"You are a gentleman, Cyril," she would argue, "and have a right to carry one."
"I am for the present a sober citizen, Mistress Nellie, and do not wish to assume to be of any other condition. Those one sees with swords are either gentlemen of the Court, or common bullies, or maybe highwaymen. After nightfall it is different; for then many citizens carry their swords, which indeed are necessary to protect them from the ruffians who, in spite of the city watch, oftentimes attack quiet passers-by; and if at any time I escort you to the house of one of your friends, I shall be ready to take my sword with me. But in the daytime there is no occasion for a weapon, and, moreover, I am full young to carry one, and this stout cane would, were it necessary, do me good service, for I learned in France the exercise that they call the bâton, which differs little from our English singlestick."
While Cyril was received almost as a member of the family by Captain Dave and his wife, and found himself on excellent terms with John Wilkes, he saw that he was viewed with dislike by the two apprentices. He was scarcely surprised at this. Before his coming, Robert Ashford had been in the habit of escorting his young mistress when she went out, and had no doubt liked these expeditions, as a change from the measuring out of ropes and weighing of iron in the store. Then, again, the apprentices did not join in the conversation at table unless a remark was specially addressed to them; and as Captain Dave was by no means fond of his elder apprentice, it was but seldom that he spoke to him. Robert Ashford was between eighteen and nineteen. He was no taller than Cyril, but it would have been difficult to judge his age by his face, which had a wizened look; and, as Nellie said one day, in his absence, he might pass very well for sixty.
It was easy enough for Cyril to see that Robert Ashford heartily disliked him; the covert scowls that he threw across the table at meal-time, and the way in which he turned his head and feigned to be too busy to notice him as he passed through the shop, were sufficient indications of ill-will. The younger apprentice, Tom Frost, was but a boy of fifteen; he gave Cyril the idea of being a timid lad. He did not appear to share his comrade's hostility to him, but once or twice, when Cyril came out from the office after making up the accounts of the day, he fancied that the boy glanced at him with an expression of anxiety, if not of terror.
"If it were not," Cyril said to himself, "that Tom is clearly too nervous and timid to venture upon an act of dishonesty, I should say that he had been pilfering something; but I feel sure that he would not attempt such a thing as that, though I am by no means certain that Robert Ashford, with his foxy face and cross eyes, would not steal his master's goods or any one else's did he get the chance. Unless he were caught in the act, he could do it with impunity, for everything here is carried on in such a free-and-easy fashion that any amount of goods might be carried off without their being missed."
After thinking the matter over, he said, one afternoon when his employer came in while he was occupied at the accounts,—
"I have not seen anything of a stock-book, Captain Dave. Everything else is now straight, and balanced up to to-day. Here is the book of goods sold, the book of goods received, and the ledger with the accounts; but there is no stock-book such as I find in almost all the other places where I work."
"What do I want with a stock-book?" Captain Dave asked.
"You cannot know how you stand without it," Cyril replied. "You know how much you have paid, and how much you have received during the year; but unless you have a stock-book you do not know whether the difference between the receipts and expenditure represents profit, for the stock may have so fallen in value during the year that you may really have made a loss while seeming to make a profit."
"How can that be?" Captain Dave asked. "I get a fair profit on every article."
"There ought to be a profit, of course," Cyril said; "but sometimes it is found not to be so. Moreover, if there is a stock-book you can tell at any time, without the trouble of opening bins and weighing metal, how much stock you have of each article you sell, and can order your goods accordingly."
"How would you do that?"
"It is very simple, Captain Dave," Cyril said. "After taking stock of the whole of the goods, I should have a ledger in which each article would have a page or more to itself, and every day I should enter from John Wilkes's sales-book a list of the goods that have gone out, each under its own heading. Thus, at any moment, if you were to ask how much chain you had got in stock I could tell you within a fathom. When did you take stock last?"
"I should say it was about fifteen months since. It was only yesterday John Wilkes was saying we had better have a thorough overhauling."
"Quite time, too, I should think, Captain Dave. I suppose you have got the account of your last stock-taking, with the date of it?"
