"Scotland Yard, eh?" he said, glancing at Tarling's card. "Well, I can give you exactly five minutes, Mr. Tarling. I presume you've come to see me about the Lyne accounts?"

Tarling nodded.

"We have not been able to start on these yet," said Sir Felix, "though we are hoping to go into them to-morrow. We're terribly rushed just now, and we've had to get in an extra staff to deal with this new work the Government has put on us—by-the-way, you know that we are not Lyne's accountants; they are Messrs. Purbrake & Store, but we have taken on the work at the request of Mr. Purbrake, who very naturally wishes to have an independent investigation, as there seems to be some question of defalcation on the part of one of the employees. This, coupled with the tragic death of Mr. Lyne, has made it all the more necessary that an outside firm should be called in to look into the books."

"That I understand," said Tarling, "and of course, the Commissioner quite appreciates the difficulty of your task. I've come along rather to procure information for my own purpose as I am doubly interested——"

Sir Felix looked up sharply.

"Mr. Tarling?" he repeated, looking at the card again. "Why, of course! I understand that letters of administration are to be applied for on your behalf?"

"I believe that is so," said Tarling quietly. "But my interest in the property is more or less impersonal at the moment. The manager of the business is a Mr. Milburgh."

Sir Felix nodded.

"He has been most useful and helpful," he said. "And certainly, if the vague rumours I have heard have any substantial foundation—namely, that Milburgh is suspected of robbing the firm—then he is assuredly giving us every assistance to convict himself."

"You have all the books in your keeping?"