| Betty Phips for a paire of Briches and Stockins | £1 | 10s | 0d |
| do for altering seaverall things | £0 | 12s | 0d |
| Mrs. Austin for altering a Gound for Abiagail | £0 | 5s | 0d |
| Doct. Greaves when Sollomon Phils Was Sick | £1 | 16s | 0d |
| Esqr Danford when took Gardenship | 15s |
The judge divides the residue, reduced to pence, into six parts, thus: crossing each digit in the dividend as he divides, which mark we omit:—
| 2541（2 | 924 | （6 | 82 | （3 |
| 203294 | （33882 | （2823 | （141 | |
| 66666 | （1222 | （2000 | ||
| （111 | ( 22 |
This is readily explainable, though it has an intricate appearance. We leave it for the solution of the reader, as the exercise will contribute to his enjoyment. Such system of ciphering has long since passed out of use and into oblivion.
The guardian's account reads:—
The Acct of What I have paid for the Childeren of Samll Phipps Lait of Charlestown Desead
To paid to
| Mr Storer of Boston for Cloathing | £3 | 18s | 2d |
| Capt Johnson for triming, part for Joseph, part for Samll | £1 | 5s | 9d |
| Mr Josepg Sweatsur for maiking cloaths and finding | £2 | 4s | 4d |
| Mr Rand for three hats and deying Stockings 7-6 and pr Gloves 2 | £0 | 17s | 6d |
| Mr. Skotto for maiking cloaths and finding | £5 | 12s | 9 |
Of Samuel Phipps' children, Joseph became a baker, married Elizabeth Webb, dwelt in Charlestown, and died there in 1795. He was a surety on his mother's bond as administratrix.
Elijah married in 1750, and died in 1752 of smallpox. By
