James Long listened in indignant astonishment.

“That is untrue, sir. I made no excuse, but handed Mr. Mullins the amount in full.”

“There is a very extraordinary discrepancy in your statements. You say that he wrote out a receipt?”

“Yes, sir.”

“It is a pity that you can’t produce it.”

“Yes,” chimed in Mullins, with a sneer, “it is unlucky that you cannot produce it.”

Then came a sensation.

“I can produce it,” said Long. “The receipt has been found,” and he drew out the slip of paper and passed it to Mr. Fairchild.

The face of Mullins was a study. His amazement was deep and genuine.

“It must be a forgery,” he said. “Mr. Long can’t possibly have a receipt.”