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— A THIEF SOMEWHERE

Two days after the conclusion of the stock-taking, Cyril said, after breakfast was over,—

"Would it trouble you, Captain Dave, to give me an hour up here before you go downstairs to the counting-house. I am free for two hours now, and there is a matter upon which I should like to speak to you privately."

"Certainly, lad," the old sailor said, somewhat surprised. "We shall be quiet enough here, as soon as the table is cleared. My dame and Nellie will be helping the maid do up the cabins, and will then be sallying out marketing."

When the maid had cleared the table, Cyril went up to his room and returned with a large ledger and several smaller books.

"I have, for the last month, Captain Dave, been making up this stock-book for my own satisfaction."

"Bless me, lad, why have you taken all that trouble? This accounts, then, for your writing so long at night, for which my dame has been quarrelling with you!"

"It was interesting work," Cyril said quietly. "Now, you see, sir," he went on, opening the big ledger, "here are the separate accounts under each head. These pages, you see, are for heavy cables for hawsers; of these, at the date of the last stock-taking, there were, according to the book you handed to me, five hundred fathoms in stock. These are the amounts you have purchased since. Now, upon the other side are all the sales of this cable entered in the sales-book. Adding them together, and deducting them from the other side, you will see there should remain in stock four hundred and fifty fathoms. According to the new stock-taking there are four hundred and thirty-eight. That is, I take it, as near as you could expect to get, for, in the measuring out of so many thousand fathoms of cable during the fifteen months between the two stock-takings, there may well have been a loss of the twelve fathoms in giving good measurement."

"That is so," Captain Dave said. "I always say to John Wilkes, 'Give good measurement, John—better a little over than a little under.' Nothing can be clearer or more satisfactory."

Cyril closed the book.

"I am sorry to say, Captain Dave, all the items are not so satisfactory, and that I greatly fear that you have been robbed to a considerable amount."

"Robbed, lad!" the Captain said, starting up from his chair. "Who should rob me? Not John Wilkes, I can be sworn! Not the two apprentices for a surety, for they never go out during the day, and John keeps a sharp look-out upon them, and the entrance to the shop is always locked and barred after work is over, so that none can enter without getting the key, which, as you know, John always brings up and hands to me as soon as he has fastened the door! You are mistaken, lad, and although I know that your intentions are good, you should be careful how you make a charge that might bring ruin to innocent men. Carelessness there may be; but robbery! No; assuredly not."

"I have not brought the charge without warrant, Captain Dave," Cyril said gravely, "and if you will bear with me for a few minutes, I think you will see that there is at least something that wants looking into."

"Well, it is only fair after the trouble you have taken, lad, that I should hear what you have to say; but it will need strong evidence indeed to make me believe that there has been foul play."

"Well, sir," Cyril said, opening the ledger again, "in the first place, I would point out that in all the heavy articles, such as could not conveniently be carried away, the tally of the stock-takers corresponds closely with the figures in this book. In best bower anchors the figures are absolutely the same and, as you have seen, in heavy cables they closely correspond. In the large ship's compasses, the ship's boilers, and ship's galleys, the numbers tally exactly. So it is with all the heavy articles; the main blocks are correct, and all other heavy gear. This shows that John Wilkes's book is carefully kept, and it would be strange indeed if heavy goods had all been properly entered, and light ones omitted; but yet when we turn to small articles, we find that there is a great discrepancy between the figures. Here is the account, for instance, of the half-inch rope. According to my ledger, there should be eighteen hundred fathoms in stock, whereas the stock-takers found but three hundred and eighty. In two-inch rope there is a deficiency of two hundred and thirty fathoms, in one-inch rope of six hundred and twenty. These sizes, as you know, are always in requisition, and a thief would find ready purchasers for a coil of any of them. But, as might be expected, it is in copper that the deficiency is most serious. Of fourteen-inch bolts, eighty-two are short, of twelve-inch bolts a hundred and thirty, of eight-inch three hundred and nine; and so on throughout almost all the copper stores. According to your expenditure and receipt-book, Captain Dave, you have made, in the last fifteen months, twelve hundred and thirty pounds; but according to this book your stock is less in value, by two thousand and thirty-four pounds, than it should have been. You are, therefore, a poorer man than you were at the beginning of this fifteen months' trading, by eight hundred and four pounds."

Captain Dave sat down in his chair, breathing hard. He took out his handkerchief and wiped the drops of perspiration from his forehead.

"Are you sure of this, boy?" he said hoarsely. "Are you sure that you have made no mistake in your figures?"

"Quite sure," Cyril said firmly. "In all cases in which I have found deficiencies I have gone through the books three times and compared the figures, and I am sure that if you put the books into the hands of any city accountant, he will bear out my figures."

For a time Captain Dave sat silent.

"Hast any idea," he said at last, "how this has come about?"

"I have none," Cyril replied. "That John Wilkes is not concerned in it I am as sure as you are; and, thinking the matter over, I see not how the apprentices could have carried off so many articles, some heavy and some bulky, when they left the shop in the evening, without John Wilkes noticing them. So sure am I, that my advice would be that you should take John Wilkes into your confidence, and tell him how matters stand. My only objection to that is that he is a hasty man, and that I fear he would not be able to keep his countenance, so that the apprentices would remark that something was wrong. I am far from saying that they have any hand in it; it would be a grievous wrong to them to have suspicions when there is no shadow of evidence against them; but at any rate, if this matter is to be stopped and the thieves detected, it is most important that they should have, if they are guilty, no suspicion that they are in any way being watched, or that these deficiencies have been discovered. If they have had a hand in the matter they most assuredly had accomplices, for such goods could not be disposed of by an apprentice to any dealer without his being sure that they must have been stolen."

"You are right there, lad—quite right. Did John Wilkes know that I had been robbed in this way

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