"Now, another thing," continued Sturgis. "I notice in the bookkeepers' department an announcement to the effect that on January second,—that is to say, to-morrow,—a new system of bookkeeping will be adopted. Would this be such as to bring to light any irregularities that might exist in the books?"
"Yes; it involves the transfer of each bookkeeper every month to a different set of books. But I fail to see the drift of your questions."
"You will see it presently. Have you examined the safes this morning?"
"Yes; one of the first things I did, after you allowed me to move at all, was to examine the cash safe."
"Ah, yes; the cash safe. And you found its contents intact?"
"Perfectly," said the banker triumphantly.
"But there is also a safe in the bookkeepers' department."
"It contains nothing but the books, which of course would have no value to any one but ourselves."
"You have not examined this safe?"
"Why, no; I——"