The main theme is the desperate situation of a man named _William Prescott_, cashier of a bank, who is guilty of peculation and who is striving to escape the consequences of his crime. An accomplice in the robbery is a broker, who has committed suicide. The assistant cashier of the bank, _Edwin Seabury_ by name, _Prescott’s_ close friend and the betrothed lover of his sister, is suspected of the theft. At first, perceiving that for his personal security he need only remain silent and permit his innocent comrade to be ruined, _Prescott_, though drawn as a man essentially virtuous, yields to the temptation to hold his peace and let _Seabury_ be condemned; but on discovering that his sweetheart, _Agnes Rodman_, is aware of his guilt and, out of devotion to him, is willing to condone his crime and his additional iniquity, _Prescott_ is shocked into remorse and repentance and he determines that _Seabury_ shall be saved, at whatever sacrifice of himself. The portrayal of the strife in the minds of _Prescott_ and of _Agnes Rodman_ is remarkably expert, vivid, and effective, the element of suspense being most adroitly sustained. _Seabury’s_ peril is heightened by the implacable enmity of the attorney for the bank, _Calvin Stedman_, who is _Seabury’s_ unsuccessful rival in love, and who, honestly believing the young man guilty, exults in the opportunity to ruin him, and opposes every effort made by the president of the bank, _Israel Cohen_, to weather the storm and save the institution from ruin. The vital scene of the play occurs in the Third Act, when, late at night, in the library of the president’s home, the directors of the bank assemble to consult with a National Bank Examiner and seek to contrive means to avert publicity, forestall a destructive “run,” and restore the stolen funds. One of those directors, _Stephen Rodman_, father of the girl to whom _Prescott_ is betrothed, opposes the purpose of _Stedman_ to force public avowal of the situation, regardless of consequences to the institution, and is suddenly denounced by _Stedman_ as being himself a former peculator whom he, _Stedman_, years earlier, has prosecuted, who was convicted, and has served a term in prison, and therefore should be deemed an unfit person to suggest such a composition of the trouble. The incidents and the language used in depicting that meeting of the directors of the tottering bank are skilfully and impressively used, and Belasco’s extraordinary facility of dramatic expression, once his desired situation has been obtained, is finely exemplified. At the last, _Prescott_ assuming his responsibility, the way out of the dilemma is provided by _Mr. Pendleton_, one of the directors, a half-deaf, crusty, apparently fussy, muddled old man, who is, in fact, clear-headed and practical and who provides the necessary money to save the bank. Condonement of a felony is a dubious expedient, but in a fiction it is often convenient,