Qu. 2. What is the nett weight of 28 frails of raifins, each frail 5cwt. 2qrs. 17lb. grofs, tare 50lb. per frail?-Anfwer 145cwt. 3qrs.

Cafe 2. When the tare is at fo much per cwt.

Rule, Divide the gross weight by such aliquot parts of a cwt. as the tare confifts of, as in practice, and fubtract the fum of the quotient from the grofs weight as before, and the remainder will be the answer.

2. 3. What is the nett weight of 22cwt. 3qrs. 20lb. at 21lb. per cwt.-Anf. 179cwt. 2qrs. 1lb.

Qu. 4. What is the nett weight of 14 barrels of figs, each barrel weighing 201lb. grofs, tare rolb. per cwt. ?— Answer 2562lb. 1202.

Cafe 3. When there is an allowance for both tare and

trett.

Rule. Subtract the tare from the grofs weight by the foregoing rule, and the remainder is called futtle weight, which divided by 26 gives the trett, and which being subtracted from the futtle weight gives the nett weight.

Example 5. In 250cwt. 19lb. grofs, how much nett, tare 2qrs. 14lb. trett as usual?

Cafe 4. When there is an allowance made for tare, trett, and cloff.

Rule. After the tare and trett are deducted as before, divide the remainder or futtle by 168, and the quotient is the cloff; then fubtract the cloff from the futtle, and the remainder is the nett weight.

Example 6. What is the nett weight of 27hhds. of tobacco, weighing 140cwt. 2qrs. 20lb. grofs, tare 14lb. per cwt. trett as before?

Caut. grs.l

16.

For 14lb. per cwt. tare, divide by 8)140 2 20 grofs

17 2 9 tare

26/123 0 11

Qu. 7. What is the value of 58hhds. of fugar, each hhd. weighing 6cwt. 1qr. grofs, at a guinea and a half per cwt. tare 8lb. per cwt. trett and cloff as ufual?-Anf. 5051.145.74.

Commiffion, Brokerage, and Infurance.

Commiffion is an allowance of a certain fum per cent. to an agent abroad, for buying or felling goods for his principal.

Brokerage is an allowance to a broker for affifting a perfon in procuring or difpofing of goods, as auctioneers, flockbrokers, &c. And the allowance is generally at a certain rate per cent.

Infurance is a premium at so much per cent. given to certain offices or individuals who engage to make good the lofs of any fhip or merchandife, which may happen from storms, fire, &c. &c.

Rule. Queftions concerning thefe rules are refolved in the fame manner as thofe in fimple intereft, viz. by multiplying

the

the principal fum by the rate per cent. and dividing the product by 100.

Example 1. How much is the commiffion of 5401. 12s. 6d.

Qu. 2. What is the commiffion of 10594. 165. 10d. at 24 per cent.?-Anf. 231. 165. 11d,

2.3. What is the brokerage of goods fold to the amount of 1017. 5. Sd. at 1 per cent, ?-Anf. 151. 55. 2d.

2.4. What is the infurance of a fhip and her cargo, valued at 178631. 185. 9d. at 177 per cent. ?—Ans. 31931. 35. 63d.

SECT. XXI.

PRECEDENTS OF RECEIPTS, PROMISSORY NOTES, BILLS OF EXCHANGE, BILLS OF DEBT, BILLS or LADING, BILLS OF PARCELS, &c. WITH THE LAWS CONCERNING THEM.

Bills of Parcels.

IT is ufual in fome cafes for fhopkeepers to deliver to their customers a bill of the articles fold them, with the total value caft up at the bottom; these are called bills of parcels.

Received, January 19th, 1808, of Mr. John Smith, the fum of ten pounds ten fillings, for a quarter's rent, due at Christmas last. Per me,

£10 10

Thomas Jones...

Received, January 10th, 1808, of Mr. Charles Hamilton, fifty pounds, in part of indigo fold him the 8th inftant. Per

£500

Henry Holmes

A Receipt given in a Receipt Book.

Received, January 11th, 1808, the fum of forty-five pounds, by the order, and for the account of William Johnfon, Efq. Per me,

£45 9

John Lock.

Received, January 12th, 1808, of Meffrs. James Williams and Co. one hundred pounds, or account of felf and partner.

100

Per me, William Martin.

Received,