Brent glanced from the new witness, a quiet, reserved-looking man of middle age, to Simon Crood. There was a dark scowl on the heavy features, and, Brent fancied, a look of apprehension. Once more Simon beckoned to his solicitor and exchanged a few whispered words with him across the front of the dock before turning to the witness. And to him Brent also turned, with an instinctive feeling that he possibly held a key to those mysteries which had not yet been produced.

Matthew James Nettleton, Member of the Society of Incorporated Accountants and Auditors. Borough Accountant of Hathelsborough during the last seven years. During that period in close touch with all the persons concerned in the present matter.

"Mr. Nettleton," said Meeking, "you are Borough Accountant of Hathelsborough?"

The witness folded his hands on the ledge of the box and shook his head.

"No," he answered. "Was."

"Was? What do you mean?"

"I have resigned my appointment."

"When?"

"Yesterday—at six o'clock last evening, to be precise."