"Nearly twenty years; but only for the last five years as head bookkeeper." "I suppose you have every confidence in his honesty?" asked the reporter, looking critically at the diagram before him. "Of course. Such a position is not given to a man unless his record is excellent." "And yet," observed the reporter reflectively, "opportunity sometimes makes the thief." "True; but the duty of a bank president is to reduce such opportunities to a minimum," said Dunlap somewhat pompously. "Quite so," assented Sturgis, "and this you accomplish by----" "By having the books examined periodically," answered the banker, rubbing his hands together with calm satisfaction. "I see," said the reporter, who had now finished his sketch. "Do the employés of the bank know when an examination of this kind is to be made?" "They do not even know that such examinations _are_ made. No one but the accountant and myself are in the secret; for the overhauling of the books is done entirely at night, after the bank is closed." "Have the books been recently examined?" asked Sturgis carelessly. "Yes; only last week." "Well?" "They were found to be all right as usual." "May I ask by whom?" "By Murray and Scott, the expert accountants." "Was the examination conducted by Mr. Murray or by Mr. Scott?" "By neither. For many years the work was done by one or the other of the members of the firm; but since their business has grown to its present proportions, Messrs. Murray and Scott are no longer able to give personal attention to their customers. For the last two years they have sent us a trusted employé, Mr. Chatham----Thomas Chatham." "Yes," said Sturgis, who was apparently wool-gathering. A silence of several minutes followed, during which the reporter thoughtfully inspected his collection of microscopic odds and ends, while Dunlap beat the devil's tattoo upon the desk. Presently the reporter spoke again. "Do you know a young man, about five feet eight inches tall, with fiery red hair, who affects somewhat loud clothes?" "Why, that is Thomas Chatham. You know him, then?" "I? No; I never heard of him before." "Then, how on earth do you know----?" "He has been here recently." "Yes; I told you he had been here last week; but----" "No; I mean he was here yesterday afternoon," interrupted the reporter. "Not to my knowledge," said Dunlap incredulously. "I thought as much," Sturgis replied quietly; "but he was here, for all that." The banker looked perplexed. "Now, another thing," continued Sturgis. "I notice in the bookkeepers' department an announcement to the effect that on January second,--that is to say, to-morrow,--a new system of bookkeeping will be adopted. Would this be such as to bring to light any irregularities that might exist in the books?" "Yes; it involves the transfer of each bookkeeper every month to a different set of books. But I fail to see the drift of your questions."