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ashes, and pushed his chair two or three feet away from me.

      "You have asked me to tell you, sir, who has taken your money," I went on. "If you insist on my giving you an answer—"

      "I do insist," he said, faintly. "Who has taken it?"

      "Your wife has taken it," I said, very quietly, and very positively at the same time.

      He jumped out of the chair as if I had put a knife into him, and struck his fist on the table so heavily that the wood cracked again.

      "Steady, sir," says I. "Flying into a passion won't help you to the truth."

      "It's a lie!" says he, with another smack of his fist on the table—"a base, vile, infamous lie! How dare you—"

      He stopped, and fell back into the chair again, looked about him in a bewildered way, and ended by bursting out crying.

      "When your better sense comes back to you, sir," says I, "I am sure you will be gentleman enough to make an apology for the language you have just used. In the mean time, please to listen, if you can, to a word of explanation. Mr. Sharpin has sent in a report to our inspector of the most irregular and ridiculous kind, setting down not only all his own foolish doings and sayings, but the doings and sayings of Mrs. Yatman as well. In most cases, such a document would have been fit only for the wastepaper basket; but in this particular case it so happens that Mr. Sharpin's budget of nonsense leads to a certain conclusion, which the simpleton of a writer has been quite innocent of suspecting from the beginning to the end. Of that conclusion I am so sure that I will forfeit my place if it does not turn out that Mrs. Yatman has been practising upon the folly and conceit of this young man, and that she has tried to shield herself from discovery by purposely encouraging him to suspect the wrong persons. I tell you that confidently; and I will even go farther. I will undertake to give a decided opinion as to why Mrs. Yatman took the money, and what she has done with it, or with a part of it. Nobody can look at that lady, sir, without being struck by the great taste and beauty of her dress—"

      As I said those last words, the poor man seemed to find his powers of speech again. He cut me short directly as haughtily as if he had been a duke instead of a stationer.

      "Try some other means of justifying your vile calumny against my wife," says he. "Her milliner's bill for the past year is on my file of receipted accounts at this moment."

      "Excuse me, sir," says I, "but that proves nothing. Milliners, I must tell you, have a certain rascally custom which comes within the daily experience of our office. A married lady who wished it can keep two accounts at her dressmaker's: one is the account which her husband sees and pays; the other is the private account, which contains all the extravagant items, and which the wife pays secretly, by installments, whenever she can. According to our usual experience, these installments are mostly squeezed out of the housekeeping money. In your case, I suspect, no installments have been paid; proceedings have been threatened; Mrs. Yatman, knowing your altered circumstances, has felt herself driven into a corner, and she has paid her private account out of your cash-box."

      "I won't believe it," says he. "Every word you speak is an abominable insult to me and to my wife."

      "Are you man enough, sir," says I, taking him up short, in order to save time and words, "to get that receipted bill you spoke of just now off the file, and come with me at once to the milliner's shop where Mrs. Yatman deals?"

      He turned red in the face at that, got the bill directly, and put on his hat. I took out of my pocketbook the list containing the numbers of the lost notes, and we left the house together immediately.

      Arrived at the milliner's (one of the expensive West-end houses, as I expected), I asked for a private interview, on important business, with the mistress of the concern. It was not the first time that she and I had met over the same delicate investigation. The moment she set eyes on me she sent for her husband. I mentioned who Mr. Yatman was, and what we wanted.

      "This is strictly private?" inquires the husband. I nodded my head.

      "And confidential?" says the wife. I nodded again.

      "Do you see any objection, dear, to obliging the sergeant with a sight of the books?" says her husband.

      "None in the world, love, if you approve of it," says the wife.

      All this while poor Mr. Yatman sat looking the picture of astonishment and distress, quite out of place at our polite conference. The books were brought, and one minute's look at the pages in which Mrs. Yatman's name figured was enough, and more than enough, to prove the truth of every word that I had spoken.

      There, in one book, was the husband's account which Mr. Yatman had settled; and there, in the other, was the private account, crossed off also, the date of settlement being the very day after the loss of the cash-box. This said private account amounted to the sum of a hundred and seventy-five pounds, odd shillings, and it extended over a period of three years. Not a single installment had been paid on it. Under the last line was an entry to this effect: "Written to for the third time, June 23d." I pointed to it, and asked the milliner if that meant "last June." Yes, it did mean last June; and she now deeply regretted to say that it had been accompanied by a threat of legal proceedings.

      "I thought you gave good customers more than three years' credit?" says I.

      The milliner looks at Mr. Yatman, and whispers to me, "Not when a lady's husband gets into difficulties."

      She pointed to the account as she spoke. The entries after the time when Mr. Yatman's circumstances became involved were just as extravagant for a person in his wife's situation, as the entries for the year before that period. If the lady had economized in other things, she had certainly not economized in the matter of dress.

      There was nothing left now but to examine the cash-book, for form's sake. The money had been paid in notes, the amounts and numbers of which exactly tallied with the figures set down in my list.

      After that, I thought it best to get Mr. Yatman out of the house immediately. He was in such a pitiable condition that I called a cab and accompanied him home in it. At first he cried and raved like a child; but I soon quieted him; and I must add, to his credit, that he made me a most handsome apology for his language as the cab drew up at his house door. In return, I tried to give him some advice about how to set matters right for the future with his wife. He paid very little attention to me, and went up stairs muttering to himself about a separation. Whether Mrs. Yatman will come cleverly out of the scrape or not seems doubtful. I should say myself that she would go into screeching hysterics, and so frighten the poor man into forgiving her. But this is no business of ours. So far as we are concerned, the case is now at an end, and the present report may come to a conclusion along with it.

      I remain, accordingly, yours to command,

      Thomas Bulmer.

      P.S.—I have to add that, on leaving Rutherford Street, I met Mr. Matthew Sharpin coming to pack up his things.

      "Only think!" says he, rubbing his hands in great spirits, "I've been to the genteel villa residence, and the moment I mentioned my business they kicked me out directly. There were two witnesses of the assault, and it's worth a hundred pounds to me if it's worth a farthing."

      "I wish you joy of your luck," says I.

      "Thank you," says he. "When may I pay you the same compliment on finding the thief?"

      "Whenever you like," says I, "for the thief is found."

      "Just what I expected," says he. "I've done all the work, and now you cut in and claim all the credit—Mr. Jay, of course."

      "No," says I.

      "Who is it then?" says he.

      "Ask Mrs. Yatman," says I. "She's waiting to tell you."

      "All right! I'd much rather hear it from that charming woman than from you," says he, and goes into the house in a mighty hurry.

      What do you think of that, Inspector Theakstone? Would you like to stand in Mr. Sharpin's shoes? I shouldn't,

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