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5 cases of liquorice juice, 10 cwt. Oqr. 19 lbs. gross, cases, tare

together 205 lbs., allowed for leaves 7 per cent. State the quantity for duty.

CASE VI.

1st Examination. 1 Find the value of 7 cwt. 3 qrs. 11 lbs. at 21. 13s. 11d.

per cwt.

2 Divide 3.24 by .25.
3 Add together 2.8146, :0938, 8, •875, 31•2788, 4:0087.
4 Find the value of 89 at 3s. 114d.

2nd Examination.
Find the value of 6 cwts. 1 qr. 11 lbs. at 21. 17s. 9d. per. cwt.
Calculate the duty at 5l. per cent. on goods worth 8571. 168.
Find the value of } + + + J.
Divide 2.5 by •32.
Find the value of 2.325 of 11.

CASE VII.

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1st Examination. 1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of sugar at

12s. 10d. per cwt. 2 Divide f by , and multiply the product by f. 3 Add together of 18, and } of 1741. 4 Add together 1.30461., 15.0311., 00821., 3.291., and find the

value of the sum. 5 Divide 3.24 by •25.

2nd Examination. 1 Calculate the duty on 7 cwt. 3 qrs. 11 lbs. at 21. 138. ld.

per quarter. 2 Add together 3, 4, 8, 7. 3 Divide of } by / of .

4 Multiply 332.1 by 44.1. 5 Divide 2:5 by 32.

CASE VIII.

1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of sugar at

12s. 10d. per cwt. 2 Calculate the duty at 15l. per cent. on goods valued at

9631. 15s. 3 Add together of 18, 1 of 31. 4 Multiply 33.21 by 4:41. 5 Divide 9.065 by .049. 6 Add together •02041., 1.3261., and ·0031., and find the value

of the sum.

CASE IX.

1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of foreign

white clayed sugar at 12s. 10d. per cwt. 2 Calculate the duty at 15l. per cent. on goods valued at

9631. 15s. 3 Add together 1$, d, Pro and 21. 4 Divide { by , and multiply the product by š. 5 Multiply 4:41 by 33-21. 6 Divide 9.065 by •049. 7 Add together 1•30461., 15•0311., .00821., and 3.29, and find

the value of the sum.

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COMMISSARIAT.

ARITHMETIC. 1 State the value of 849 cwt. of flour at 1l. 16s. 91d. per cwt. 2 What would be the cost of 5,000 lbs. of salt beef at 21. 15s. 4d.

per cwt. ?

3 If the carriage of 8 cwt. of coals 128 miles cost 48s., what would be the charge for 4 cwt. 32 miles at the same rate ?

4 What will 1001. 6s. 8d. amount to with compound interest for five years at 5 per cent. per annum,

the interest being paid annually ?

5 What would be the amount of a salary of 95l. per annum, subject to a deduction of 21. 7s. 6d.

per cent. per annum, for one year and 25 days ?

6 What would be the charge for fuel for 800 men for 12 months, provided the ration for each man per diem consisted of 11 foot of wood from the 1st May to the 31st October, and half that quantity for the remainder of the year, the price of the wood being 6 d. per foot ?

7 Suppose the price of salt meat to be 5 d. per pound, the ration to the troops to be 9 ounces per man per diem two days per week, fresh meat being issued five days per week; what quantity would be required to supply 460 men for the mouth of May, and what would be the cost to the public?

8 Add together to it, and 15. 9 Subtract from 7. 10 Multiply of .by . 11 Divide by $.

12 Suppose 6,948 dollars were purchased at 48/d. each, and that they were issued at of a penny more than that rate; what would be the total cost of the dollars, the total amount for which they were issued, and the total gain upon the transaction?

Note.—The working of the several questions to be produced with the answers.

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BOOK-KEEPING. 1 Define the terms “double entry,” “ debit and credit," and explain why two entries in every transaction are required under this system.

2 Describe what is usually understood in book-keeping by the general terms "real accounts, .” “personal accounts,” and “profit and loss account."

3 Describe the books of account necessary in a method of book-keeping by double entry in its most simple form.

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4 Prepare forms of such books, and state the purposes which each book is intended to answer.

5 State the difference between the mode of entering a transaction in the waste book and the journal.

6 State what are the two first entries made in the journal by a trader commencing business,

7 In real accounts, on which side of the ledger are articles received entered ?

8 If a merchant, not satisfied with the knowledge of the profit or loss on his merchandise generally, should wish to prepare his books so as to give him a view of the profit or loss on each description of merchandise in which he deals, how must he set about it?

9 How are books balanced and closed ?

10 If a real account closes with a loss, to which side of the profit and loss account should the balance be carried ?

11 What object is the balancing intended to accomplish?

12 If a merchant should be a loser in summing up the whole of his transactions of the year, from what account in the ledger could that information be obtained ?

13 If a merchant should prove insolvent on the closing of his books, in what account of his ledger would that result appear?

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POST OFFICE.

CASE 1.

What is the income of a person who pays 221. 7s. 5d. for income tax at the rate of 7d. in the £?

What must an income of 1001. pay towards an income tax of 4s. 6d. in the £ ?

444 guineas used to be coined out of 1 pound of standard gold, how many sovereigns are now coined out of this weight?

If a bankrupt is able to pay 12s. 64d. in the £, and his debts amount to 36001., what is his estate worth ?

If a bankrupt owes 47261. 10s., and his effects are worth 11811. 12s. 6d., how much will he be able to pay in the £?

Exercise in Addition.

No. of 3d.

Orders.
No. of 6d.
Orders.

Balance

Amount due from Total.

of orders on pre

issued. vious day.

Balance Total. at close

Cummis-
sion on
3d. orders.
Commis-

sion on
6d. orders.

of day.

8. d. £ s. d. 230 15 4 100 2 9

£s.d. £ s. d.

35

s. d. 8 9

15

S. 7 6

13

8

25 7 3

40 16 6

3 3

4 0

13

3

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Name of Towns.

Maidstone

Malton (New)

Malvern

Market Raisin

Marlborough
Maryport
Matlock (Derby) ..
Merthyr Tydvil
Middlesborough

Middlewich

Milford

Mold

Amount

of orders paid.

George Jury

£ 8. d. 49 10 6

George Barnby

Thomas Swan

John L. Thornton....... 30

24 10 0

William Wootten Lucy 122

Joseph Brown

Frances Shore

12 02

Gwenllian Davis ......

25 14 8

Patience Thompson... 76

22 30)

Elizabeth Nicklin

17 0 1

Charlotte A. Pritchard 53

3 19 0

John Catherall •

1 15 3

45 00

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