diately concluded, our ordinary expenditure would be at least 20 millions per annum; a fum, which is fuppofed to be two millions greater than the yearly rents of all the lands in the kingdom. See a fmall pamphlet entitled "A Review of the Finances of Great-Britain," &c. by W. MORGAN, F. R. S. Second Edition.

Out of the above-mentioned 20 millions of annual expenditure are to be deducted, according to Mr. Morgan, no less than £12,127,488 fterling for the liquidation of the intereft of the national debt: What is the average rate per cent. agreeably to this statement? Ans. £3 135. 1žd.

No. 300. COMMISSION. Commiffion is an allowance of fo much per cent. to a factor, or correfpondent abroad, for buying and felling goods for his employer.

What does the commiffion on £529 18s. 5d. come to at 21 per cent.? i. e. £2 55. for every hundred pounds worth of goods bought or fold by the agent, or factor? Anf. £11 18s. 5d.

N. B. Commiftion is fometimes charged at 1, 2, 3, 4, &c. and ,, or per cent.; in which cafe the pupil has only to convert the given fraction into fhillings and pence; e. g. is one-eighth part of a pound, i. e. 2s. 6d; } are 75. 6d; § are 12s. 6d. and are 175. Ed. The more common fractions are or ; and thefe are feverally 55. 10s. or 15s.

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1

No. 301. If a factor be allowed 7 per cent. for commiffion, what will be his demand for laying out £1200. Anf. £91 10s.

No. 302. BROKERAGE. Brokerage is an allowance of fo much per cent. to a perfon called a broker, for affifting merchants or factors in procuring or difpofing of goods.

What is the brokerage of £610 at per. cent.? Anf. £1 105. 6d.

No. 303. INSURANCE. Infurance is a premium of fo much per cent. given to certain perfons and offices for a fecurity of miking good the lofs of fhips, merchandizes, houfes, &c. which may happen from ftorms, being captured at fea in time of war, conflagration, &c. The premium on houfes, &c. infured from fire, is from 25. to 55. per cent. according to the bufinefs, fituation of the premifes, &c. exclufively of the king's duty of 15. 6d. per cent. The infurance upon fhips, &c. from one port to another, varies according to the ritk; and, in time of war, efpecially, is fometimes very high.

What is the infurance of goods valued at £900, at 103 per cent, from the port of London to Philadelphia in America? Ans. £96 155.

No. 304. BUYING AND SELLING STOCK. Stock, as we have obferved in queftion 211, is a general name for the capitals of our trading companies; and the purchafing and difpofing of certain fums of money in thofe funds, is now become a general practice.

If £650 ftock be purchased at 90 per cent. and the broker be paid the ufual fum of, or 2s. 6d. per cent. for his trouble, what does the whole amount to? Anf. £588 5s.

No. 305.

No. 305. DISCOUNT. Difcount is an allowance made for the payment of any fum of money before it becomes due; and is the dif ference between that fum due fome time hence, and its present worth.

The prefent worth of any fum of money, or debt, due fome time hence, is fuch a fum as, if put to intereft, would, in that time, and at the rate per cent. for which the discount is to be made, amount to the fum or debt then due: e. g. £100 prefent money would discharge a debt of £105 to be paid a year to come, difcount being made at 5 per cent.

RULE. AS 100 with the addition of the interest for the time given, is to that intereft; fo is the fum propofed in the queftion, to the discount required; which discount, fubtracted from the given fum, leaves the prefent worth.

What are the discount and prefent worth of £573 155. due 3 years hence, at 4 per cent. ? Anf. £68 4s. 104d. discount-£505 105. 14d. prefent worth.

No. 306. BARTER, STARCH, and CURRANTS. Barter is the exchanging of one commodity for another, and directs traders fo to proportion their goods, that neither party may sustain lofs.

STARCH is a fediment found at the bottom of veffels wherein wheat has been fteeped in water. The best fort is white, foft, and friable; eafily broken into powder. It is used to stiffen and clear linen, with ftone blue, and its powder is employed to powder the hair.

CURRANTS, in commerce, are a fmall dried grape, properly, fays Dr. Johnson, written corinths, from Corinth, in Greece, where they were firft propagated; but this place now produces no more, the plantations having been long neglected. They are, at prefent, brought chiefly from the island of Zante*. They do not grow on bushes, but on vines, like other grapes.

How much starch at 11d. per cwt. of currants, at 8d. per lb. ?

lb. must be given in barter for 20 Anf. 3 cwt. 1 qr. 25 lbs. 9 oz. 46°

TE

THE RULE OF THREE INVERSE

EACHES, by having three numbers given, to find a fourth, that shall have the fame proportion to the fecond as the third has to the firft, in an inverted order.

State and reduce the terms as in the preceding rule: multiply the first and second terms together, and divide their product by the third; the quotient will be the anfwer to the queftion in the fame denomination as that in which the second term was left.

EXAMPLES.

No. 367. If 36 men can perform a piece of work in 12 days, how many days would 27 men require to complete the fame? Anf. 16 days.

No. 308. SHALLOON. A flight woollen ftuff, supposed to have received its name from Chalons-fur-Marne, in the department of Marne, France, where it ftill continues to be manufactured. What quantity of fhalloon, 3 quarters of a yard wide, will line 7 yards of cloth that is 1 yard wide? Anf. 15 yards.

No. 309. If 100 workmen can finish a piece of work in 24 days, how many are fufficient to do the fame in 6 days? Anf. 400.

