“Ah! Perkins’s, is it! Well, give us another glass.” It was done; and holding it up to the light and looking through it, the connoisseur said:-- “’Pon my word, it is grand beer--clear as Madeira! What a fine color! I must have some more of that; give me another glass.” The glass was filled again, but before putting it to his lips the imbiber said:-- “_Whose_ beer did you say this was?” “Perkins’s,” emphatically replied the barmaid. The contents of the glass was exhausted, as also the vocabulary of praise, and it only remained for the appreciative gentleman to say, as he wiped his mouth and went towards the door:-- “Perkins’s beer, is it! I know Perkins very well; I shall see him soon, and will settle with him for three long glasses of his incomparable brew. Good morning.” A Conspiracy. 188. Three gentlemen are going over a ferry with their three servants, who conspire to rob them if they can get one gentleman to two of them, or two to three, on either side of the ferry. They have a boat that will only carry two at once, and either a gentleman or a servant must bring back the boat each time a cargo of them goes over. How can the gentlemen get over with all their servants so as to avoid an attack? 189. Find two numbers whose product is equal to the difference of their squares, and the sum of their squares equal to the difference of their cubes? 190. Divide 1400 into such parts as shall have the same ratio as the cubes of the first four natural numbers. This was the tempting notice lately exhibited in the window of a dealer in cheap shirts: “They won’t last long at this price!” POSTING THE LEDGER. The well known author of several works on account-keeping, Mr. Yaldwyn, tells a rather good thing which actually occurred in New Zealand some time back. Mr. Yaldwyn was at the time engaged examining the books in one of the offices in a country town, and enquired from one of the clerks standing near if the ledger were posted. The person appealed to answered that “he didn’t know,” whereupon Mr. Y. said that he required it done, and with as little delay as possible. A few minutes later the same individual came rushing in and informed him that the ledger was “posted.” Such a piece of “lightning book-keeping” so surprised Mr. Y. that he further questioned the man, who replied “You said you wanted the ledger posted, and, begorra, I posted it.” It then dawned upon Mr. Yaldwyn that the clerk, who was an Irishman, had actually _posted_ the book in the post office! THEY MANAGED IT. [Illustration]