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The _subtrahend_ is placed _under_ the minuend to be _drawn_ from it.— Orthography As Outlined in the State Course of Study for Illinois
It may seem a matter of trivial importance whether the pupil increases the subtrahend number or decreases the minuend number when he subtracts digits that involve taking or borrowing; and yet investigation proves that to increase the subtrahend number is by far the simpler process, and eliminates both a source of waste and a source of error, which, in the aggregate, may assume a significance to mental economy that is well worth considering.— Craftsmanship in Teaching

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