Cyril closed the book.
"I am sorry to say, Captain Dave, all the items are not so satisfactory, and that I greatly fear that you have been robbed to a considerable amount."
"Robbed, lad!" the Captain said, starting up from his chair. "Who should rob me? Not John Wilkes, I can be sworn! Not the two apprentices for a surety, for they never go out during the day, and John keeps a sharp look-out upon them, and the entrance to the shop is always locked and barred after work is over, so that none can enter without getting the key, which, as you know, John always brings up and hands to me as soon as he has fastened the door! You are mistaken, lad, and although I know that your intentions are good, you should be careful how you make a charge that might bring ruin to innocent men. Carelessness there may be; but robbery! No; assuredly not."
"I have not brought the charge without warrant, Captain Dave," Cyril said gravely, "and if you will bear with me for a few minutes, I think you will see that there is at least something that wants looking into."
"Well, it is only fair after the trouble you have taken, lad, that I should hear what you have to say; but it will need strong evidence indeed to make me believe that there has been foul play."
"Well, sir," Cyril said, opening the ledger again, "in the first place, I would point out that in all the heavy articles, such as could not conveniently be carried away, the tally of the stock-takers corresponds closely with the figures in this book. In best bower anchors the figures are absolutely the same and, as you have seen, in heavy cables they closely correspond. In the large ship's compasses, the ship's boilers, and ship's galleys, the numbers tally exactly. So it is with all the heavy articles; the main blocks are correct, and all other heavy gear. This shows that John Wilkes's book is carefully kept, and it would be strange indeed if heavy goods had all been properly entered, and light ones omitted; but yet when we turn to small articles, we find that there is a great discrepancy between the figures. Here is the account, for instance, of the half-inch rope. According to my ledger, there should be eighteen hundred fathoms in stock, whereas the stock-takers found but three hundred and eighty. In two-inch rope there is a deficiency of two hundred and thirty fathoms, in one-inch rope of six hundred and twenty. These sizes, as you know, are always in requisition, and a thief would find ready purchasers for a coil of any of them. But, as might be expected, it is in copper that the deficiency is most serious. Of fourteen-inch bolts, eighty-two are short, of twelve-inch bolts a hundred and thirty, of eight-inch three hundred and nine; and so on throughout almost all the copper stores. According to your expenditure and receipt-book, Captain Dave, you have made, in the last fifteen months, twelve hundred and thirty pounds; but according to this book your stock is less in value, by two thousand and thirty-four pounds, than it should have been. You are, therefore, a poorer man than you were at the beginning of this fifteen months' trading, by eight hundred and four pounds."
Captain Dave sat down in his chair, breathing hard. He took out his handkerchief and wiped the drops of perspiration from his forehead.
"Are you sure of this, boy?" he said hoarsely. "Are you sure that you have made no mistake in your figures?"
"Quite sure," Cyril said firmly. "In all cases in which I have found deficiencies I have gone through the books three times and compared the figures, and I am sure that if you put the books into the hands of any city accountant, he will bear out my figures."
For a time Captain Dave sat silent.
"Hast any idea," he said at last, "how this has come about?"
"I have none," Cyril replied. "That John Wilkes is not concerned in it I am as sure as you are; and, thinking the matter over, I see not how the apprentices could have carried off so many articles, some heavy and some bulky, when they left the shop in the evening, without John Wilkes noticing them. So sure am I, that my advice would be that you should take John Wilkes into your confidence, and tell him how matters stand. My only objection to that is that he is a hasty man, and that I fear he would not be able to keep his countenance, so that the apprentices would remark that something was wrong. I am far from saying that they have any hand in it; it would be a grievous wrong to them to have suspicions when there is no shadow of evidence against them; but at any rate, if this matter is to be stopped and the thieves detected, it is most important that they should have, if they are guilty, no suspicion that they are in any way being watched, or that these deficiencies have been discovered. If they have had a hand in the matter they most assuredly had accomplices, for such goods could not be disposed of by an apprentice to any dealer without his being sure that they must have been stolen."
"You are right there, lad—quite right. Did John Wilkes know that I had been robbed in this way he would get into a fury, and no words could restrain him from falling upon the apprentices and beating them till he got some of the truth out of them."
"They may be quite innocent," Cyril said. "It may be that the thieves have discovered some mode of entry into the store either by opening the shutters at the back, or by loosening a board, or even by delving up under the ground. It is surely easier to believe this than that the boys can have contrived to carry off so large a quantity of goods under John Wilkes's eye."
"That is so, lad. I have never liked Robert Ashford, but God forbid that I should suspect him of such crime only because his forehead is as wrinkled as an ape's, and Providence has set his eyes crossways in his head. You cannot always judge a ship by her upper works; she may be ugly to the eye and yet have a clear run under water. Still, you can't help going by what you see. I agree with you that if we tell John Wilkes about this, those boys will know five minutes afterwards that the ship is on fire; but if we don't tell him, how are we to get to the bottom of what is going on?"
"That is a difficult question, but a few days will not make much difference, when we know that it has been going on for over a year, and may, for aught we know, have been going on much longer. The first thing, Captain Dave, is to send these books to an accountant, for him to go through them and check my figures."
"There is no need for that, lad. I know how careful you are, and you cannot have gone so far wrong as all this."
"No, sir, I am sure that there is no mistake; but, for your own sake as well as mine, it were well that you should have the signature of an accountant to the correctness of the books. If you have to lay the matter before the magistrates, they would not take my testimony as to your losses, and might even say that you were rash in acting upon the word of a boy like myself, and you might then be obliged to have the accounts made up anew, which would cost you more, and cause much delay in the process; whereas, if you put in your books and say that their correctness is vouched for by an accountant, no question would arise on it; nor would there be any delay now, for while the books are being gone into, we can be trying to get to the bottom of the matter here."
"Ay, ay, it shall be done, Master Cyril, as you say. But for the life of me I don't see how we are to get at the bottom of the ship to find out where she is leaking!"
"It seems to me that the first thing, Captain Dave, is to see to the warehouse. As we agreed that the apprentices cannot have carried out all these goods under John Wilkes's eye, and cannot have come down night after night through the house, the warehouse must have been entered from without. As I never go in there, it would be best that you should see to this matter yourself. There are the fastenings of the shutters in the first place, then the boardings all round. As for me, I will look round outside. The window of my room looks into the street, but if you will take me to one of the rooms at the back we can look at the surroundings of the yard, and may gather some idea whether the goods can have been passed over into any of the houses abutting on it, or, as is more likely, into the lane that runs up by its side."
The Captain led the way into one of the rooms at the back of the house, and opening the casement, he and Cyril leaned out. The store occupied fully half the yard, the rest being occupied by anchors, piles of iron, ballast, etc. There were two or three score of guns of various sizes piled on each other. A large store of cannon-ball was ranged in a great pyramid close by. A wall some ten feet high separated the yard from the lane Cyril had spoken of. On the left, adjoining the warehouse, was the yard of the next shop, which belonged to a wool-stapler. Behind were the backs of a number of small houses crowded in between Tower Street and Leadenhall Street.
"I