must therefore have been paid by me for some client to this unknown person. Yet it was paid by my cheque, and I don't remember it. Strange! I never forgot such a thing before.'

There was an office bell on the table. He touched it. A clerk—an elderly clerk—an ancient clerk—obeyed the call. He was the clerk who sat in the room outside Mr. Dering's office: the clerk who wrote the cheques for the chief to sign, brought back the letters when they had been copied, directed the letters for the post, received visitors, and passed in cards: in fact, the private secretary, stage-manager—we all want a stage-manager in every profession—or confidential clerk. As befits a man of responsibility, he was dressed all in black, his office coat being as shiny as a mirror on the arms and on the shoulders: by long habit it hung in certain folds or curves which never unbent: his face was quite shaven and shorn: all that was left of his white hair was cut short: his eyes were keen and even foxy: his lips were thin: his general expression was one of watchfulness: when he watched his master it was with the attention of a servant: when he watched anybody else it was as one who watches a rogue, and would outwit him, if he could, at his own roguery. In certain commercial walks of the lower kind, where honour and morality consist in the success of attempts to cheat each other, this kind of expression is not uncommon. Whether his expression was good or bad, he was an excellent clerk: he was always at his post at nine in the morning: he never left the office before seven, and, because Mr. Dering was a whale for work, he sometimes stayed without a grumble until eight or even nine. Man and boy, Checkley had been in the office of Dering & Son for fifty-five years, entering as an errand-boy at twelve.

'Checkley,' said his master, 'look at this bank book. Credit side. Fourth entry. Have you got it?'

'Edmund Gray, 720l.,' the clerk read.

'Yes. What is that cheque for? Who is Edmund Gray?'

The clerk looked surprised. 'I don't know,' he said.

'Why did I pay that money?'

The clerk shook his head.

'Did you look at the book when you laid it on the table?'

The clerk nodded.

'Well—what did you think of it?'

'I didn't think of it at all. It wasn't one of the cheques you told me to draw about that time ago. If I had thought, I should have supposed it was your private business.'

'I was not aware, Checkley, that I have any private affairs that you do not know.'

'Well—but you might have.'

'True. I might have. Just so. As I haven't—who, I ask you again—who is this Edmund Gray?'

'I don't know.'

'Have you ever heard of any Edmund Gray?'

'Never to my knowledge.'

'This is the first time you have heard that name?' the lawyer persisted.

'The very first time.'

'Consider. Is there any Edmund Gray in connection with any of my clients?'

'Not to my knowledge.'

'Not to your knowledge. Has any Edmund Gray ever been employed about the office?'

'No—certainly not.'

'We have recently been painted and papered and whitewashed and new carpeted at great expense and inconvenience. Did Edmund Gray conduct any of those operations?'

'No.'

'Has the name of Edmund Gray ever been mentioned in any letters that have come here?'

It was notorious in the office that Checkley read all the letters that came, and that he never forgot the contents of any. If you named any letter he would at once tell you what was written in it, even if it were twenty years old.

'I have never even heard the name of Edmund Gray in any letter or in any connection whatever,' the clerk replied firmly.

'I put all these questions, Checkley, because I was pretty certain myself from the beginning; but I wanted to make myself quite certain. I thought it might be a trick of failing memory. Now, look at the name carefully'—the clerk screwed up his eyes tightly in order to get a good grip of the name. 'You see I have given him a cheque for 720l., only three weeks ago. I am not the kind of man to give away 720l. for nothing. Yet I have actually forgotten the whole business.'

Certainly he did not look the kind of man to forget such a simple thing as the giving away of 720l. Quite the contrary. His grave face, his iron-grey hair, his firm lips, his keen, steady eyes, apart from the methodical regularity with which his papers were arranged before him, all proclaimed that he was very far from being that kind of man. Very much the reverse, indeed.

'You don't mean to say, sir,' Checkley began, with a change in his face from watchfulness to terror—'you can't mean——'

'I mean this, Checkley. I know of no Edmund Gray; and unless the bank has made a mistake, there has been committed—a—what do they call it in the law-courts?'

The clerk held the bank book in his hand, staring at his master with open eyes. 'What?' he repeated. 'What do they call it? Good Lord! They call it forgery—and for 720l.! And on you, of all people in the world! And in this office! In our office!—our office! What a dreadful thing, to be sure! Oh, what a dreadful thing to happen! In our office—here!' The clerk seemed unable to express his astonishment.

'First of all, get me the returned cheques.'

The cheques always came back in the pocket of the bank book. Checkley was accustomed to take them out and to file them in their proper place.

Again, Mr. Dering neither drew his cheques nor wrote his letters with his own hand. He only signed them. One clerk wrote the letters; another drew the cheques by his instruction and dictation.

Checkley went back to his own room and returned with a bundle of returned drafts. He then looked in the safe—a great fireproof safe—that stood open in one corner of the room, and took out the current cheque book.

'Here it is,' he said. 'Check drawn by you yourself in your own handwriting, and properly signed, payable to order—not crossed—and duly endorsed. Now you understand why I know nothing about it. Edmund Gray, Esquire, or order. Seven hundred and twenty pounds. Signed Dering & Son. Your own handwriting and your own signature.'

'Let me look.' Mr. Dering took the paper and examined it. His eyes hardened as he looked. 'You call this my handwriting, Checkley?'

'I—I—I did think it was,' the clerk stammered. 'Let me look again. And I think so still,' he added more firmly.

'Then you're a fool. Look again. When did I ever sign like that?'

Mr. Dering's handwriting was one of those which are impossible to be read by any except his own clerks, and then only when they know what to expect. Thus, when he drew up instructions in lawyer language, he expressed the important words by an initial, a medial, or a final consonant, and made scratches for all the words between; his clerks, however, understood him very well. If he had written a love letter, or a farce, or a ballade, or a story, no one, either clerks, or friends, or compositors, would have understood anything but a word here and a word there. For his signature, however, that was different. It was the signature of the Firm: it was a signature a hundred and twenty years old: it was an eighteenth-century signature: bold, large, and clear, every letter fully formed: with dots and flourishes, the last letter concluding with a fantasia of penmanship belonging to a time when men knew how to write, belonging to the decorative time of penmanship.

'Two of the dots are out of place,' said Checkley, 'and the flourish isn't quite what it should be. But the cheque itself looks like your hand,' he added stoutly. 'I ought to have seen that there was something wrong about the signature, though it isn't much. I own to that. But the writing is like yours, and I would swear to it