small diamond rule
Abbreviations and Characters, in Common Use.
 
L. S. D. Libra, Pounds; Solidi, Shillings; Denarii, Pence.
Cwt. One hundred weight, or 112 lbs.
Q. or Qrs. A quarter or quarters of a hundred, or 28 lbs.
lb. or lbs. A pound or several pounds.
Oz. (℥) ounce or ounces.
Dwts. Pennyweights.
Dr. (ʒ) Drams; ℈ scruples; grs. grains.
Bk. Book; ch. chapter; v. verse; ¶ paragraph; § section.
Fol. folio; 4to. quarto; 8vo. octavo; 12mo. duodecimo.
° ′ ″ Hours, minutes, and seconds of Time; or Degrees, minutes
  and seconds, in Geographical and Astronomical Measurement.
Yr. Year; Qr. Quarter; Mo. Month; Wk. Week; D. Day.
Jan. January; Feb. February; Mar. March; Ap. April;
  Aug. August; Sept. September; Oct. October;
  Nov. November; Dec. December.
Yd. Yard; Ft. foot or feet; In. inches.
Pt. Pint; Qt. Quart; Gal. Gallon; Fir. Firkin; Kil. Kilderkin;
  Bar. Barrel; Hhd. Hogshead; P. Pipe; B. Butt; T. Tun.
P. Pole, Perch, Rod, or Lug; R. Rood; M. Mile; F. Furlong.

Forms of a Receipt, Notes, &c.*
————————
 
Receipt.
 
  Received, January 6th, 1825, of A—— B——, Esq. Seventeen Pounds and Ten Shillings, for one Quarter’s Wages,† due Dec. 25th last.
 
  ————————  
  £17 10 0 James Handy.  
  ————————  
 
 
Note of Hand, or Promissory Note.
——————
 
  ———————  
  £25 0 0 London, April 5th, 1825.  
  ———————  
 
  On Demand,‡ I promise to pay to Mr. C—— D——, or Order, the sum of Twenty-Five Pounds, for value received.
Richard Pearson,  
No. 101, Essex St. Strand.
 
 
Draft, or Bill.
——————
 
  ————————  
  £75 10 0 London, March 17th, 1825.  
  ————————  
 
  Two Months§ after Date pay to my Order Seventy-Five Pounds and Ten Shillings, for value received.
To Charles H. Lewis, Esq. James Smith.
Merchant, Liverpool.  
————————————
  N.B. A Draft is payable by the Person on whom it is drawn, it must be accepted by him, in writing, on the face of it.
 
 
* For the Stamps for RECEIPTS, NOTES, &c. see page 48.
† Rent,—on Account,—or, in full,—or, as the case may be.
‡ Two Months after Date, or, as the case may be.
§ On Demand,—or, at Six Months, or as the case may be.

MULTIPLICATION TABLE,
 
With the Pence Added.
 
   s. d.
Twice     2 are   4   0  4 
          3 ...   6   0  6 
          4 ...   8   0  8 
          5 ...  10   0 10 
          6 ...  12   1  0 
          7 ...  14   1  2 
          8 ...  16   1  4 
          9 ...  18   1  6 
         10 ...  20   1  8 
         11 ...  22   1 10 
         12 ...  24   2  0 
3 times   3 are   9   0  9 
          4 ...  12   1  0 
          5 ...  15   1  3 
          6 ...  18   1  6 
          7 ...  21   1  9 
          8 ...  24   2  0 
          9 ...  27   2  3 
         10 ...  30   2  6 
         11 ...  33   2  9 
         12 ...  36   3  0 
4 times   4 are  16   1  4 
          5 ...  20   1  8 
          6 ...  24   2  0 
          7 ...  28   2  4 
          8 ...  32   2  8 
          9 ...  36   3  0 
         10 ...  40   3  4 
         11 ...  44   3  8 
         12 ...  48   4  0 
5 times   5 are  25   2  1 
          6 ...  30   2  6 
          7 ...  35   2 11 
          8 ...  40   3  4 
          9 ...  45   3  9 
         10 ...  50   4  2 
         11 ...  55   4  7 
         12 ...  60   5  0 
6 times   6 are  36   3  0 
          7 ...  42   3  6 
          8 ...  48   4  0 
          9 ...  54   4  6 
         10 ...  60   5  0 
         11 ...  66   5  6 
         12 ...  72   6  0 
7 times   7 are  49   4  1 
          8 ...  56   4  8 
          9 ...  63   5  3 
         10 ...  70   5 10 
         11 ...  77   6  5 
         12 ...  84   7  0 
8 times   8 are  64   5  4 
          9 ...  72   6  0 
         10 ...  80   6  8 
         11 ...  88   7  4 
         12 ...  96   8  0 
9 times   9 are  81   6  9 
         10 ...  90   7  6 
         11 ...  99   8  3 
         12 ... 108   9  0 
10 times 10 are 100   8  4 
         11 ... 110   9  2 
         12 ... 120  10  0 
11 times 11 are 121  10  1 
         12 ... 132  11  0 
12 times 12 are 144  12  0 

