EXAMPLES. 1. How many marks must be received at Hamburg for 300 l. Sterling, exchange at 35s. 3d. Flemish per l. Sterling.

L. s. d. L.
If 1 : 35 3 :: 300
12
423
300
M. sch.
32) 126900 (3965 10
96 ...
309
288
210
192
180
160
(20)
16
320
32
(0)

2. How much Sterling money will a bill of 3965 mark 10 schilling-lubs amount to, exchange at 35s. 3d. Flemish per l. Sterling?

423)126900(300 l. ster.
1269

4)52.875(13.21875
13.21875)3965.62500(300 l. ster.
3965625

Par in Ster. s. d.
12 deniers } make 1 fol = 0 0 ¼
20 fols 1 livre = 0 9 ¼
3 livres 1 crown = 2 5 ¼

At Paris, Rouen, Lyons, &c. books and accounts are kept in livres, fols, and deniers; and the exchange with Britain is on the crown, or ecu, of 3 livres, or 60 fols Tournois. Britain gives for the crown an uncertain number of pence, commonly between 30 and 34, the par, as mentioned above, being 29½d.