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No two percentages are the same but two fractions can be.
The point is that people were saying "the import duty is four per hundred" even when they knew that was the same as "one per twenty five", as a way of making comparison and calculation simpler. It doesn't matter whether the units are metric, or even decimal.
gbj_tester
@moocher
Fractions aren't quite the same as percentages though. No two percentages are the same but two fractions can be.