Joseph Ray's <i>Ray's New Practical Arithmetic</i> is a textbook intended for use by teachers instructing mathematics. The book guides the reader through the most important principals of arithmetic while presenting questions and solutions. The text opens with several brief chapters on notation, outlining both the Arabic and the Roman methods. From there, Ray proceeds to tackle a host of arithmetical subjects, including addition, subtraction, multiplication, division, factoring, fractions, percentages, calculating interest, taxes, ratios, and more. Each section consists of a core lesson accompanied by a series of study questions that can be posed to students.<br><br><i>Ray's New Practical Arithmetic</i> accomplishes its goal of plainly and concisely presenting its subject matter. As an instructor's guide, the book is a success, and one that could still be used as effectively more than one hundred years after its initial publication as in it's original time. The text covers all of the material one would expect, and does so in a fashion that makes the life of a teacher easier.<br><br>Readers seeking a guidebook for teaching arithmetic should consider <i>Ray's New Practical Arithmetic</i>. The book can be used by either the independent learner or the classroom instructor, and the fundamental math skills covered remain essential to this day.