“Why to me it’s as clear as daylight,” the other asserted impatiently. “See here. Archer decides, let us suppose, that he will send out four kegs, or one hundred gallons, of the smuggled brandy to the Anchor Bar. What does he do? He fills out certificates for two consignments each of which contains an identical assortment of various liquors. The brandy he shows on one certificate only. The blocks are true copies of the certificates except that the brandy is not entered on either. The two blocks he times for a quarter past one and past four respectively, but both certificates he times for a quarter past one. He hands the two certificates to Fox. Then he sends out on the one o’clock lorry the amount of brandy shown on one of the certificates.”
Hunt paused and looked interrogatively at his friend, then, the latter not replying, he resumed:
“You follow now the position of affairs? In the office is Archer with his blocks, correctly filled out as to time but neither showing the brandy. On the one o’clock lorry is Fox, with one hundred gallons of brandy among his load. In his pocket are the two certificates, both timed for one o’clock, one showing the brandy and the other not.”
The inspector nodded as Hunt again looked at him.
“Now suppose,” the latter went on, “that the one o’clock lorry gets through to its destination unchallenged, and the stuff is unloaded. The manager arranges that the four kegs of brandy will disappear. He takes over the certificate which does not show brandy, signs it, and the transaction is complete. Everything is in order, and he has got four kegs smuggled in.”
“Good,” Willis interjected.
“On the other hand, suppose the one o’clock trip is held up by an exciseman. This time Fox produces the other certificate, the one which shows the brandy. Once again everything is in order, and the Excise officer satisfied. It is true that on this occasion Fox has been unable to smuggle out his brandy, and on that which he carries duty must be paid, but this rare contingency will not matter to him as long as his method of fraud remains concealed.”
“Seems very sound so far.”
“I think so. Let us now consider the four o’clock trip. Fox arrives back at the works with one of the two certificates still in his pocket, and the make up of his four o’clock load depends on which it is. He attempts no more smuggling that day. If his remaining certificate shows brandy he carries brandy, if not, he leaves it behind. In either case his certificate is in order if an Excise officer holds him up. That is, when he has attended to one little point. He has to add two strokes to the 1 of the hour to make it into a 4. The ease of doing this explains why these two hours were chosen. Is that all clear?”
“Clear, indeed, except for the one point of how the brandy item is added to the correct block.”