The idea of breaking up the counting to a selected number into smaller groups of cards to arrive at a predetermined card is usually credited to Fred G. Taylor. See his “Curious Count” from The Pallbearer's Review, Oct. 1968, Vol. 3 No. 12, p. 210. The underlying principle however can be found in Stanley Collins' effect “Sympathetic Coincidence” in A Conjuring Mélange, 1947, p. 53.