On this day …….. 31st of December 1923
If a steamer sailing from America to Australia reaches the date line at midnight on December 31st, the captain puts his clocks forward twenty-four hours and makes the date next moment January 2nd. His ship fees no New Year’s Day at all. But if he were sailing in the opposite direction he would have two New Year’s Days. Supposing he readied the date line one minute before midnight on January 1st, his clocks would be put back twenty-four hours, and the next day would also be January 1st.