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6. Frushi Hboraro duther of the Anglo-American

dit of Kapid Reeckoning.

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Entered according to Act of Congress, in the year of our Lord 1882, by C. Frusher Howard, in the office of the Librarian of Congress, Washington, D. C.

Entered at Stationers' Hall, London.

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The Author specially cautions all Book Pirates that his sole rights and title to the following original Rules and Tables are legally secured, and will be maintained against all infringements. HOWARD's Golden Rule for Equation of Payments.

Averaging. Accounts.

Partial Payments.
Reckoning Interest on a Basis of one per cent.

on a Basis of five per cent.
on a Basis of six per cent.

Howard's Lightning Rule.
Reckoning Annuities.
Squaring numbers by their base and difference.
California Calendar for thirty centuries.
The original Tables and their arrangement.
Square and Cube Root, finding and proving.
Howard's Copyright Perpetual Calendar.
This Book will be sent, post free, to any address, by

any respectable Bookseller, or by the Author. C. FRUSHER HOWARD, San Francisco, California, and

61 Washington Street, Chicago, Ill., and American Exchange, 449 Strand, London, England. Cloth Boards, Two Shillings ; Paper Covers, One Shilling. Cloth Boards, One Dollar ; Paper Covers, Fifty Cents.

A very Liberal Discount to
Schools, Business Colleges and Booksellers.


HE perfection of Art will be the most apt and

efficient system of Rules." --Karslake.

Every Science is evolved out of its corresponding Art."

“There must be practice and an accruing experience, with its empirical generalisations before there can be Science." " Progress from the simple to the complex, from the concrete to the abstract, from the empirical to the rational.Herbert Spencer.

The ability to make business calculations with ease, accuracy, and speed, is an invaluable acquisition. The methods of Arithmetic used in schools are too tedious and complex for practical uses, they are weighted with superfluous elements that needlessly encumber the operations and distract and confuse the learner: the Rules in this New Art of Reckoning omit the needless work, and by an easily-learned, simple, and natural arrangement, lead directly to the required answer.

They are especially adapted to that large class of persons who find it difficult, or impossible, mentally to grasp, and retain complex numbers; such persons will find in this book

“ A Complete Teacher of Business Arithmetic,” all the examples being worked out, and explained so as to be readily understood, transforming the drudgery of calculation into a pleasing pastime, and qualifying persons of ordinary intellect to surpass the performances of the 66

Lightning Calculators” who have astonished mankind.


O Accountants, Brokers, Farmers, Tradesmen and

persons engaged in the ruder mechanical pr

suits, a knowledge of the SCIENCE OF NUMBERS is of minor importance; SKILL in the ART OF RECKONING is absolutely indispensable; the business of this book is by new, original, and easily-acquired methods, to teach that Art in accord with, yet distinct from, the SCIENCE ; its province is to qualify the learner either for practical Business pursuits, or to study the science; he will master the higher Arithmetic with greater facility if he is first an exact and Rapid Reckoner.

The phenomenal success achieved by the Author's former works—two hundred and fifty thousand copies have been sold-encourages the hope that this new Art of Reckoning will soon be in every School, making ALL the boys “Quick at Figures.

As a School Book, its aim is to make the learner a GOOD CALCULATOR, with the greatest possible economy of time and study.

As a Manual for Business Men, Bookkeepers, Teachers, etc., to give the maximum of useful information in the briefest form consistent with clearness and completeness.

The REFERENCE TABLES are very comprehensive, and their arrangement simple and original.

The miscellaneous section is unique ; it embraces almost every variety of BUSINESS CALCULATION, the work of finding the answer to each question is so expressed that it constitutes a formula for all similar examples. One Reviewer of these Rules and Tables says :

Students, Teachers, and Business Men can no more afford to be without them than they can afford to travel by OX-TEAMS, now the RAILWAY spans the Continent.”

6. Exact! Clear! Brief! Brilliant!"

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