all."

"You vos sure dot you ain't right, Nicholas, eh?"

"I have proved every one of them. Oh, you asked me to read the last one!
When Mr. Layton read that we all laughed because it was so simple, but
when you come to study it it isn't so simple as you would think. It is
this: If New York has fifty per cent. more population than Philadelphia,
what per cent. has Philadelphia less than New York?"

Mr. Ribsam's shoulders went up and down, and he shook like a bowl of
jelly. He seemed to be overcome by the simplicity of the problem over
which his son had been racking his brains.

"Dot makes me laughs. Yaw, yaw, yaw!"

"If you will sit down and figure on it you won't laugh quite so hard,"
said Nick, amused by the jollity of his father, which brought a smile to
his mother; "what is your answer?"

"If I hafs feefty tollar more don you hafs, how mooch less tollar don't
you hafs don I hafs? Yaw, yaw, yaw!"

"_That_ is plain enough," said Nick sturdily "but if you mean to say
that the answer to the problem I gave you is fifty per cent., you are
wrong."

"Oxplains how dot ain't," said Mr. Ribsam, suddenly becoming serious.

The mother was also interested, and looked smilingly toward her bright