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.