83. IF we wish to subtract £15 13s. 10d. from £20 5s. 8d., we proceed as follows:

OPERATION.

£ S. d. 5 8 15 13 10

20

4 11 10

We place the numbers of the subtrahend directly under the numbers of the same denomination in the minuend, and draw a line underneath. Commencing with the pence, we see that we cannot subtract 10d. from 8d.; we therefore increase the 8d. by 12d. making 20d.; then subtracting 10d. from the 204, we have the difference 10d., which we write under the column of pence. Having added 12d. to the minuend, must equally increase the subtrahend, which we do by

we

adding 1s. (the same as the 12d.,) to the 13s., making 14s. This cannot be subtracted from 5s.; we therefore increase the 5s. by 20s., making 25s. Now, subtracting 14s. from 25s. we have 11s., which we write under the column of shillings. Before subtracting the pounds, we add £1 tc £15 to compensate for the 20s. added to the 5s., and ther say £16 from £20 leaves £4.

NOTE. It will be seen that this process is similar to that in the "shorter and more practical" example of simple subtraction, (ART. 12.) But the preceding subtraction might be also performed as in the second example of simple subtraction.

Hence, we have this general

RULE.

I. Place the less number under the greater, so that the same denominations may stand under each other; draw a line below them.

II. Begin at the right, and subtract each number in the lower line from the one directly above it, and set the remainder below.

III. If any number in the lower line is greater than the one above it, add so many to the upper number as make one of the next higher denomination; then subtract the lower number from the upper one thus increased, and set down the remainder. Carry 1, expressing the increase of the upper line, to the next number in the lower line; after which subtract this number from the one above it, as before; and thus præeed till all the numbers are subtracted.

PROOF.

If the work be right, the difference added to the sub trahend will equal the minuend; as in simple subtraction.

1. Bought 20 yards of broadcloth for £18 5s. 3d. 30 pounds of feathers for £8 2s. 4d., 100 yards carpeting for

£45 17s. 8d., 10 pieces of cotton 50 yards of calico for £2 0s. 10d. the whole?

cloth for £8 18s. 1d.,

What was the cost of
Ans. £83 4s. 2d.

2. Bought four hogsheads of sugar, weighing as follows: 1st weighed 8cwt. 1qr. 23lb. 10oz.; 2d weighed 9cwt. 2qr. Olb. 3oz.; 3d weighed 10cwt. Oqr. Olb. 8oz.; 4th weighed 8cwt. 3qr. 271b. How much did the four weigh? Ans. 36cwt. 3qr. 23lb. 5oz.

3. A man owns three farms; the first contains 69 acres, 3 roods, 10 rods; the second contains 100 acres, 5 rods; the third contains 150 acres, 2 roods. How many acres are there in all? Ans. 320A. 1R. 15P.

4. Suppose a note given August 3d, 1838, to be paid November 10th, 1843. How long was the note on interest, if we count 30 days to the month? and how long if the time is accurately computed? 1st Ans. 5yr. 3mo. 7da. 2d Ans. 1925 days.

5. A person buys 15cwt. 3qr. 2016. of sugar, and sells. 10cwt. Oqr. 11lb. How much remains unsold?

Ans. 5cwt. 3qr. 9lb. 6. From a piece of cloth containing 37yd. 3qr. 2n., there has been taken at one time 6yd. 1gr., at another time 10yd. 3qr. 3na. How much then remains? Ans. 20yd. 2qr. 3na.

7. From a pile of wood containing 100 cords, I sold at one time 10C. 100.S. ft., at another time I sold 18C. 59S.ft. How many cords remain unsold? Ans. 70C. 97 S. ft

8. A farmer raises 100bu. 3pk. 2qt. of wheat from one field, 87bu. 1pk. 1qt. 1pt. from another field; he sells 53bu. to one person, and 37bu. 2pk. 1qt. to another person. How many bushels has he remaining? Ans. 97bu. 2pk. 2qt. 1pt. 9. Bought 5 loads of coal. The first weighed 2056 pounds, the second weighed 2250, the third weighed 2240,

the fourth weighed 2310, the fifth weighed 2330. What was the entire weight? And how many tons of 2000 pounds each?

Ans.

{11186 pounds.

tons.

10. A person engages to build 100 rods, and 10 feet of stone fence. At one time he builds 17 rods, 5 feet; at another time he builds 37 rods, 15 feet. How much still remains to be built? Ans. 45 rods, 6 feet.

11. How much cloth in three pieces, measuring as follows: first piece 37 yards, 3 quarters, 1 nail; second piece 41 yards, 1 Flemish Ells; third piece 43 yards, 1 English Ells? Ans. 124yds. 3qr. Ina. 12. Bought 3 loads of wood; the first was 8 feet long, 4 feet wide, and 3 feet high; the second was 7 feet long, 4 feet wide, and 2 feet high; the third was 9 feet long, 3 feet wide, and 3 feet high. How many solid feet in the whole? How many cord feet, and how many cords? 233 cubic feet.

MULTIPLICATION OF DENOMINATE NUMBERS.

S5. If we wish to multiply £13 5s. 10d. by 5, we pro ceed as follows:

First, we say 5 times 10d. is 50d., which equals 4s. and 2d.; we s'down the 2d. and reserve the 4s. to carry into the next columr We then say 5 times 5s. equals 25s., to which adding the 4s. we have 29s., which