276. A brass memorial tablet in honour of the late Sir Charles Lilley has been fixed in the centre of the eastern wall of the Brisbane Grammar School Hall. The enthusiasm displayed by Sir Charles in the cause of education generally, and his work on behalf of the Grammar School, make this commemoration particularly appropriate. The following is the inscription, to translate which should prove a capital exercise to all Latin scholars. The tablet measures 50 inches by 30 inches. [Illustration: MEMORIAL TABLET TO THE LATE SIR CHARLES LILLEY] It may be added that the lettering of the plate was designed by Mr. R. S. Dods, architect, and the engraving was done in Brisbane by Messrs. Randle Bros., the well-known engravers, of Elizabeth Street. A Puzzle in Book-keeping. 277. A firm appointed an agent to do business on their account, and gave him £32 17s. in cash for expenses, &c., and also supplied him with a stock of goods, the value wholesale being £57 14s.; while in a distant town he bought a job lot of goods for £59 19s., which he paid cash for out of what he had realised on his first stock. He still continued to sell, but very soon after the firm called him in, and desired him to close his account and hand in a full statement. His total retail sales amounted to £102 17s., and he returned goods to the value of £31 17s., his expenses had been £25. Question--What does the firm owe the agent, or the agent owe the firm? THE AGENT’S STATEMENT BEING-- Cash £32 17 Goods 57 14 Paid for Goods 59 19 Cash Sales 102 17 Goods Returned 31 17 Expenses 25 0 This puzzle first appeared in “HOW TO BECOME QUICK AT FIGURES,” the answer being withheld. It is a record of transactions that actually occurred in America, which were the subject of litigation. Although we received thousands of replies, not more than 5 per cent. were correct. It is a question that individuals not conversant with book-keeping would be as likely to solve correctly as the expert. For the convenience of those who are unacquainted with American money we have been obliged to substitute £ s. d., and would advise our readers to attempt a solution before referring to the answer. CONCLUSION. In bringing “THE PUZZLE KING” to a conclusion, the author can only express the hope that he has been successful in his endeavour to make it not only an amusing work but also a _useful_ one. The impossibility of making a book of this nature perfect is fully recognised, and corrections or contributions will be cordially received, and the contributor liberally remunerated. All communications must be sent to 44 Pitt Street, Sydney, addressed to the author, who tenders to all readers of “THE PUZZLE KING”--