Mr. James Smith will, I have no doubt, be the most uneclipsed circle-squarer of our day. He will not owe this distinction to his being an influential and respected member of the commercial world of Liverpool, even though the power of publishing which his means give him should induce him to issue a whole library upon one paradox. Neither will he owe it to the pains taken with him by a mathematician, who corresponded with him until the joint letters filled an octavo volume. Neither will he owe it to the notice taken of him by Sir William Hamilton, of Dublin, who refuted him in a manner intelligible to an ordinary student of Euclid, which refutation he calls a remarkable paradox easily explainable, but without explaining it. What he will owe it to I proceed to show.