COUNTING CHANGE—AND KEEPING ACCOUNTS—IN 1796

Here is an excerpt from Seth Pease's accounts, when he stopped in Philadelphia on his way to join the survey of the Western Reserve. Deciphering and arranging the expenditures is challenge number one. Totaling it all up is a good exercise in fractions and decimals. (Note that "do" means "ditto," not "dollar.") Finally, the mix of English pounds and new American dollars provides an exercise in currency conversion.


The following year, when Pease led the survey team back to New Connecticut, he recorded these expenses for April 18.

Given Pease's equation of £441 - 2 - 4 = $1102.79 students can add up his expenses for April 24th in pounds (or dollars).

Pease's accounts are from transcripts in "Journals of Seth Pease to and from New Connecticut 1796-98. Tract No. 94" Annual Reports of the Western Reserve Historical Society. Cleveland, OH, 1914.


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