29. Suppose the water to rise so that of the part in the mud is equal to of the part in the water, how many feet are there in each element?

Ans. 3 ft. in the mud, 6 ft. in the water, and 9 ft. in the air. 30. Butter being worth 25 cents per lb., if of a lb. will pay for of a dozen eggs, how many eggs will be required to pay fo: 6 lbs. of raisins, 7 lbs. of which cost 98 cents?

31. A, B, and C shared $102 between them, so that A had $17 more than B, and B had $20 more than C; what had each?

32. The captain of a ship at sea finds by his chronometer, at 12 o'clock at noon, that it is 45 m. past 8 o'clock in the evening at London; what is his longitude?

33. When it is 10 A. M., in X, which is 44° 15' 2" W. long., what is the time in Y, which is 8° 4′ 40′′ E.

long.?

34. When it is half past 10 o'clock, P. M., of Dec. 31, 1865, in Albany, N. Y., what is the time in Constantinople? (See Art. 206.) 35. What is the exact time from Nov. 19, 1858, 18 min. of 4, P. M., to Apr. 9, 1863, 10 min. past 2, P. M.?

Ans. 4 yrs. 140 d. 22 h. 28 min.

36. Paid 64 cents a pound for 3200 lbs. of pork; on the sale of of it I gained $83; with the money received I purchased 7 tons of plaster; how many cords of wood, of which 3 cords cost $22, would be worth 1 ton of the plaster?

37. If $1239 were paid for harvesting the wheat on a lot of land 400 rods long, 350 rods wide, what should be paid for harvesting the oats upon a lot 500 rods long, 450 rods wide, the cost of harvesting oats being as much as for harvesting wheat?

38. A coal dealer purchased 500 tons of coal at $7.50 per long ton, paid $1 per ton for freighting, and sold it for $11 by the short ton; what per cent. did he gain? Ans. $441%.

39. When gold sells at 59% advance, how much can be bought with $100 of good bank bills?

40. A city collector has .8% for collecting taxes; he pays into the treasury $94625.64 after deducting his commission; what was the whole sum collected?

41. An army of 50000 men besieged a city for three months,

during the first month, 5% were lost by sickness and desertion; at the beginning of the second month an accession was made to their force equal to 20% of what remained; during the second month they lost 25% of the men, and during the last month 30% of what then remained were lost and detailed for service else

where; how many were left?

42. A grocer imported 75 galls. of oil, which cost him $2 a gall. and a duty of 10%. Suppose 5 galls. to leak out, for what must he sell the remainder per gall. to gain 10% on the money spent?

43. If you buy figs at the rate of 9 lbs. for $1.50, and sell them at the rate of 10 lbs. for $2, what do you gain per cent.?

44. Pedrick & Closson sold at auction,

What were their net proceeds from the above sales?

45 I found, on going to Rand & Tyler's dry goods store, that they had that morning marked up their goods 15%; what did I save by purchasing the following goods the day before?

46. Paid 84 cents a gallon for a cask containing 27 galls. of kerosene, 10% of which leaked out; if the remainder was sold 25% on the gallon higher than it cost, what was the gain or loss on the money invested?

47. Sold 6 sewing machines at $72 each. On two of them 1

gained 20%, on two others 333%, and on the others I lost 25%; what was the balance of gain or loss?

48. I sell a lot of carrots at $13.26 per ton, and take in payment a note for 2 months without interest, gaining 81%; what did I pay per ton?

49. What is the interest on £73 from Oct. 21, 1858, to May 11, 1860?

50. What is the amount, at compound interest, of $100, from Apr. 1, 1860, to Jan. 1, 1863, at 5% per annum, interest payable semi-annually?

51. The interest on a note for 2 y. 16 d., at 7%, is $141.94; what is the face of the note?

52. In what time will $98, on interest at 7%, amount to $123.48?

53. What principal will amount to $185.50 in 3 y. 9 m. 20 d., at 7% ?

54. What would be due May 1, 1865, on a note for $1000, dated March 26, 1860, at 8% interest, on which $200 were paid at the end of each year from the date of the note?

55. N. T. Allen bought, June 8, 1861, 10 bales of cotton cloth, 14 pieces in a bale, 43 yds. in a piece, at 8 cts. per yd., for w uch he gave his note on interest at 6%. On the 4th of Nov., 1863, he sold 1 bale at 30 cts. a yd., and with the proceeds made part pay. ment of his note. On the 3d of May, 1864, he sold 1 bale at 40. cts., and paid on his note the amount he received. On the 17th of Sept., 1864, he sold the remainder at 60 cts., and settled the What did he gain by his speculation?

note.

