t 
■k 
AVOIRDUPOIS WEIGHT. 
lb. oz. idr. civt. qrs. lb. T. cwt.qrs. lb 
35 .. 10 .. 5 35 .. 1 .. 21 21 .. 1 .. 2 .. 7 
29 .. 12 .. 7 25 .. 1 .. 10 9 .. 1 .. 3 .. 5 
APOTHECARIES WEIGHT. 
lb 3 3 3 ft l 3 9 er- 
5 .. 2 .. 1 .. o 9 .. 7 .. 2 .. 1 .. 13 
2 5 .. 2 .. 1 5 .'. 7 .. 3 .. 1 .. 18 
CLOTH MEASURE. 
FE.qrs.n. yds. qrs. n. EE.qrs. n. 
35 .. 2 .. 2 71 .. 1 .. 2 35 .. 2 .. 1 
17 .. 2 .. 1 3 .. 2 .. 1 14 .. 3 .. 2 
LONG MEASURE. 
yds. ft. in. bar. leag. mi. fur. po. 
107 .. 2 .. 10 .. 1 147 .. 2 .. 6 .. 29 
78 .. 2 .. 11 .. 2 58 .. 2 .. 7 .. 33 
LAND 
MEASURE. 
a. r. p. 
a. r. p. 
175 .. 1 .. 27 
325 .. 2 .. 1 
59 .. 0 .. 27 
279 .. 3 .. 5 
WINE 
MEASURE. 
hhd. gal. qts. pi. 
. tun hhd. gal. qts. 
47 .. 47 .. 2 .. 1 
42 .. 2 .. 37 .. 2 
28 .. 59 .. 3 .. 0 
17 .. 3 .. 49 .. 3 
arithmetic. 
The reason for borrowing is the same as 
in simple subtraction. Thus, in subtracting 
pence, we add 12 pence when necessary to 
the minuend, and at the next step we add 
one shilling to the subtrahend. When there 
are two places in the same denomination, if 
the next higher contain exactly so many tens, 
it is best to subtract the units first, borrow- 
ing ten when necessary ; and then subtract 
the tens, borrowing, if there is occasion, 
according to the number of tens in the higher 
denomination. If the value of the higher 
denomination be not an even number of 
tens, subtract the units and tens at once, 
borrowing according to the value of the 
higher denomination. It is often necessary 
to place the sums in different columns, in 
order to exhibit a clear view of what is re- 
quired. For instance, if the values of seve- 
ral parcels of goods are to be added, and 
each parcel consists of several articles, the 
particular articles should be placed in an in- 
ner column, and the sum of each parcel ex- 
tended to the outer column, and the total 
added there. If any person be indebted an 
account, and has made some partial pay- 
ments, the payments must be placed in an 
inner column, and their sum extended under 
that Of the account in the outer column, and 
subtracted there: the following examples 
will explain cur meaning: 
ALE AND BEER MEASURE. 
AB. fir. gal. BB.fr. gal. hhd. gal. qts. 
25 .. 1 .. 2 37 .. 2 .. 1 27 .. 27 .. 1 
21 .. 1 •• 5 25 .. 1 .. 7 12 ■■ 50 .. 2 
DRY measure. 
qu. bu. p- q u - bu. p. ch. bu. p. 
£. 
s. 
d. 
Borrowed 25107 .. 
. 15 .. 
7 
375 ., 
. 5.. 
5k 
Paid 259 . 
. 2 .. 
n 
at 359 .. 
, 13 .. 
4J 
different 523 . 
. 17 .. 
3 
times 274 . 
. 15 .. 
■ n 
325 . 
. 13 .. 
5 
Paid in all 2118 
.. 7 . 
• 8J 
Remains to pay 22989 , 
,. 7 . 
• m 
£. 
72 .. 1 •• 2 
35 .. 2 .. 3 
65 .. 2 .. 1 
57 .. 2 .. 3 
79 .. 3 .. 0 
54 .. 7 .. 1 
. 1 . 
. 6 
171 . 
. 13 . 
■ n 
Received 
359 . 
. 15 . 
. 3 
at 
475 . 
. 13 . 
■ n 
several 
527 . 
. 15 . 
.01 
payments 
272 . 
. 16 . 
. 5 
150 . 
. . 
. 0 
time. 
yvs. mo. wc. da. ho. min. see. 
79 .. 8 ., 2 .. 4 34 .. 42 .. 45 
23 .. 9 .. 3 .. 5 19 ■■ 53 .. 47 
MULTIPLICATION. 
In Multiplication two numbers are given, 
and it is required to find how much the. first 
