Tracy said easily, "Why, I'd like to ask you a few questions about the enterprise."

"To what end, sir? You'd be surprised how busy a man I am."

Tracy said, "Suppose I'm from the Greater New York News-Times looking for a story?"

The other tapped a finger on his desk impatiently. "Pardon me, but in that case I would be inclined to think you a liar. The News-Times knows upon which side its bread is spread. Its advertisers include all the soap companies. It does not dispense free advertising through its news columns."

Tracy chuckled wryly, "All right. Let's start again." He brought forth his wallet, flicked through various identification cards until he found the one he wanted and presented it. "Frank Tracy is the name," he said. "Department of Internal Revenue. There seems to be some question as to your corporation taxes."

"Oh," the other said, obviously taken aback. "Please have a chair." He read the authentic looking, but spurious credentials. Tracy took the proffered chair and then sat and looked at the other as though it was his turn.

"My name is Flowers," the Freer Enterprises man told him, nervously. "Frederic Flowers. Frankly, this is my first month at the job and I'm not too well acquainted with all the ramifications of the business." He moistened his lips. "I hope there is nothing illegal—" He let the sentence fade away.

Tracy reclaimed his false identity papers and put them back into his wallet before saying easily, "I really couldn't say, as yet. Let's have a bit of questions and answers and I'll go further into the matter."

Flowers regained his confidence. "No reason why not," he said quickly. "So far as I know, all is above board."

Frank Tracy let his eyes go about the room. "Why are you established, almost secretly, you might say, in this business backwoods of the city?"