31. Recalculate the apportionment of the coins in Exercise 13 (on page 614) by the Webster method. Again, after the excise tax is paid, a coin changes hands. Who gives it to whom?
31.
| Before Tax | After Tax | |
| Abe | 36 | 36 |
| Beth | 19 | 19 |
| Charles | 22 | 23 |
| David | 20 | 20 |
| Esther | 3 | 2 |
| Total | 100 | 100 |
Now it is Esther who must give a coin to Charles!