The story first appeared in the New York Saturday Post on November 11, 1865.
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Every year First Wednesday in the month of march is celebrated as World Math day
Given that this year is 2010, assuming you had already celebrated your birthday, you would be born in 1982. If you had not yet celebrated your birthday, you could have been born in 1981.
Given the current year of 2010, if you have already celebrated your birthday this year, you would have been born in 2010 - 31 = 1979. If you had not yet celebrated your birthday you would have been born in 1978.
If the 99-year-old hasn't yet celebrated a birthday in 2010, he/she was born in 1910. If the 99-year-old has already celebrated a birthday in 2010, he/she was born in 1911.