"Scotland Yard, eh?" he said, glancing at Tarling's card. "Well, I can give you exactly five minutes, Mr. Tarling. I presume you've come to see me about the Lyne accounts?" Tarling nodded. "We have not been able to start on these yet," said Sir Felix, "though we are hoping to go into them to-morrow. We're terribly rushed just now, and we've had to get in an extra staff to deal with this new work the Government has put on us--by-the-way, you know that we are not Lyne's accountants; they are Messrs. Purbrake & Store, but we have taken on the work at the request of Mr. Purbrake, who very naturally wishes to have an independent investigation, as there seems to be some question of defalcation on the part of one of the employees. This, coupled with the tragic death of Mr. Lyne, has made it all the more necessary that an outside firm should be called in to look into the books." "That I understand," said Tarling, "and of course, the Commissioner quite appreciates the difficulty of your task. I've come along rather to procure information for my own purpose as I am doubly interested----" Sir Felix looked up sharply. "Mr. Tarling?" he repeated, looking at the card again. "Why, of course! I understand that letters of administration are to be applied for on your behalf?" "I believe that is so," said Tarling quietly. "But my interest in the property is more or less impersonal at the moment. The manager of the business is a Mr. Milburgh." Sir Felix nodded. "He has been most useful and helpful," he said. "And certainly, if the vague rumours I have heard have any substantial foundation--namely, that Milburgh is suspected of robbing the firm--then he is assuredly giving us every assistance to convict himself." "You have all the books in your keeping?" "Absolutely," replied Sir Felix emphatically. "The last three books, unearthed by Mr. Milburgh himself, came to us only this morning. In fact, those are they," he pointed to a brown paper parcel standing on a smaller table near the window. The parcel was heavily corded and was secured again by red tape, which was sealed. Sir Felix leaned over and pressed a bell on the table, and a clerk came in. "Put those books with the others in the strong-room," he said, and when the man had disappeared, staggering under the weight of the heavy volumes he turned to Tarling. "We're keeping all the books and accounts of Lyne's Stores in a special strong-room," he said. "They are all under seal, and those seals will be broken in the presence of Mr. Milburgh, as an interested party, and a representative of the Public Prosecutor." "When will this be?" asked Tarling. "To-morrow afternoon, or possibly to-morrow morning. We will notify Scotland Yard as to the exact hour, because I suppose you will wish to be represented." He rose briskly, thereby ending the interview.