Excerpt from Practical Book-Keeping and Arithmetic

While in your calculator, learn to write also; it is the proper and most suitable time of all your studies. The learner in arithmetic, in executing or solving a question, necessarily has to use certain marks in the progress of the question, and now, allow us to inform you that those arithmetical marks are the very best base for penmanship. Your divisor mark is just the best base known or presented for cut ting the capital letters; and so soon as you cut a good divisor mark.

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