Referee's report by Edwin Bailey Elliott, on a paper 'Memoir on the theory of the partitions of numbers. Part III' by Percy Alexander MacMahon Sectional Committee: Mathematics Recommended for publication in Philosophical Transactions. He does not mention modification or illustrations. Elliott describes the three main parts of the paper briefly. Queries if a principle discussed in the paper is properly referred to as Hilbert's theorem on page one. [Published in Philosophical Transactions A, 1906]. Endorsed on verso as received 5 December 1904. December 1904