Consider the system Vn of
n × n, lower triangular matrices over the real numbers with the usual operations of
addition, multiplication and scalar multiplication and with the additional property
that ai+1,j+1= ai,j (isoclinal). It is shown that Vn is a commutative vector
algebra. The principal theorem (§3) establishes the existence of an algebraic
mapping of Vn into a ring of rational functions. This mapping associates
a special set of basis elements in Vn with the classically known Eulerian
Polynomials.