Ask a person if Christmas Day and New Year’s Day come in the same
year. The answer generally given is “Of course not, Christmas comes
in this year, and New Year’s Day in the next.”
Another question that often puzzles many. Have we had more Christmas
days than Good Fridays? The usual answer is “No, both the same.”
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?