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To find each person's proportion of any tax.

RULE.-Say, as the total amount of the Inventory of the town, is to the sum to be raised in each tax, so is 1 dollar to that part of the tax which one dollar of the Inventory, or rateable estate, must pay; then, taking the same numbers for the first and second terms, and one cent for the third term, of a new stating, find what part of the tax one cent of the Inventory, or rateable estate, must pay; and from these two operations form two tax tables; one for dollars, from 1 dollar to 11, or farther, if deemed necessary; and the other for cents, from one cent to 90. by means of these two tables, make out each person's tax. 1. To make the State tax, the sum to be raised being $14,88cts. 6m., and the total amount of the foregoing Inventory $49,62cts.

Then

As $49,62cts.: $14, 88cts. 6m.:: $1, 00cts.: $0, 30cts. And as $49, 62cts.: $14, 88cts. 6m ::,01ct.: ,00cts. 3m. Therefore, $1 of the Inventory pays 30 cents; and 1 cent of the Inventory pays 3 mills; by which make the following two Tables.

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The tax is now to be made on each rateable estate, as it stands in the Inventory, by means of these tables. First, What is A's tax, whose rateable estate is $4. 42cts. ?

By the table, $4 pay

40cts. pay and 2" 66

$1,20cts.
0, 12
0,00, 6m.

Amount $1, 32, 6 A's tax.

· Or, having found what part of the tax one cent of the Inventary will pay you may instead of making tables multiply the number of cents, in each person's Inventory, by what one cent pays and the product will be his tax.

Now to find A's tax by this method:
One cent pays 3 mills, or ,3 of a cent.
Therefore, 442cts.

,3

132,6=132,cts. or $1, 32cts. 6m. as before. Find by these methods, the State tax of all the other persons. Then, to know if your work be right, add the several person's taxes together, and see if the sum be just equal to the $14,88cts. 6m. that was raised for the State, which it must be, because the proportion is even.

Next, find each person's County tax in like manner, taking new statings, and forming new tables: and thus proceed with each particular tax, till you have gone through the whole, proving each part as before noted.

Lastly from your tax list, setting down the names therein alphabetically and carrying out in a line from each the separate sums of the respective taxes, together with the total amount of each. When done, give them a general proof, by adding together the several sums that were to be raised for State, County, &c. taxes and then the total amounts of each person's taxes; which two sums will come exactly alike, if there be no errour in any part of the work,

BOOK KEEPING.

DIRECTIONS FOR THE LEARNER.

Having ruled your books in the proper form, copy into the Daybook one day's accounts; then calculate them upon your slate or waste-paper, to find if they be rightly cast up, and to exercise you in calculations. Next, rule your slate or waste-paper in the form of the Leger, and upon it postthe accounts that you have copied in the Daybook, with their date prefixed; observing to set on the Dr. side of each person's account, those accounts to which he is Dr. in the Daybook, and on the Cr. side of his account, those by which he is Cr. And if any account consist of but one article, you are to express it particularly with its money, in the columns: but if it consist of several articles, write To or By Sundries, placing the

sum of the amounts of all the articles in the columns. After the accounts are, by correcting if necessary, placed according to the teacher's mind, transcribe them into your Leger, leaving a proper space, under each person's name, to receive more accounts. Then under the proper letters in the Alphabet, enter those names with the pages where they stand in the Leger; and, lastly, write the Daybook pages to the several accounts in the Leger, by which you can readily refer to the page of the Daybook on which any Leger entry may be found, making at the same time, the marks on the Daybook which denote the several accounts to be posted. Do the same with the next day's accounts; and so on till the whole be finished. But observe that you must not enter any person's name down again which has been entered before, till the space first assigned to it shall be filled with articles; and then the account must be transferred to a new place, as you may observe is done with George Simson's account.

EXAMPLE.

Suppose David Davis owes me 450 dollars for the balance of an account with him, April 1st, 1822; the next day, April 2d, I buy of him 200 bushels of wheat at 1 dollar 50 cents per bushel, and 100 bushels of corn at 75 cents per bushel; the next day, April 3d, I sell Jonathan Worth 150 bushels of wheat at 1 dollar 75 cents per bushel; April 4th, Jonathan Worth pays me 200 dollars in cash, and David Davis pays me 50 dollars in cash; required the Daybook and Leger of the transaction.

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To post the above accounts, open an account for David Davis, debit him for 450 dollars and for the second day's transaction credit him for 375 dollars; for the third open an account for Jonathan Worth, debiting him for 262 dollars 50 cents; and for the fourth day credit him for 200 dollars, and credit David Davis for 50 dollars.

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By the above Leger it appears that the balances are in my favour, which, added to the cash I have on hand, and the goods unsold, show the amount of my stock, which compared with my original stock, will show my profit or loss, viz.

David Davis owes me
Jonathan worth do.

I have in cash,

Wheat unsold 50 bushels,

$. Cts.

25 00

62 50

250 00

valued at prime cost, $1,50 } 75 00

Corn do. 100 bushels do. at 75 cts. 75 00

Amount of my stock,
My original stock was

I have therefore gained

487 50

450 00

37 50

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NOTE.-If you should enter any thing in your Leger under a wrong title, or in any other way false, it should not be blotted out, but marked thus (X) in the margin against it; and write on the opposite side Errour per contra, with the sum against it, and make the same mark in the margin.

*Opposite pages in the Leger are both numbered alike.

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