 5%?

71. What will 48 bu. 45 lb. of wheat cost, at $1.65 a bu.? 72. What is the present worth of a debt for $1500, on which $575 is to be paid in 10 mo., and the remainder in 1 yr. 3 mo., the rate of interest being 6% ?

73. How large a draft can be purchased for $436.60, exchange being at 14% premium?

74. If 30 men can do a piece of work in 11 da., how many men can do another piece of work 4 times as large, in of the time?

75. How many rods of fence will be required to inclose 10 acres of land in the form of a square?

76. What is the length of one edge of a cistern in cubical form, the capacity of which is 2744 cubic feet?

77. Jones bought in Boston, merchandise to the amount of $3864 cash. Not having the money, he gave his note, payable in 60 days, with grace. Discount being at 6%, what was the face of the note?

78. How many cedar rails 9 ft. long will be required to enclose a field one-half of a mile square with a fence 6 rails high, the rails lapping 6 in., and what will be the cost, at $50 per thousand?

79. In what time will $627.50 loaned at 7% produce as much interest as $2510 will produce, at 31% in 1 yr. 8 mo. ? 80. If $10 worth of provision serve 7 men 4 da., how many days will the same provision serve 12 men?

81. In what time will $1600, at 6% interest, amount to $2000 ?

82. If a farm of 160 acres rents for $450, for how much should a farm of 840 acres rent?

83. If I buy bank stock at 20% discount, and sell it at 10% premium, what per cent. do I gain?

84. A farmer sold 4 loads of corn, weighing respectively 2564 lb., 2723 lb., 3000 lb., and 3109 lb., for $.62 a bushel. What did he receive for the whole?

85. What is the depth of a lot that has 120 ft. front, and contains 18720 sq. ft.?

86. What is the value of 24640 lb. of wheat, at $2.50 per cental ?

87. At $14.50 per M., how many feet of boards can be purchased for $222.75 ?

88. In settling with a creditor Sept. 3, 1883, I gave my note for $365.80, at 8%. What must be paid July 3, 1884?

89. What is the cost of 9648 lb. of hay, at $16.50 a ton ? 90. What per cent. profit does a merchant make, who buys at a discount of 20, 10, and 5%, and sells at the list price?

91. A gas company declares a dividend of 5%, and divides among its stockholders $12500. What is its capital stock?

92. What is the length of one side of a square piece of land, containing 40 acres?

93. A lawyer collects 75% of an account of $2860, charging 5% commission. What amount should he pay over?

94. A man bought 500 bu. of wheat for $637.50. He finds 15% of it worthless. For what must he sell the remainder per bushel to gain 20% on the cost?

95. How many tiles 8 in. square will cover an open court, 36 ft. long and 24 ft. wide?

96. Paid $4060 for stock, at 12% discount, and sold it at 115. What was the whole gain, and the gain %?

97. If $1249.50 rent is paid in 2 yr. 3 mo. 18 da. for a house that cost $3500, what is the rate of interest?

98. What will be the cost of filling in a space 320 ft. long and 72 ft. wide, averaging 3.5 ft. below grade, at $.56 a cubic yard?

99. Three persons engage in trade. A puts in $250, 6 mo., C $275, 8 mo., and D $450, 4 mo., and they gain $825. What is each man's share of the gain?

100. How many bushels of grain will a bin 8 ft. long, 6 ft. wide, and 41 ft. deep contain?

101. How many yards of carpeting 30 in. wide will cover a floor 18 ft. by 15 ft., if the strips run lengthwise, and the matching of the figures requires 12 in. to be turned under; and what will be its cost, at $1.874 a yard?

102. Find the area of a square field, the distance around which is 3 miles.

103. Insurance was effected on a store to the amount of $4500, at the rate of $8.50 on the $1000. Find the cost of insurance, including $1.50 for the policy.

104. A rectangular bin will hold 300 bu. of grain. What is its volume in cubic feet?

105. Find the difference between the present worth of $1250, due in 1 yr. 9 mo., and the bank proceeds of the same for the same time, money being worth 8%.

106. What is the cost of sawing a pile of wood 28 ft. long, 4 ft. wide, and 6 ft. high, at $1.12 a cord?

107. A speculator in Chicago bought 40000 bu. of wheat, at $1.20 a bushel; he paid 6 cents a bushel freight, and cent a bushel insurance to Buffalo, where he sold the wheat at $1.621 a bushel. What was his profit on the transaction?

108. There is a park 500 ft. square. If a walk 3 ft. wide is made in it along the edge, how many square yards in the walk?

109. If a person breathe 80 cu. ft. of air in a minute, how long would he be in breathing the air of a room 24 ft. by 18 ft. by 11 ft. 6 in.?

110. C bought a farm of 120 A., at $28 an acre, paid $480 for fencing, then sold it for 12% advance on the whole cost. Find his whole gain, and what he received an acre?

111. A owes B $321, payable in 1 year. What is the present worth of the debt, money being worth 7%?

112. A man sold a piece of property for $11320; the terms were $3200 in cash on delivery, $3500 in 6 mo., $2500 in 10 mo., and remainder in 1 yr. 3 mo., with 7% interest. was the whole amount paid?

What

113. A contractor employs 45 men to complete a work in 3 months. What additional number of men must he employ, to complete the work in 24 months?

114. If a piece of silk cost $1.20 a yard, at what price must it be marked that it may be sold at 10% less than the marked price, and still make a profit of 20% ?

115. A man bought 150 acres of land at $87.50 per acre. He sold at one time 60 acres at $75 per acre, and at another time 50 acres at $95.60 per acre. What must be the selling price of the remainder to make a gain of $1155 on the cost?

116. If the ridge of a building is 8 ft. above the beams, and the building is 32 ft. wide, what is the length of the rafters?

117. A commission merchant in Brooklyn wishes to remit to his employer in Memphis, $512.36 by draft at 60 da.; what is the face of the draft that he can purchase with this sum, exchange being at 21% discount, interest 7% ?

118. Find the cost of the flooring for a two-story house, at $30 per M., it being 14 in. thick, each floor being 48 ft. by 25 ft., no allowance made for waste.

119. What is the simple interest and the amount, the compound interest and amount, the present worth and the true discount, the bank discount and the proceeds of $1920, for 2 yr. 5 mo. 12 da. at 6%? Also the face of the note, which when discounted at a bank for the same time, and at the same rate, will produce the same sum?

120. Bought 2500 bu. of wheat in Chicago, at $1.40 a bu.; paid 41% insurance, 3% freight, and 24% commission for buying. At what price per bushel must it be sold in New York to realize 40% net profit on the cost?

121. A mining corporation, consisting of 30 persons are taxed $4342.75; their property is assessed for $188000, and each poll is assessed $.62. What % is their tax, and what must he pay who is assessed for $2500, and who pays for 1 poll?

122. A speculator wishing to purchase a tract of land containing 450 acres at $27.50 an acre, borrows the money at 51 per cent. At the end of 4 yr. 11 mo. 20 da. he sells of the land at $34 an acre, and the remainder at $32.55 an acre. What does he lose by the transaction?

123. Shipped a car load of fat cattle to Boston, and offered them for sale at 25% advance on the cost; but the market being dull I sold for 14% less than my asking price, and gained thereby $170. What did the cattle cost; for what did they sell; and what was my asking price?