This is quite a challenge and it is really a magic square in
disguise! Here is one solution and another similar puzzle for you
to try. You may like to study the articles Magic Squares and Magic Squares II.

#### Patent Solution solution

#### Another Patent Puzzle - again the magic total is 132

The following puzzle comes from The Ultimate Book of Number
Puzzles by Kenneth Kelsey published by The Cresset Press 1992,
ISBN: 0 09 177204 4.