"Oh, yes, I have got that;" and the Captain unlocked his desk and took out an account-book. "It has been lying there ever since. It took a wonderful lot of trouble to do, and I had a clerk and two men in for a fortnight, for of course John and the boys were attending to their usual duties. I have often wondered since why I should have had all that trouble over a matter that has never been of the slightest use to me."
"Well, I hope you will take it again, sir; it is a trouble, no doubt, but you will find it a great advantage."
"Are you sure you think it needful, Cyril?"
"Most needful, Captain Dave. You will see the advantage of it afterwards."
"Well, if you think so, I suppose it must be done," the Captain said, with a sigh; "but it will be giving you a lot of trouble to keep this new book of yours."
"That is nothing, sir. Now that I have got all the back work up it will be a simple matter to keep the daily work straight. I shall find ample time to do it without any need of lengthening my hours."
Cyril now set to work in earnest, and telling Mrs. Dowsett he had some books that he wanted to make up in his room before going to bed, he asked her to allow him to keep his light burning.
Mrs. Dowsett consented, but shook her head and said he would assuredly injure his health if he worked by candle light.
Fortunately, John Wilkes had just opened a fresh sales-book, and Cyril told him that he wished to refer to some particulars in the back books. He first opened the ledger by inscribing under their different heads the amount of each description of goods kept in stock at the last stock-taking, and then entered under their respective heads all the sales that had been made, while on an opposite page he entered the amount purchased. It took him a month's hard work, and he finished it on the very day that the new stock-taking concluded.
CHAPTER III
A THIEF SOMEWHERE
Two days after the conclusion of the stock-taking, Cyril said, after breakfast was over,—
"Would it trouble you, Captain Dave, to give me an hour up here before you go downstairs to the counting-house. I am free for two hours now, and there is a matter upon which I should like to speak to you privately."
"Certainly, lad," the old sailor said, somewhat surprised. "We shall be quiet enough here, as soon as the table is cleared. My dame and Nellie will be helping the maid do up the cabins, and will then be sallying out marketing."
When the maid had cleared the table, Cyril went up to his room and returned with a large ledger and several smaller books.
"I have, for the last month, Captain Dave, been making up this stock-book for my own satisfaction."
"Bless me, lad, why have you taken all that trouble? This accounts, then, for your writing so long at night, for which my dame has been quarrelling with you!"
"It was interesting work," Cyril said quietly. "Now, you see, sir," he went on, opening the big ledger, "here are the separate accounts under each head. These pages, you see, are for heavy cables for hawsers; of these, at the date of the last stock-taking, there were, according to the book you handed to me, five hundred fathoms in stock. These are the amounts you have purchased since. Now, upon the other side are all the sales of this cable entered in the sales-book. Adding them together, and deducting them from the other side, you will see there should remain in stock four hundred and fifty fathoms. According to the new stock-taking there are four hundred and thirty-eight. That is, I take it, as near as you could expect to get, for, in the measuring out of so many thousand fathoms of cable during the fifteen months between the two stock-takings, there may well have been a loss of the twelve fathoms in giving good measurement."
"That is so," Captain Dave said. "I always say to John Wilkes, 'Give good measurement, John—better a little over than a little under.' Nothing can be clearer or more satisfactory."
Cyril closed the book.
"I am sorry to say, Captain Dave, all the items are not so satisfactory, and that I greatly fear that you have been robbed to a considerable amount."
"Robbed, lad!" the Captain said, starting up from his chair. "Who should rob me? Not John Wilkes, I can be sworn! Not the two apprentices for a surety, for they never go out during the day, and John keeps a sharp look-out upon them, and the entrance to the shop is always locked and barred after work is over, so that none can enter without getting the key, which, as you know, John always brings up and hands to me as soon as he has fastened the door! You are mistaken, lad, and although I know that your intentions are good, you should be careful how you make a charge that might bring ruin to innocent men. Carelessness there may be; but robbery! No; assuredly not."
"I have not brought the charge without warrant, Captain Dave," Cyril said gravely, "and if you will bear with me for a few minutes, I think you will see that there is at least something that wants looking into."
"Well, it is only fair after the trouble you have taken, lad, that I should hear what you have to say; but it will need strong evidence indeed to make me believe that there has been foul play."
