$1652 divided by $193 gives eight days, and $108.00, the remainder, being more than half of 193.00, counts a whole day.

The table shows the number of days after Jan. 1, three months, to be April 1, add to this the 9 days and it gives April 10 for the equated time when the several debts are payable.

AVERAGING BY INTEREST.

RULE. Find the interest on each item from date of each charge to date of last charge. Add up the interest on various charges and ascertain how long a time it will take for the total of account to earn that amount of interest. Deduct this time from the date of last charge; this will give the month and day of the average.

COMPOUND INTEREST-FOR SAVINGS BANKS, ETC.

This table contains the amount of one dollar at different rates of percentage.

Example. What will be the amount, at 5 per cent compound interest, of $200, for 5 years?

One dollar in 5 years at 5 per cent interest is (by table) $1.27628, which sum multiplied by 200 equals $255.255.

Yrs. 3 per cent. 3 per cent 4 per cent. 44 per cent 5 per cent. 6 per cent. 7 per cent.

2

1 1.03000 1.03500 1.04000 104500 1.05000 1.06090 1.07122 1.08160 1.09202 1.10250 3 1.09273 1.10872 1.12486 1.14117 115762 4 1.12551 1.14752 1.16986 1.19252 1.21551 5 1.15927 1.18769 1.21665 1.24618 1.27628 6 1.19405 1.22925 1.26532 1.30226 1.34010 7 1.22987 1.27228 1.31593 1.36086 1.40710 1.26677 1.31681 1.36857 1.42210 1.47745 9 1.30477 1.36290 1.42331 1.48609 1.55133 10 1.34392 1.41060 1.48024 1.55297 1.62889 11 1.38423 1.45997 1.53945 1.62285 12 1.42576 1.51107 1.60103 13 1.46853 1.56396 1.66507 14 1.51259 1.61869 1.73168

8

1.71034 1.89830

2.104852

1.69588

1.79586

1.77220

1 88565

1.85194

1.97993

15 1.55797 1.67535 1.80094 1.93528

2.07893

2.39656

2.759031

16 1.60471 1.73399 1.87298 2.02237 2.18287 17 1.65285 1.79467 1.94790 2.11338 2.29202 18 1.70243 1.85749 2.02582 2.20848 2.40662 19 1.75351 1.92250 2.10685 2.30786 2.52695 20 1.80611 1.98979 2.19112 2.41171 2.65330 21 1.86029 2.05943 2.27877 2.52024 2.78596 22 1.91610 2.13151 2.36992 2.63365 2.92526 23 1.97359 2.20611 2.46471 2.75217 3.07152 24 2.03279 2.283:3 2.56330 2.87601 3.22510 25 2.09378 2.36324 2.66584 3.00543 3.38635 26 2.15659 2.44596 2.77247 3.14068 3.55567 27 2.22129 2.53157 2.88337 3.28201 3.73346 28 2.28793 2.62018 | 2.99870 3.42970 3.92013 29 2.35656 2.71188 3.11865 3.58404 4.11614 30 2.42726 2.80679 3.24340 3.74532 4.32194 312.50008 2.90503 3.37313 3.91386 4.53804 32 2.57508 3.00671 3.50806 4.08998 4.76494 33 2.65233 3.11194 3.64838 4.27403 5.00319 34 2.73190 3.22086 3.79432 4.46636 5.25335 35 2.81386 3.33359 3.94609 4.66735 5.51601 36 2.89828 3.450274.10393 4.87738 5.79182 37 2.98523 3.57102 4.26809 5.09686 6.08141 38 3.07478 3.69601 4.43881 5.32622 6.38548 39 3.16703 3.82537 4.61637 5.56590 6.70475 40 3.26204 3.95926 4.80102 5.81636 7.03999

2.69277
2.85434
3.02560
3.20713
3.39956

4.04893

* Liable to arrest for misdemeanor. † Also punishable as a misdemeanor. Banks forfeit interest only, or double the interest if charged in advance. Also 6 per cent on

REDUCTION OF FOREIGN MONEY.

ENGLISH STERLING REDUCED TO DOLLARS AND CENTS.
As fixed by Law.