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The total votes cast for each party in the electoral district is divided, first by 1, then by 2, then 3, up to the total number of seats to be allocated for the district/constituency. Say there are {{mvar|p}} parties and {{mvar|s}} seats. Then a grid of numbers can be created, with {{mvar|p}} rows and {{mvar|s}} columns, where the entry in the {{mvar|i}}th row and {{mvar|j}}th column is the number of votes won by the {{mvar|i}}th party, divided by {{mvar|j}}. The {{mvar|s}} winning entries are the {{mvar|s}} highest numbers in the whole grid; each party is given as many seats as there are winning entries in its row.
Alternatively, the procedure can be reversed by starting with a house apportionment that assigns "too many seats" to every party, then removing legislators one at a time from the most-overrepresented party.
==Example==
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The Jefferson and the D'Hondt methods are equivalent. They always give the same results, but the methods of presenting the calculation are different. [[George Washington]] exercised his first veto power on a bill that introduced a new plan for dividing seats in the House of Representatives that would have increased the number of seats for northern states.<ref>{{cite web | url=https://founders.archives.gov/documents/Madison/01-14-02-0233 | title=Founders Online: Proportional Representation, [22 March] 1792 }}</ref> Ten days after the veto, Congress passed a new method of apportionment, now known as Jefferson's Method. Statesman and future US President [[Thomas Jefferson]] devised the method in 1792 for the [[United States congressional apportionment|U.S. congressional apportionment]] pursuant to the [[1790 United States Census|First United States Census]]. It was used to achieve the proportional distribution of seats in the [[United States House of Representatives|House of Representatives]] among the states until 1842.<ref>{{cite web |url=http://www.maa.org/press/periodicals/convergence/apportioning-representatives-in-the-united-states-congress-jeffersons-method-of-apportionment |title=Apportioning Representatives in the United States Congress – Jefferson's Method of Apportionment |first=Michael |last=Caulfield |work=Mathematical Association of America |access-date=25 June 2017}}</ref>
[[Victor D'Hondt]] presented his method in his publication {{lang|fr|Système pratique et raisonné de représentation proportionnelle}}, published in Brussels in 1882{{Citation needed|date=January 2024}}.
The system can be used both for distributing seats in a legislature among states pursuant to populations or among parties pursuant to an election result. The tasks are mathematically equivalent, putting states in the place of parties and population in place of votes. In some countries, the Jefferson system is known by the names of local politicians or experts who introduced them locally. For example, it is known in [[Israel]] as the '''Bader–Ofer system'''.
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