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