No. 310. How many yards of linen, ell-wide, are equal to 1 yards of linen which is yard-wide? Anf. 15 yards. o qrs. 3 n. §.

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No. 311. If a perfon lend another the fum of £200 for 12 months, how many months fhould the latter lend the former £150, to requite the obligation? Anf. 16 months.

No. 312. How many yards of stuff, 3 qrs. broad, will line a cloak that is 5 yards in length and 1 yard broad? Anf. 9 yards, o qrs. 2 nails.

No. 313. How many yards of matting, 2 feet 6 inches wide, will cover a floor that is 27 feet long and 20 feet broad? Anf. 72 yards.

No. 314. CARPETS. The carpet manufacture is faid to have been introduced into France from Perfia, in the reign of Henry IV. The art was brought to London in 1750, by two men who quitted France in difguft, and came here to procure employment. This they obtained from the late Mr. Moore*, who, by rifking a very confiderable expence, fucceeded in establishing this important and useful manufacture, and by whofe ingenuity and perfeverance it has been brought to a very high degree of perfection. We have alfo manufactories for carpets that are much esteemed at Axminster, Wilton, Kidderminster, and other places. How many yards of carpeting, 3 qrs. broad, will cover a room which is 3 yards in length and 4 in breadth? Anf. 16 yards.

Mr. Moore built Moore-Place, which now forms the western fide of FinsburySquare, where he refided many years.

THE

THE DOUBLE RULE OF THREE:

OR,

COMPOUND PROPORTION

EACHES to refolve fuch queftions as require two or more ftatings by fimple proportion; and that whether they are direct or inverfe. It is compoled of five terms, or numbers, which are given to find a fixth.

RULE. Put the principal caufe of lofs or gain, increase or diminution, in the first place; that which denotes time, diftance of place, &c. in the fecond; and the number immediately connected with these two in the third place. Place the two remaining terms under their like in the fuppofition. If the blank fall under the third term, multiply the first and fecond terms together for a divifor, and the other three for a dividend. But if it fall under the firft or fecond term, multiply the third and fourth terms for a divifor, and the other three for a dividend, and in either cafe the quotient will be the answer.

EXAMPLES.

No. 315 CONSTANTIA WINE. This is a very rich fort of wine, brought from the Cape of Good Hope, a Dutch fettlement at the fouthern extremi y of Africa, and hence fometimes called Cape wine. The courfe to the Eaft-Indies by this Cape was difcovered in the year 1497, by Vafco de Gama, a celebrated Portuguese navigator. Previously to this æra the commercial intercourfe between Europe and Afia was carried on by means of the Mediterranean fea, the ifthmus of Suez, the Red Sea, &c.

If eight men were to drink 40 pints of Conftantia in seven days, how many gallons would 24 men drink in 28 days, obferving the fame proportion. Anf. 60 gallons.

No. 316. DIFFERENT SIZES AND SHAPES OF Books. A folio volume has the pages formed by a fheet of paper once doubled, making two leaves; a quarto has the fheet doubled twice, making four leaves; an octavo has the fheet folded into eight leaves; and a duodecimo into twelve leaves, &c. A pamphlet is a fmall book; properly a book fold unbound, only ftitched. The first books were in the form of blocks and tables; but as pliant materials came to be used, it was found more convenient to make them in the form of rolls, which appear to have been in ufe among the Jews, Grecians, and Romans, till fome centuries after Chrift. The fhape which now obtains among us, though little known to the ancients, was invented by Attalus, king of Pergamos, to whom fome afcribe the manner of preparing parchment. It was one Philatius, a learned man at Athens, who firft taught the ufe of a kind of glue, to faiten the feveral leaves together; on which account a ftatue was erected to him.

*Sec question 269. See question 99.

If 1500

If 1500 pamphlets, each containing 10 fheets of paper, confume 30 reams of paper in printing, how many reams will the fame number. of pamphlets require, each containing 12 fheets? Ans. 37 reams.

No. 317. CINNAMON. An agreeable aromatic fpice, growing only, at least till very lately, in the island of Ceylon, in the S. W. part of the bay of Bengal, Afia. The chief virtue of the cinnamon tree is in its bark. Its qualities are to heat and dry, to fortify the fpirits, and to help digeftion: but its chief use, in medicine, is as an aftringent; with which intention it is prefcribed in diarrhoeas, and weaknefles of the ftomach. The whole commerce of cinnamon has been hitherto in the hands of the Dutch, to whom Ceylon appertains; but this valuable fpice has been lately cultivated in Jamaica with fuch fuccefs, that it is expected, that, in a few years, we fhall be supplied with a fufficient quantity from our West-India islands.

If 8 men in 14 days could prepare and plant 112 perches of ground with cinnamon trees, how many men must there be to plant 2000 perches in 10 days? Anf. 200 men.

Is

PRACTICE

S a contraction of the Rule of Three Direct, when the firft term happens to be an unit, and has its name from its daily ufe among thofe concerned in trade; being an eafy and concife method of working moft queftions that occur in bufinefs. An aliquot part of any number is that which being taken a certain number of times, does exactly make that number.

CASE I.

When the price is lefs than a penny, divide by the aliquot parts of a penny, and then by 12 and by 20, and it will give the answer required.

When the price is an aliquot part of a fhilling, divide the given number by the aliquot part, and the quotient will be the anfwer in fhillings, which reduce into pounds as before.