was, in the first case, necessary to introduce the linking numbers of £ s. d. and to return to d. s. £, to have at the end the same value as x.

If, as in the second case, it were to read: how many £ profit on £100 outlay; then it should, as here stated, be: if on 4d. outlay there is d. profit. The second mode may, like the first, also have been stated with its linking numbers £ s. d. and cancelled in the same manner; or the former mode may, like the second, have been stated without its linking numbers.

35. If a nobleman has a yearly income of £36,000, what did it amount to per minute in the leap year 1840?

36. A law stationer discovers that his clerk

has wasted in one week 2 quires and 15 sheets of

paper. The clerk, in excuse, said it was but a trifle. "Indeed!" said the stationer, "if you have spoiled at the same rate paper in 5 quarters, which is the time you have been with me, the loss will be no trifle. The quire costs 2s. 6d.

37. If 8 lb. 12 oz. cost 15s. how much will you get for £2 15s.?

38. If 1 lb. of butter cost 1s. 2d. and a dozen of eggs 9d., how many eggs will be got in exchange for 20 lb. of butter?

ALL that is to be said with regard to the multiplying each column by itself, and dividing the right by the left, is sufficiently known, and page 35 contains an example of all what is to be remarked; viz. that the answer is always 1, when all the numbers of both columns have been cancelled.

When the divisor at the left, is greater than the dividend at the right, the answer is, of course, a fraction.

SECTION II.

A modification of the usual method of stating a question is advantageously used, when the principal subjects are at once connected with their incidentals. Without attending to the regular succession of sorts, &c., it is merely requisite that the different numbers should be placed in their proper columns; viz. those known or supposed in the left, and those which belong to the question, and those connected with the same, in the right column. The incidentals may be connected by a bracket.

39. What is the interest of £3,568 in 71 months, at 5 per cent. ?

£111 or, 10s.