"Do you know anything about his circumstances at that time? Was he in need of money?"

"No, indeed; he had a large balance to his credit. Why, surely, you do not see any reason to suspect Mr. Flanders?" said Mr. McGregor.

"I don't say that I suspect anybody," I replied, "but I wish to gather all the information possible. Now, please tell me how large a balance Mr. Flanders had on deposit."

Mr. McGregor immediately examined the ledger for the previous year, and reported that the balance due Mr. Flanders at the time of the murder, was over twelve thousand dollars.

"You see, Mr. Pinkerton," he went on to say, "we balanced our books up to that date, and thus we know just how each person's account stood that day."

"Well, did you find that any of those gentlemen, who were in the habit of entering the bank after business hours, were in debt to the bank, or that they were cramped for money at that time?" I asked, carelessly.

"None of them were in debt to the bank, I know," replied Mr. McGregor; "whether there were any of them in need of money particularly, I cannot say."

"Had any of them tried to borrow from the bank recently?"

"No; in fact, none of them had drawn out the balances due them."