N. B.—Any two numbers multiplied into each other produce the same amount. Thus: 3 times 4 are 12; and 4 times 3 are 12.—Also, 4 times 5 are 20; and 5 times 4 are 20. And so of all others.

Use and Application.—How much do 7 pounds of sugar come to at ten-pence per lb.—Ans. 7 times 10, or 10 times 7, are 70, and 70 pence are five shillings and ten pence, the value of the sugar.

MONEY TABLES.
 
4 Farthings make 1 Penny
12 Pence 1 Shilling
20 Shillings 1 Sovereign or a Pound
 
 
PENCE TABLES.
Pence.    s. d.
  20   are  1  8 
  30   ...  2  6 
  40   ...  3  4 
  50   ...  4  2 
  60   ...  5  0 
  70   ...  5 10 
  80   ...  6  8 
  90   ...  7  6 
 100   ...  8  4 
 110   ...  9  2 
 120   ... 10  0 
 
Pence.    s. d.
  12   are  1  0 
  24   ...  2  0 
  36   ...  3  0 
  48   ...  4  0 
  60   ...  5  0 
  72   ...  6  0 
  84   ...  7  0 
  96   ...  8  0 
 108   ...  9  0 
 120   ... 10  0 
 
 
TABLE OF SHILLINGS.
Shillings.    £. s. d.
  20 make  1   0  0
  30 ...  1  10  0
  40 ...  2   0  0
  50 ...  2  10  0
  60 ...  3   0  0
  70 ...  3  10  0
  80 ...  4   0  0
  90 ...  4  10  0
 100 ...  5   0  0
 105 ...  5   5  0
 
 
EVEN PARTS OF A SHILLING.
d.    
6  is half
4  .. 1-3d
3  .. 1-4th
2  .. 1-6th
1½ .. 1-8th
1  .. 1-12th
¾  .. 1-16th
½  .. 1-24th
¼  .. 1-48th
 
 
EVEN PARTS OF A SOVEREIGN
OR POUND.
s. d.    
10  0 is half
 6  8 .. 1-3d
 5  0 or a Crown 1-4th
 4  0 .. 1-5th
 3  4 .. 1-6th
 2  6 or half a Crown 1-8th
 2  0 .. 1-10th
 1  8 .. 1-12th
 1  0 .. 1-20th
 
 

THE VALUE OF GOLD AND SILVER.

Gold.—An ounce of Standard Gold, of 22 Carats fine, (that is, having 22 parts of pure Gold, and 2 parts of Alloy,) is worth £4—a pennyweight 4d, and a grain 2d. A sovereign weighs about a quarter of an ounce.

Silver.—An ounce is worth 5s. and a pennyweight 3d. This is, about one fifteenth part of the value of Gold. A crown piece weighs about an ounce.

small diamond rule
Characters used in Accounts, for the Sake of Brevity.
 
     + Plus, or More,    Addition,  thus, 3 + 4 =  7
     - Minus, or Less,    Subtraction,  ... 5 - 3 =  2
     × Multiply,    Multiplication,  ... 3 × 4 = 12
     ÷ Divide,    Division,  ... 12 ÷ 3 =  4
     = Equal,    Equality,  ... 6 + 6 = 12
: :: : Proportion,    Proportionality,  ... 1:4::3:12

A Table of Customary Weights and Measures.
 
  lbs.  
A Firkin of Butter is  56  42 Feet is a Ton of Shipping.
A Barrel of Do. or 4 Firkins  224  40 Feet  of rough,  or 50  Feet of
A Firkin of Soap  64    hewn  Timber  is a Load  or Ton.
A Barrel of Do. or 4 Firkins  256  A Dozen is 12; a long Dozen is 13.
A Barrel of Pot-ashes  200  A Gross is 12 Dozen, or 144.
A Barrel of Anchovies  30  A Pace is 3 Feet or a Yard.
A Barrel of Candles  120     Mathematicians  conceive  every
A Stone of Butchers’ Meat  8  Circle  to  be  divided  into  360
A Stone, Horsemen’s weight,   equal  Parts, called  Degrees, and
  or Butchers’ Meat in the   each  Degree into  60 equal parts,
  country  14  called  Seconds, and  each  Second
A Stone of Glass, 5 lbs. and,   subdivided  into 60 smaller parts,
  a Seam of Do. or 24 Stones  120  called thirds, and so on.
A Quire of Paper is 24 Sheets.    The  Diameter of a Circle is  a
A Ream of Paper is 20 Quires. straight line drawn from  one side
A Bundle of Paper is 2 Reams. to  the other through  the centre;
A Cord or Stack of Wood is and is one-third of  the circumfe-
  108 solid Feet. rence.
 
