No complete balance-sheet of the Marsh-Stracey bankruptcy appears to exist. The books of the firm seem to have baffled both the Commissioners and the assignees; and so artfully had Fauntleroy concealed his frauds, that even skilled accountants did not succeed in unravelling the whole of their mysteries. Contemporary newspapers furnish many important clues, but their statements, when not conflicting, are neither lucid nor exhaustive. Yet, although many details must remain obscure, it is possible to form a rough conception of the result. [Sidenote: The position of the bankrupts.] Since we know that the first dividend of 3s. 4d. in the pound (distributed to the creditors on the 7th of February 1825) absorbed a sum of £92,486, it is clear that Messrs Marsh, Stracey & Company required a grand total of £554,916 to pay twenty shillings in the pound. Practically these figures are substantiated by the preliminary accounts presented at the meeting of the Commissioners on the 18th of December 1824, which state that the claims against the firm--excluding any liability to the Bank of England--amount to £554,148. This estimate, however, is the only one of any accuracy made at the time, for the assets expected to be realised fell very short of the original calculation. A second dividend of 3s. 4d. was received by the creditors on the 30th of August 1825, and between that date and the appointment of the official assignee a further sum of £46,243 was distributed. Thus the total of the first three dividends--which were equivalent to 8s. 4d. in the pound--amounts to £231,215. The bankruptcy return of Patrick Johnson (official assignee), published in 1839, shows that assets were collected subsequently amounting to £160,930, and thus the creditor side of the Berners Street ledger appears to have reached a total of £392,150. From this balance of £160,930--realised by the official assignee after the payment of the first three dividends--further distributions of 5d. and 1s. (being 9s. 9d. in the pound in all) were made respectively on the 23rd of December 1833 and the 9th of September 1835, and absorbed further sums of £11,560, 15s. and £27,745, 16s. During September 1835 the claim of the Bank of England against Messrs Marsh, Stracey & Company was compromised for a payment of £95,000 in cash; and a further sum of £11,000 for the expenses of working the Commission of Bankruptcy from the 16th of September 1824 to the end of the year 1833 must also be deducted. Therefore a balance of £15,628--less any further costs--appears to have remained for payment of a final dividend. Although many of the newspapers state that this was made on the 7th of October 1837, unfortunately none of them give any particulars. Yet it may be conjectured that the unfortunate customers of the Berners Street Bank, after waiting for thirteen years, could not have received more than 10s. 6d. in the pound. The following rough balance-sheet will explain the above account:--