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COMMERCIAL ARITHMETIC.

IN TWO PARTS.

DESIGNED

FOR THE COUNTING ROOM, COMMERCIAL AND AGRICULTURAL
COLLEGES, NORMAL AND HIGH SCHOOLS,

ACADEMIES, AND UNIVERSITIES.

E. E. WHITE, A.M.,

SUPT. PUB. SCHOOLS, PORTSMOUTH, OHIO.

BY

AND

J. B. MERIAM, A.M.,

CASHIER CITY BANK, CLEVELAND, OHIO.

H. B. BRYANT, AND H. D. STRATTON,

FOUNDERS AND PROPRIETORS OF THE "NATIONAL CHAIN OF Mercantile cOLLEGES,"
LOCATED AT NEW YORK, PHILADELPHIA, ALBANY, BUFFALO, CLEVELAND,
DETROIT, CHICAGO, AND ST. LOUIS.

NEW YORK:

OAKLEY AND MASON,

21 MURRAY STREET.

1869.

Educ T 115.69.230

34

Entered, according to act of Congress, in the year 1860, by

H. B. BRYANT & H. D. STRATTON,

In the Clerk's Office of the District Court for the Southern District of New York,

ELECTROTYPED BY
SMITH & MCDOUGAL,

82 & 84 Beckman St.

THE COURIER COMPANY, PRINTERS AND BINDERS,

BUFFALO, N. Y.

4

PREFACE.

EVERY book and especially every text-book-should have a twofold reason for its existence: first, a want which it is designed to meet, and, secondly, an adaptedness to supply that want. A work which meets these conditions needs no apology for its appearance.

The preparation of the present treatise was undertaken at the earnest solicitation of Messrs. BRYANT and STRATTON. Their intimate acquaintance with the wants of business students, resulting from an extensive experience in Commercial Instruction, revealed to them an urgent demand for such a work, and suggested its general plan.

The Authors have also been engaged, many years, as teachers of Arithmetic and Commercial Calculations in the first schools and commercial colleges of the country, or in some of the most practical departments of business. The result of this experience is the conviction that a work presenting fully the applications of arithmetic to actual business, and discussing thoroughly the general principles of mercantile transactions, has long been a desideratum. True, there are some excellent works on arithmetic, in which considerable space is devoted to business forms and transactions. In no one of these, however, with which we are acquainted, are these subjects treated with sufficient fullness or thoroughness for commercial students. By searching through half a score of the best arithmetics now published, most of the information designed may possibly be obtained. The present treatise embodies this information in one volume, and presents, in part, our idea of what is needed.

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