small diamond rule
TABLES OF WEIGHTS AND MEASURES.
TROY WEIGHT.

N.B. The Imperial Standard Troy Pound, established in 1758, containing 5760 Grains, became, May 1, 1825, the ONLY genuine standard weight from which all other weights are to be derived, computed, and ascertained.
24 Grains make  1 Pennyweight
20 Pennyweights  1 Ounce
12 Ounces  1 Pound

The proportion that Avoirdupois bears to Troy Weight, from which it is derived, is as 7000, the number of Troy grains in a pound Avoirdupois, is to 5760, the grains in a pound Troy. The Pound Avoirdupois makes 14 oz. 11 dwt. and 16 grains Troy; and 9 pounds Avoirdupois are equal to nearly 11 pounds Troy.

⁂ By Troy weight Jewels, Gold, Silver, &c. are weighed.
 
AVOIRDUPOIS WEIGHT.

N.B. This weight is derived from the Imperial Standard Troy Pound, 7000 grains Troy making one pound Avoirdupois, and the proportion it bears to Troy Weight is as 7000 to 5760, the number of grains in each pound respectively. The Pound Troy is equal to 13 oz. 2 drms. ⅔ Avoirdupois, and (nearly) 11 Pounds Troy are equal to 9 Pounds Avoirdupois.
16 Drams make  1 Ounce
16 Ounces  1 Pound
28 Pounds  ¼ of a Cwt.
4 Qrtrs. (112 lb.)  1 Cwt.
20 Hundreds  1 Ton

⁂ By this weight Bread, Butter, Cheese, Meat, Grocery, Drugs, and all coarse goods that have waste, are bought and sold.
 
APOTHECARIES’ WEIGHT.
20 Grains make  1 Scruple
3 Scruples  1 Dram
8 Drams  1 Ounce

⁂ Apothecaries compound their medicines by this weight, but they buy and sell by Avoirdupois Weight.

 
BREAD.
  lbs. oz. dwts.    
A Peck Loaf weighs 17  6  2
  Half do.  8 11  1
  Quartern do.  4  5  8
  Half Quartern do.  2  2 12

Note.—By a late act, Bakers in London and within 10 miles thereof are to sell bread by the pound only, and are obliged to keep scales and weights in their shops, at all times, and to weigh every loaf, in the presence of the customer, before they deliver it, whether requested so to do or not, under severe penalties. In every other part of the kingdom bread is sold by weight, according to the above table.

By a former act, whatever is the price of the best wheat in shillings, so many pence must be the price of the quartern loaf, (with one penny more for baking.) And, when the best wheaten bread is sold at 8d., the standard should be sold for 7d., and the household for 6d.
 
THE NEW
MEASURES OF CAPACITY.

Wine, Spirituous Liquors, Ale, Beer, and all sorts of Liquids, as well as Corn, and all kinds of Dry Goods, are now bought and sold by one measure only; of which the basis is the GALLON, containing ten pounds Avoirdupois of distilled or rain water, and called the Imperial Standard Gallon.

This new measure is larger than the former Wine Measure by about one-fifth; therefore a gallon of Wine, or other article, that is worth 5s. by the old Wine Measure, is worth 6s. by this measure; and so on at the rate of 2½d. more in every shilling: and the present new gallon being smaller than the former Beer and Ale Gallon by one-sixtieth part, the difference will be 1d. upon 5s. less than by the old measure; that is one farthing upon 15d. less, whatever may be the amount.
4 Gills make  1 Pint
2 Pints  1 Quart
4 Quarts  1 Gallon
9 Gallons  1 Firkin
10 Gallons  1 Anker
18 Gallons (2 Fir.)  1 Kilderkin
36 Gall. (2 Kild.)  1 Barrel
54 Gall. (3 Kild.)  1 Hogshead
42 Gallons  1 Tierce
63 Gallons  1 Hhd. of Wine
84 Gallons  1 Puncheon
108 Gal. (2 Hhds.)  1 Butt of Beer
126 Gal. (2 Hhds.)  1 Pipe of Wine
2 Pipes (4 Hhds.)  1 Tun
 
