Should there not be enough cards left on hand to complete the six heaps, you can ask him how many cards he is short of, and this number, subtracted from 25, will give the total. It is better not to allow the person to choose six cards right off at the beginning, but for him to shuffle and cut the pack as he pleases, and to take the cards as they come. BOOK-KEEPING COMMANDMENTS. By _Ledger_ laws, what I receive Is _Debtor_ made to those who give. _Stock_ for my debts must Debtor be, and Creditor by Property. _Profit and Loss_ accounts are plain, I Debit loss and Credit gain. 57. How far does a man walk while planting a field of corn 285 feet square, the rows being 3 ft apart from the fence? A MATTER OF OPINION. A man walks round a pole on the top of which is a monkey. As the man moves, the monkey turns on the top of the pole, so as still to keep face to face with the man. Now, when the man has gone round the pole, has he or has he not gone round the monkey? [Illustration] TRY IT. Take the number 15, multiply it by itself, and you have 225; now multiply 225 by itself, then multiply that product by itself, and so on until 15 products have been multiplied by themselves in turn. The final product called for contains 38,539 figures (the first of which is 1412). Allowing three figures to an inch, the answer would be over 1070 feet long. To perform the operation would require about 50,000,000 figures. If they can be made at the rate of 100 a minute, a person working 10 hours a day for 300 days in each year would be 28 years on the job. PATHETIC ADVERTISING. “Died, on the 11th ultimo., at his shop in Fleet-street, Mr. Edward Jones much regretted by all who knew and dealt with him. As a man, he was amiable; as a hatter, upright and moderate. His virtues were beyond all price, and his beaver hats were only £1 4s each. He has left a widow to deplore his loss, and a large stock to be sold cheap for the benefit of his family. He was snatched to the other world in the prime of life, and just as he had concluded an extensive purchase of felt, which he got so cheap that the widow can supply hats at a more moderate charge than any house in London. His disconsolate family will carry on his business with punctuality.” 58. In one corner of a hexagonal grass paddock each of the sides of which is 40 yards long, a horse is tethered with a rope 50 yards long. How many square yards can he graze over? 59. A and B start together from the same point on a circular path, and walk till they both arrive together at the starting point. If A performs the circuit in 224 seconds and B in 364 seconds, how many times do they each walk round? “IF.” If you could sell the sea at 1d. per 10,000 gallons, it would bring in 155 billion pounds. If you were to try and pump it dry, at the rate of 1,000 gallons per second, it would take 12,000 million years. There is always an “if” in these things!