"Well, sir," Cyril said, opening the ledger again, "in the first place, I would point out that in all the heavy articles, such as could not conveniently be carried away, the tally of the stock-takers corresponds closely with the figures in this book. In best bower anchors the figures are absolutely the same and, as you have seen, in heavy cables they closely correspond. In the large ship's compasses, the ship's boilers, and ship's galleys, the numbers tally exactly. So it is with all the heavy articles; the main blocks are correct, and all other heavy gear. This shows that John Wilkes's book is carefully kept, and it would be strange indeed if heavy goods had all been properly entered, and light ones omitted; but yet when we turn to small articles, we find that there is a great discrepancy between the figures. Here is the account, for instance, of the half-inch rope. According to my ledger, there should be eighteen hundred fathoms in stock, whereas the stock-takers found but three hundred and eighty. In two-inch rope there is a deficiency of two hundred and thirty fathoms, in one-inch rope of six hundred and twenty. These sizes, as you know, are always in requisition, and a thief would find ready purchasers for a coil of any of them. But, as might be expected, it is in copper that the deficiency is most serious. Of fourteen-inch bolts, eighty-two are short, of twelve-inch bolts a hundred and thirty, of eight-inch three hundred and nine; and so on throughout almost all the copper stores. According to your expenditure and receipt-book, Captain Dave, you have made, in the last fifteen months, twelve hundred and thirty pounds; but according to this book your stock is less in value, by two thousand and thirty-four pounds, than it should have been. You are, therefore, a poorer man than you were at the beginning of this fifteen months' trading, by eight hundred and four pounds."
Captain Dave sat down in his chair, breathing hard. He took out his handkerchief and wiped the drops of perspiration from his forehead.
"Are you sure of this, boy?" he said hoarsely. "Are you sure that you have made no mistake in your figures?"
"Quite sure," Cyril said firmly. "In all cases in which I have found deficiencies I have gone through the books three times and compared the figures, and I am sure that if you put the books into the hands of any city accountant, he will bear out my figures."
For a time Captain Dave sat silent.
"Hast any idea," he said at last, "how this has come about?"
"I have none," Cyril replied. "That John Wilkes is not concerned in it I am as sure as you are; and, thinking the matter over, I see not how the apprentices could have carried off so many articles, some heavy and some bulky, when they left the shop in the evening, without John Wilkes noticing them. So sure am I, that my advice would be that you should take John Wilkes into your confidence, and tell him how matters stand. My only objection to that is that he is a hasty man, and that I fear he would not be able to keep his countenance, so that the apprentices would remark that something was wrong. I am far from saying that they have any hand in it; it would be a grievous wrong to them to have suspicions when there is no shadow of evidence against them; but at any rate, if this matter is to be stopped and the thieves detected, it is most important that they should have, if they are guilty, no suspicion that they are in any way being watched, or that these deficiencies have been discovered. If they have had a hand in the matter they most assuredly had accomplices, for such goods could not be disposed of by an apprentice to any dealer without his being sure that they must have been stolen."
"You are right there, lad—quite right. Did John Wilkes know that I had been robbed in this way he would get into a fury, and no words could restrain him from falling upon the apprentices and beating them till he got some of the truth out of them."
"They may be quite innocent," Cyril said. "It may be that the thieves have discovered some mode of entry into the store either by opening the shutters at the back, or by loosening a board, or even by delving up under the ground. It is surely easier to believe this than that the boys can have contrived to carry off so large a quantity of goods under John Wilkes's eye."
"That is so, lad. I have never liked Robert Ashford, but God forbid that I should suspect him of such crime only because his forehead is as wrinkled as an ape's, and Providence has set his eyes crossways in his head. You cannot always judge a ship by her upper works; she may be ugly to the eye and yet have a clear run under water. Still, you can't help going by what you see. I agree with you that if we tell John Wilkes about this, those boys will know five minutes afterwards that the ship is on fire; but if we don't tell him, how are we to get to the bottom of what is going on?"
"That is a difficult question, but a few days will not make much difference, when we know that it has been going on for over a year, and may, for aught we know, have been going on much longer. The first thing, Captain Dave, is to send these books to an accountant, for him to go through them and check my figures."