This puzzle was published by the prolific Henry Dudeney in the July 1924 issue of Strand magazine. The object is to find a single digit for each letter in the puzzle to make the sum correct. Each letter must stand for a different digit and the same digit must be used for a given letter throughout the puzzle. The leading digits cannot be zero.
S E N D + M O R E ----------- M O N E Y
Source: Henry Dudeney, Strand Magazine, July, 1924