"Does not concern you! Are you not employed by the firm?"

"Yes, sir; but what the members of the firm do with their capital does not concern me."

"You said you thought something was wrong, Mr. Philips. What do you mean by that?"

"I made out a trial balance for the business of the last six months. Mr. Whippleton destroyed it."

I felt that I was doing my duty, and as briefly as I could, I told the whole story about the invoices. I saw that the senior partner was startled. And he understood where his balance was.

"Why didn't you speak to me of this before, Mr. Philips?"

"I have always talked with Mr. Whippleton about the books and the business. I did not feel at liberty to speak to you about it."

"You ought to have done so."

"Perhaps I ought, sir; but it was a very delicate matter, and Mr. Whippleton says now that it is all right. Perhaps it is, sir; I don't know. I only say I don't understand it."

"Neither do I. Something shall be done at once. Where are those invoices which you think are fictitious ones?"