56. George Rivers bought $1000 worth of government stock at par, bearing 73% % interest in U. S. currency. At the end of 3 years, he converted it into five-twenty 6% bonds, interest pay able in gold. Gold being at a premium of 100%, does he gain. or lose by the exchange, and what%? Ans. Gains annually 4%.

57. I buy United States ten-forty bonds at par, interest being 5% per annum, payable semi-annually in gold, and gold being at a premium of 150%. What rate per cent. in currency, payable annually, do my proceeds equal? Ans. 121%

58. A pays $1075 for United States five-twenty 6% bonds, at a premium of 71%, the interest on the bonds being paid semiannually in gold. If the average premium on gold be 112%, does he make more or less, and how much, than B, who invested an equal sum in railroad stocks, at 14% below par, which paid a semi-annual dividend of 4%? Ans. $13.60 more, semi-annually.

59 The city tax of Lowell being %, and the state and county tax.15%; for what sum is Samuel Lowe taxed, who pays $56.22, including $1.50 poll-tax?

60. An agent, who purchased a lot of wheat, forwarded his bill for $568.87. If this included his commission of 21% on the purchase, what sum was paid for the wheat?

61. What is the difference between the true and bank discount of $700, due in 90 days, where the legal rate is 7% ?

62. Write a note for 60 days, for which you could get $300 at a bank, discount being 6%.

63. How much would you receive from a bank, June 12, 1860, for a note of $820, dated April 12, 1860, payable 6 months after date?

64. A bookbinder holds a bill against a publisher for work to the amount of $600, payable in 6 months without interest. He offers to discount 5% of the bill for present payment. If the publisher pays $300 of the debt, what will still be due?

Ans. $284.21+.

65. The government tax on all bank dividends for 1864 was 3%. A certain bank, having declared a dividend of $15000, paid to the government $450, and subsequently paid the full sum of $15000 to the stockholders. To this the government objected. What was the error at the bank? What sum should have been paid to the government?

66. Blake Brothers & Co. purchased to order oil stocks to the amount of $5714.25, including their commission of 1%; the stock, the par value of which was $50 per share, was purchased at 95%; how many shares were purchased? Ans. 120 shares.

67. Received from India 75 tierces of rice, invoiced at 220 lbs. each, for which I paid 3 cents a pound. A duty of cents per

pound was paid at the custom house, after 5% of the weight had been deducted for tare. If the rice should net what it was in voiced at, for what should it be sold to gain 20%?

68. A, B, and C formed a partnership. A furnished of the capital, B, and C the remainder. Their gains were equal to 124% of their capital. Of these C took 251 eagles as his share. Allowing a premium for the gold of 244%, what was the whole capital, and what the gain of A and B in bank notes?

69. Breck and Loring traded in hides for one year. Breck put in $2000 at first; at the end of 3 months he withdrew $700, and at the end of 7 months put in $1000. Loring put in $1200 at first, and $500 more in 4 months. At the end of 6 months he withdrew $200. The gain for the year was $2355.75, of` which Loring received $1000 for conducting the business. What was the share of each?

70. What should be the date of a note given in payment of the balance of the following account?

Ans. May 5, 1860.

71. Required the cost of bricks to build the walls of a storehouse 25 ft. long, 20 ft. wide, and 30 ft. high, containing 2 windows 8 ft. by 4 ft. each, and 1 door 7 ft. by 6 ft., the walls being 2 ft. thick, and bricks $5.50 per thousand, measuring 8 in. by 4 in. by 2 in.

72. Required the cost of boards, at $20 per thousand feet, to make a box 7 ft. 10 in. long, 3 ft. 8 in. wide, and 2 ft. 6 in. high; boards to be 1 in. thick. Ans. $2.203.

73. A wine merchant used the following receipt for port wine: 35 gallons prepared cider, worth $1.00 per gallon; 5 gallons red wine, at $2.00 per gallon; 5 gallons port wine, at $5.00 per gal lon; 3 gallons spirits, at $1.00 a gallon; 3 pounds sugar, at 16 cents per pound; 2 ounces tincture of kino, at 6 cents an ounce;