1. Simplify ( + 1 × }) ÷ (} + § × 7) − (0.59 + 25).

2. The ice on a circular pond is 2 feet thick. If the pond is 1000 feet in circumference, how many cubic feet of ice does it contain?

3. A yard is 84 feet long and 80 feet wide. What is the length of a clothes line that will reach from one corner to the other corner diagonally opposite?

4. A man sells 2 horses for and on the other he loses 20%. how much?

$200 each; on one he gains 25%, Does he gain or lose on both, and

5. Make a receipted bill for the following: William Stone buys this day of Flagg Bros., 2 barrels of flour at $5.50, 20 lb. sugar at 51 cents, 4 lb. coffee at 35 cents, 5 lb. butter at 28 cents, 2 bushels potatoes at 45 cents.

6. Change 423 to its lowest terms.

7163

7. Find the cost of paving a circular court 42 feet in diameter at 62 cents a square yard.

8. The gross amount of a bill of goods is $750.35, and the rates of discount are 10%, 10%, and 5%. What is the net cost to the purchaser?

9. When the duty on a quantity of lace at 30% ad valorem was $115.80, what was the cost of the lace, and the duty in francs at $0.193 per franc?

10. A tax of $6750 is levied on a certain village whose assessed valuation is $4,500,000. What is the tax on a house assessed at $8500?

11. Change to the form of a decimal, and multiply it by 0.035. 12. A man gave away of the books in his library, lent of the remainder, and sold of those left; he then had in his possession 360 books. How many books had he at first?

13. A house rents for $30 a month, and the owner pays $75 a year for taxes and repairs. What is the value of the house if his net profit is 5% per annum?

2. How many tons of coal can be put into a bin 12 feet square and 6 feet high, allowing 55 lb. of coal to a cubic foot and 2240 lb. to the ton?

3. Multiply three and fifteen ten thousandths by one and one hundredth, and divide the product by four and five hundredths. Express the result in words.

4. Find the cost of carpeting a floor 13 feet by 18 feet, the carpet being of a yard wide and costing $1.20 a yard.

5. The list price of a bill of goods is $120; find the net cost when the successive commercial discounts are 20%, 10%, and 5%.

6. A physician whose charges are $2 a visit, made on an average 5 visits per day in a year of 365 days. He collected 55% of his charges and saved $2 out of every $ 5 collected. At this rate how much did he save in 2 years and 6 months?

7. At what price must I buy 5% bonds in order to get 4% on my investment ?

8. Owing to a deficiency in the appropriation bill, the salaries of the clerks in a bureau were reduced 18% for the last quarter of the fiscal year. How much did a clerk who was paid $287 for the last quarter receive during the whole fiscal year?

9. At 3 bushels an acre how many bushels of seed oats will be required for a field 660 feet long and 462 feet wide?

10. A merchant asks for successive discounts of 15% and 5% on a bill of $850, but he is offered instead discounts of 10% and 10%; find the difference between the two net amounts.

11. What is the loss on 40 shares of stock bought at 1097 and sold at 1063, brokerage being 1% in each case?

2. A house was sold for $7050 at a loss of 6%; for what price should it have been sold to gain 15% ?

3. Find the net proceeds on the sale of 576 barrels of flour at $7.50 a barrel, the commission being 31% and the freight and storage being 33 a barrel.

4. At what price must 5% bonds be bought to realize 7% on the investment?

5. I buy oranges at 8 cents a dozen and retail them at the rate of 2 for 3 cents; find the per cent profit.

6. Find the cost at 45 cents a roll, of papering the walls of a room 16 feet long, 15 feet wide, and 12 feet high, making no allowance for openings. (A roll of paper is 8 yards long and 18 inches wide.)

7. Received 6% dividend on stock bought at 25% below par; what rate of interest did the investment pay?

8. Find the cost of the following bill of lumber: 20 scantlings 14 ft. long, 4 in. wide, and 3 in thick at $30, per M; 16 planks 10 ft. long, 14 in. wide, and 2 in. thick, at $ 36 per M.

9. If 5 bushels of wheat cost $4.75, how much will 83 bushels cost?

10. A merchant buys cloth at $1.20 a yard, and marks it so as to sell it at a discount of 20% from the list price and still gain 20%; find the list price of the goods.

11. It costs $36.18 to insure a store at 3%; find the face value of the policy.

12. A schoolhouse costing $9500 is to be built in a district whose property is valued at $1,920,000; find (a) the rate of taxation, (b) the amount of tax to be paid by a man whose property is valued at $6500. (No allowance for collection.)

2. The diameter of a bicycle wheel is 28 inches. Find the number of revolutions it makes in going a mile.

3. Find the number of square yards in the entire surface of the four walls and ceiling of a room 18 feet 6 inches long, 12 feet 4 inches wide, and 9 feet high.

4. If 4% bonds to the amount of $8000 face value are bought at 92, find the cost of the bonds and the rate of income on the investment.

5. Find the interest of $465, at 5%, from May 1, 1904, to Jan. 15, 1906.

6. Bought U.S. 4% bonds at 115% (brokerage %) to the amount of $5000 face value. Find the annual income and the rate of interest on the investment.

7. Find the cost of four sticks of timber, each 8 inches by 10 inches and 30 feet long, at $15 per M, board measure.

8. Find the cost of the following:

78 boards 13 ft. × 16 in. × 7 in., at $16.50 per M.

18 joists 10 ft. x 4 in. x 3 in., at $13.75 per M.

9. At what price must 4% stock be bought so that the investment may yield 5% ?

10. A dealer buys 6 cords of wood at $4 a cord, and 8 tons of coal at $4.50 a ton; he sells the wood at 80 cents a cord foot and the coal at 30 cents a hundredweight. Find his entire gain.

11. Find the cost at $17.50 per M of 35 3-in. planks each 22 feet long and 16 inches wide.

12. What will it cost to carpet in the most economical way a room 36 feet by 20 feet, with matting 27 inches wide, at 45 cents a yard?

13. Two successive discounts of 15% and 10% reduced a bill to $489.60; what was the original bill?

2. If 240 lb. of sugar are sold for $19.20 at a gain of 28%, what was the cost per pound?

3. How long must a ladder be to reach a window 15 feet high, if the foot of the ladder is 8 feet from the house?

4. A grocer buys 20 bushels of potatoes at 75 cents a bushel, and sells them at 30 cents a peck; find his entire gain and his gain per cent.

5. On January 1, 1904, Edward White of New York sold to Charles Holt for cash 1600 yards of flannel at 37 cents a yard, 240 yards silk at $1.62 a yard, and 1500 yards cotton at 83 cents a yard. Make out the receipted bill in proper form.

6. If cranberries are bought at $4 a bushel, at what price per quart must they be sold in order to gain 20%?

7. How many rods of fence will be required to inclose a square field containing 2 acres?

8. A man bought a farm of 196 acres for $9800, and after spending $980 for improvements, sold the farm at $66 an acre. What was his per cent of gain?

9. What income will be derived from investing $14,060 in 31% bonds purchased at 873, brokerage %?

10. How many cubical blocks, each edge of which is of a foot, are equivalent to a block of wood 8 feet long, 4 feet wide, and 2 feet thick?

11. A commission merchant sold 744 bushels of wheat and sent his employer $527.31, retaining a commission of $30.69. Find the rate of commission and the selling price of a bushel of the wheat.

12. Find the net proceeds of a note of $500, payable in 90 days without interest, if discounted at a bank at 6%, 40 days after date.