A new method for valuing of annuities upon lives. Shewing at sight as follows: I. How many years, months, &c. purchase an annuity upon life for any age, from 30 to 73 years, is worth, when money yields 4, 5, 6, 7, or 8 per cent. interest. II. How much a year 100 l. is worth upon life for any of the abovesaid ages, &c. III. How many years an annuitant must live to receive the value of the money sunk. IV. The value of the buyers and sellers chances. V. The present value of any annuity upon life, from 1000 l. a year, to one pound a year for any age from 30 to 73 years, when money is worth 4, 5, 6, 7, or 8 per cent. VI. How many years, months, &c. purchase, leaseholds are worth for any certain number of years under 100, at 3, 4, 5, 6, 7, 8, 9, and 10 per cent. per annum. VII. The annuity that 100 l. is worth, if laid out upon leaseholds; very useful for valuing of buildings and fines. VIII. The increase of 100 l. at 3, 4, 5, 6, 7, 8, 10, 11, 12 per cent. per ann. IX. The decrease of 100 l. at 4, 5, 6 and 7 per cent. per annum; very useful for valuing of fines, payable at certain terms of years in lease. X. The amount of 100 l. a year, if the payment is forborn for any number of years, under 31, at 5 and 6 per cent. Very useful in settling of accounts between executors and orphans. Together with many useful examples and instructions for valuing of single lives, two or more lives; lives taken in with other lives; reversion of lives; annuities in expectation; an instance in the Mercers Company; estates for any certain term of years, as freeholds, leaseholds and reversions, without any decimals, &c. The whole being made easy to a common capacity. By Richard Hayes, teacher of merchants accounts, in that part of Cannon-Street, called Eastcheap. He also teaches such persons as are of a proper age and capacity to be made fit for business, writing and arithmetick.