Counting room. A merchant's business office. Couplet. Both terms of a ratio considered together. Coupon. A small interest note attached to the mar

gin of a bond.

Coupon bond. One payable to bearer, and so transferable without indorsement.

Creditor. One to whom money is due.

Cube. (a) A solid whose edges are equal and whose six faces are equal squares. (b) The third power of a number. (c) To raise to the third power. Cube root. One of the three equal factors of a

number.

Cubic measure. That used in measuring solids as to their contents.

Currency. The paper money and coin used as the circulating medium of a country.

Customer. A regular buyer of goods at a place. Custom house. A government office for the collec

tion of duties, and for entering and clearing ships. Customs. Taxes on goods imported or exported. Cylinder. A solid generated by rotating a parallelogram on one of its sides for an axis.

Days of grace. An allowance of three days after a note becomes due in which to pay it.

Debt. That which is owed to another.

Debtor. The person who owes money to another. Decagon. A figure having ten equal sides. Decimal. Pertaining to ten.

Decimal fraction. One whose denominator is ten or some power of ten. Usually fractions written with the decimal point.

Decimal point. A period placed after the units' figure to mark its place.

Decimal system. Any system of writing numbers in which the scale is ten. That is, where ten units of one order make one of the next order.

Denominate number. One whose unit is named, as, 4 hours, 34%.

Denominator. The namer. Usually the number of a fraction which shows the number of parts into which the unit is divided.

Diameter. (a) The shortest distance through the center of a body. (b) A line through the center of a circle terminating in the circumference. Difference. The number which added to the smaller produces the greater.

Digit. One of the symbols, 1, 2, 3, 0, 9, etc.

Direct tax. One levied directly on persons or prop

erty. Discount.

A reduction from the usual or normal rate or price.

Dividend. (a) The number to be divided. (b) A profit to be distributed among stockholders. Division. The process of finding how many times one number contains another of the same kind. Divisor. The number that shows into how many parts the dividend is to be divided, or one of the parts.

Domestic exchange. Exchange between different sections of the same state or country.

Dower.

The widow's life estate in her husband's real property.

Draft. A written order of one person or firm to an other to pay the sum specified therein to the party named therein; a bill of exchange.

Drawer. See MAKER.

Dry measure. That sometimes used in measuring grain, fruit, vegetables, etc.

Due bill. A written acknowledgment of debt. Duties. Indirect taxes levied by the government on imported goods.

Dyne. The force required to add one centimeter in one second to the velocity of one gram of matter.

East longitude. Longitude east of the prime merid-
ian, or, from 0° east to 180°.
Endorsement. See INDORSEMENT.
Endorser. See INDORSER.

Equal. Having the same value.

Equation. The statement of equality between two ratios.

Equation of payments. The way of finding the date

on which two or more debts, due at different times, may be paid without loss to debtor or creditor. Average of payments.

Equilateral. Having all sides equal.

Equilateral triangle. One whose sides are equal. Erg. The work done in overcoming a dyne of force in a distance of one centimeter.

Even numbers. Those exactly divisible by 2. Evolution. The process of finding one of the equal factors of a number.

Exchange. The system of paying money in distant places without transmitting the actual money. Exchange broker. One engaged in negotiating foreign and domestic exchange.

Excise. A tax on articles produced at home.

Exponent. A small figure to the right and above a number, to show how many times it is to be used as a factor.

Extremes. The first and last terms of a proportion, or series.

Face. The sum named in the paper or note; face value.

Face value. Par value. Value named in the paper. Factor. (a) An agent who buys and sells in his own name. (b) An exact divisor of a number. Factoring. Resolving composite numbers into their factors.

Fahrenheit. The name of a thermometer whose boiling point is 212° and freezing point 32°. The space between is divided into 180 equal parts called degrees.

Federal currency. The current coins of the U. S.
Figures. (a) Symbols used to represent numbers. (b)
Diagrams to represent geometrical forms.

Fire insurance. Insurance against loss by fire.
Fiscal. Pertaining to money.

F. o. b. Free on board.

Foot pound. The work done in overcoming a pound of force in a distance of one foot.

Foreign exchange. Exchange dealing with drafts or bills of exchange drawn in one country and payable in another.

Fraction. Means broken, and is a part of a unit or number of parts of a unit.

Fractional number. A collection of fractional units, as, t, 2, 1.

Fractional unit. One of the equal parts into which a number is divided, as, 1, 1, 26.

Freight. (a) Goods being moved from one place to

another. (b) Charge for moving or carrying goods. Frustum of a cone. The part of a cone remaining

when the top has been removed by cutting across the cone parallel to the base.

Funded. Turned into a permanent interest bearing loan.

Funds. The supply of money or capital.

Gain. The selling price minus the cost. See PROFIT. Gauging. Measuring the capacity of casks, etc. Government bonds. Bonds issued by the U. S. government.

Gram. (a) A measure of weight. (b) In mechanics

it is the force needed to add 980 centimeters to the velocity of one gram of matter in one second.

Gram centimeter. The work done in overcoming a gram of force in a distance of one centimeter. Greatest common divisor of two or more numbers. The greatest number that will exactly divide each of them.

Greatest common measure of two or more numbers. The greatest number that will exactly divide each of them.

Gross weight. Weight before any deductions are made.

Hexagon. A plane figure having six equal sides. Honor. To accept and pay when due.

Horse power. The power which will do 550 foot pounds of work in a second.

Hypotenuse. The longest side of a right triangle.

Import. To bring in from other countries. Importer. One who buys goods from abroad. Improper fraction. One whose numerator is not less than the denominator.

Indemnify. To reimburse; to pay in case of loss. Index. A small figure written above and to the left of the radical sign showing the root to be found. Indirect tax. One levied on merchandise before it reaches the consumer, as licenses, duties, etc. Indorsement. (a) The signature; (b) the partial payment written on the back of commercial paper.

Indorser. (a) One who guarantees payment. (b) The one who signs on the back of a paper, thereby guaranteeing its payment.

Insolvency. Inability to pay debts when due.
Instalment. A part payment.

Insurance. A written guarantee of indemnity in case of loss or damage.