At what precise age a child should begin to go to school, or commence the different studies, it is not our province to decide. Whatever may be the diversity of opinion on this point, all practical teachers seem to agree, that Mental Arithmetic is among the first exercises which should be presented to the youthful mind. The correctness of this sentiment is corroborated by the ease with which children understand simple combinations of numbers, their fondness for these exercises, and the obvious advantages which may be derived from them. But in order to become interesting or profitable, it is manifest, this branch, as well as others, must be taught in such a manner that the pupil shall understand it. The examples, therefore, must, at first, be simple, containing small numbers, and have reference to sensible objects with which the learner is acquainted ; the transition from easy to more difficult questions must be gradual; for the reason for every step in the solution distinctly seen. Typeset in elegant Garamond! NOT a blurry copy!