Suppose we have the integer number 10a+b, where b is the digit of the units (this writing form is unique if we say that b is a digit).
The rule says to consider a+2b.
Suppose this is a multiple of 19, namely a+2b=19k, where k is some integer number.
Then a=19k−2b and hence
10a+b=10(19k−2b)+b=190k−19b=19(10k−1) is a multiple of 19.
The condition is necessary too. Suppose 10a+b=19n for some integer n. Then b=19n−10a and hence
a+2b=a+2(19n−10a)=38n−19a=19(2n−a) is a multiple of 19.
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