"Three clerks under the charge of a bookkeeper named Willis Round. Mr. Round was seated at a desk next to father's at the moment. I was in the outer office."

"Was your father lying upon the floor when you were called?" asked Mori; then he added, hastily: "Forgive me if I pain you, Grant. Perhaps we had better allow the subject to drop."

"No, no. I see what you are driving at. You think that possibly Mr. Round may have stolen the receipt?"

"Exactly. Take a case like that; a valuable paper and an unscrupulous man within easy reach, and you can easily see what would happen. I don't remember this Mr. Round. What kind of a man was he?"

"I never liked him," spoke up Nattie. "He had a sneaking face, and was always grinning to himself, as if he had the laugh on other people. Then I saw him kick a poor dog one day, and a man who would do that is not to be trusted."

"I guess you are right," agreed Grant. "Come to think of it, I never liked Mr. Round myself. He was a thorough bookkeeper though, and knew his business."

"Where is he now?" asked Mori.

"I think he left for England. He was an Englishman, you know. After our firm closed he waited around town for a while, then I heard somebody say he returned to London."

The office of Black & Company was on the Bund, only a few squares from the consulate, so the boys walked there instead of taking the omnipresent jinrikishas. The building was a dingy structure of one story, and bore the usual sign over the door.