 
THE NEW MEASURE FOR CORN,

and all other dry goods; (except those measured by heap.)
2 Pints make  1 Quart
4 Quarts  1 Gallon
2 Gallons  1 Peck
8 Gal. (4 Pecks)  1 Bushel
2 Bushels  1 Strike
4 Bushels  1 Sack or Coomb
8 Bushel (2 Sacks)  1 Quarter
5 Quarters  1 Load or Way

N.B. The Imperial Standard Gallon, containing 10 gallons of pure water, (the same as for liquids) is the basis of this measure.

This is about a thirty-second part, or one quart on a bushel, larger than the former Winchester Measure; therefore a Bushel of Oats, or any quantity of any thing, that is worth 2s. 8d. Winchester Measure, is worth 2s. 9d. by this;—a Bushel of Barley, Rye, or other thing, that would cost 5s. 4d. Winchester Measure, will cost 5s. 6d. by the new;—and a Bushel of Wheat, Malt, &c. worth 8s. by the Winchester Bushel is worth 8s. 3d. by the Imperial Bushel;—and so on at the rate of one farthing upon every 8d. by the new measure more than by the old measure.
 
THE NEW HEAPED MEASURE.

The Standard Measure of Capacity for Coals, Coke, Culm, Lime, Fish, Potatoes, Fruit, and all other Goods commonly sold by heaped measure, is now the Imperial Standard Bushel, containing 80 pounds Avoirdupois, of pure water,—made round, with a plain and even bottom, and being 19½ inches from outside to outside, to be heaped up in the form of a cone, at least 6 inches above the outer edge thereof, which is to be the base of the said cone.
 4 Pecks make    1 Bushel
 3 Bushels    1 Sack
 3 Sacks,    1 Vat or Strike
36 Bushels or 12 Sacks    1 Chaldron
21 Chaldrons    A Score*

* Coals bought in large quantities have an allowance of one Chaldron on 20; or half a Chaldron in 10; or 3 sacks in 5 Chaldrons; which is called the Ingrain.

 
LONG MEASURE.

N.B. The basis of this and of all other measures of length or extension whatsoever, is the Standard Yard, established in 1760, which remains unaltered, and is now called the Imperial Standard Yard.
 4 Inches    1 Hand
 9 Inches    1 Span
12 Inches    1 Foot
18 Inches    1 Cubit
 3 Feet the Standard Yard.
 6 Feet or 2 Yards    1 Fathom
 5½ Yards    1 Pole
40 Poles, or 220 Yards    1 Furlong
 8 Furlongs or 1760 Yds.    1 Mile
 3 Miles    1 League
20 Leagues, or 60 M.    1 Degree
69½ Miles    1 Geographical Deg.
360 Geographical Degrees, or about 25,000 miles,
is the circumference of the Earth.
 In measuring length, if Gunter’s Chain be used,
    20 Chains make a ¼ of a Mile
    40    Ditto    Half a Mile
and 80    Ditto    One Mile

N.B. Long measure relates to length only.
 
LAND OR SQUARE MEASURE.

N.B. The basis of this and of all other measures of extension, is the Standard Yard, established in 1760,—which remains unaltered.
144 Square Inches, that is,
    12 by 12, make   1 Square Foot
  9 Square Feet   1 Yard
 30¼ sq. Yards, or 272¼ sq. Feet   1 Pole
 40 Sq. Poles, or Perches   1 Rood
  4 Square Roods, or 160 sq. Rods.   1 Acre
 30 Acres   1 Yardd. of Land
100 Acres   1 Hide of Do.
640 Sq. Acres   1 Sq. M. of Land
100 Sq. Feet   1 Sq. of flooring, &c.
272¼ Sq. Feet   1 Rod of brick work

⁂ Land is measured by Gunter’s Chain, which is divided into 100 links, each link 6 inches and 6-10ths long, and the whole Chain being 4 Rods, or 22 Yards, or 66 Feet in length; so that 10 Chains in length and 1 in breadth, or 4840 square Yards, make an Acre.

By this measure not only land, but all other superficies, such as paving, flooring, plastering, roofing, tiling, &c. are measured.
 
CUBIC MEASURE.
1728 Cubic Inches, that is, 12 long, 12 broad, and
     12 thick, make   1 Cubic Foot
  27 Cubic Feet   1 Cubic Yard

N.B. This measure relates to length, breadth, and thickness, and remains unaltered.
 
