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COMIC ARITHMETIC

Arithmetic is the art or science of computing bj numbers. It is national, political, military, and commercial. It is of the highest importance to the community ; because it pre-eminently teaches us to take care of Number I. Our ministers succeed according to their knowledge of the science of numbers. Witness the skilful management of majorities of the lower house. He who understands the true art of Addition, Subtraction, Multiplication^ and Division, as here laid down, will not be considered a mere cipher in tlie world; but will, in all probability, make a considerable /^wre ; and in the figurative words of Horace, be "Dives agris dives positis in foenore nummis." Let us, therefore, under the guidance and protection of that god of honest men, the light-heeled and light-fingered Mercury, be diligent so to add to our store by subtracting from the stores of others, that we may add to our importance. Let us so multiply our resources, by encouraging dimsion among our contemporaries, that we may see their reduction in the perfection of our own practice.

Arithmetic is the art or science of computing
bj numbers. It is national, political, military,
and commercial. It is of the highest importance
to the community ; because it pre-eminently
teaches us to take care of Number I. Our ministers
succeed according to their knowledge of the
science of numbers. Witness the skilful management
of majorities of the lower house.
He who understands the true art of Addition,
Subtraction, Multiplication^ and Division, as here
laid down, will not be considered a mere cipher in
tlie world; but will, in all probability, make a
considerable /^wre ; and in the figurative words of
Horace, be "Dives agris dives positis in foenore
nummis."
Let us, therefore, under the guidance and protection
of that god of honest men, the light-heeled
and light-fingered Mercury, be diligent so to add
to our store by subtracting from the stores of
others, that we may add to our importance. Let
us so multiply our resources, by encouraging dimsion
among our contemporaries, that we may see
their reduction in the perfection of our own practice.

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13.4 FIGURES FOR THE MILLION.<br />

Having been thus initiated in the making out of<br />

personal accounts, the pupil must now turn his<br />

attention to the methods of Book-keeping adopted<br />

by " gentlemen in difficulties," connected with that<br />

peculiar process of law which professes to put<br />

new wind into a collapsed bladder, and enable an<br />

empty sack to stand upright. The example is<br />

called taking the " Benefit ;<br />

" the principal part<br />

of which is making out a Schedule, which may be<br />

done as follows:<br />

STATEMENT OF MY PERSONAL AND GENERAL<br />

EXPENDITURE, VERIFIED BY OATH.<br />

£ s. d.<br />

E*aid for twinkling a bed-post 1 5<br />

Spouting the tea-kettle .... 1 15<br />

New teething the hair comb . . 1 10<br />

Stopping holes in cullender. . . 1 5 6<br />

Pulling the gray hairs from hearth<br />

broom 15<br />

Whitewashing inside of chimney 1 15<br />

A Newgate-Calendar-novel, to<br />

soften hard-hearted cabbages<br />

before boiling .... 1 11 6<br />

Carried forward £9 17 ~0

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