John Walker 
Philosophy of Arithmetic (Considered as a Branch of Mathematical Science) And the Elements of Algebra [PDF ebook] 
Designed for the Use of Schools, and in Aid of Private Instruction

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. But as generally taught, arithmetic has been degraded from the rank of science, and converted into an art almost mechanical; useful indeed in the compting-house, but affording more efiercise to the fingersthan to the understanding. It IS commonly taught by persons, who are rather expert Clerks than men of Science, and are themselves strangers to the rational principles of the most common operations which they perform. The absurd questions current among them about the product ofnzoney multiplied by money, 85c. Afford a sufficient exemplification of this remark. Thus, while there are few things which chil dren’ are more generally taught, than the technical art of calculation, perhaps there are few things of which men are more generally ignorant, than the Science of ‘arithmetic and this ignorance indeed is betrayed by their contempt of it, as a branch of study beneath a scholar.