CLOTH MEASURE.

N.B. The basis of this measure is the Imperial Standard Yard, established in 1760;—and remains unaltered.
2¼ Inches make   1 Nail
4 Nails, or 9 In.   1 Qr. of a Yd.
4 Quarters, or 16 Nails   1 Yard
5 Quarters   1 Ell English
3 Quarters   1 Ell Flemish
6 Quarters   1 Ell French
 
 
HAY AND STRAW.
36 lbs. of Straw, make   1 Truss
56 lbs. of Old Hay   1 Truss
60 lbs. of New Hay   1 Truss
36 Trusses   1 Load
 2 Trusses   1 Cwt.
20 Cwt.   1 Ton
 
 
WOOL WEIGHT.
 7 Pounds make   1 Clove
 2 Cloves (14 lbs.)   1 Stone
 2 Stones (28 lbs.)   1 Todd
 6½ Todds   1 Wey
 2 Weys   1 Sack
12 Sacks   1 Last
 
 
TIME.
60 Seconds make   1 Minute
60 Minutes   1 Hour
24 Hours   1 Day
 7 Days   1 Week
 4 Weeks or 28 Days   1 Month
13 Months, or 12 Calendar Months, or    
   365 Days and nearly 6 Hours   1 Year

N.B. Thirty days hath September,
April, June, and November;
February Twenty-eight alone,
And all the rest have Thirty-one.

⁂ In Leap Year, which happens every fourth Year, February hath 29 Days.

 
EQUAL PARTS OF A HUNDRED WEIGHT.
84 lbs.   3 Qrs. of a Cwt.
56 lbs.   2 Qrs. or half a Cwt.
28   1 Qr. or 1-4th of a Cwt.
16   1-7th of a Cwt.
14   1-8th of a Cwt.
 8   1-14th of a Cwt.
 7   1-16th of a Cwt.
 3½   1-32nd of a Cwt.
 
 
EQUAL PARTS OF A TON.
cwt. qrs.    
10   0   half a Ton
 5   0   1-4th of a Ton
 4   0   1-5th of a Ton
 2   2   1-8th of a Ton
 2   0   1-10th of a Ton
 1   1   1-16th of a Ton
 1   0   1-20th of a Ton
 
STAMP DUTIES FOR BILLS AND RECEIPTS.
 
RECEIPTS.
£      £    s.  d.
2  and under    5    0  2
5     10    0  3
10     20    0  6
20     50    1  0
50    100    1  6
100    200    2  6
200    300    4  0
300    500    5  0
500   1000    7  6
1000  and upwards 10  0
 Receipt in full 10  0
The Receiver to find the Stamp.
 
BILLS, &. At or under 2 months date or 60 days sight. Exceeding 2 months date or 60 days sight.
£ s.   £ s. s. d. s. d.
2 0 not ex. 5 5 1 0 1 6
5 5   20 0 1 6 2 0
20 0   30 0 2 0 2 6
30 0   50 0 2 6 3 6
50 0   100 0 3 6 4 6
100 0   200 0 4 6 5 0
200 0   300 0 5 0 6 0
300 0   500 0 6 0 8 6
500 0   1000 0 8 6 12 6
1000 0   2000 0 12 6 15 0
2000 0   3000 0 15 0 25 0
Exceeding 3000 0 25 0 30 0
 
⁂ For the Forms of a Receipt, Notes, &c. see page 42.
 
A TABLE
Showing the number of days from any day in one month to the same day in any other month, throughout the year.
To Jan. Feb. Mar. April May June July Aug. Sept. Oct. Nov. Dec.
From Jan. 365  31  59  90 120 151 181 212 243 273 304 334
  Feb. 334 365  28  59  89 120 150 181 212 242 273 303
  Mar. 306 337 365  31  61  92 122 153 184 214 245 273
  April 275 306 334 365  30  61  91 122 153 183 214 244
  May 245 276 304 335 365  31  61  92 123 153 184 214
  June 214 245 273 304 334 365  30  61  92 122 153 183
  July 184 215 243 273 304 335 365  31  62  92 123 153
  Aug. 153 184 212 243 273 304 334 365  31  61  92 122
  Sept. 122 153 181 212 242 273 303 334 365  30  61  91
  Oct.  92 123 151 182 212 243 273 304 335 365  31  61
  Nov.  61  92 120 151 181 212 242 273 304 334 365  30
  Dec.  31  62  90 121 151 182 212 243 274 304 335 365
In Leap Year, when February intervenes, add one day to the calculation.