Название: When London Burned : a Story of Restoration Times and the Great Fire
Автор: Henty George Alfred
Издательство: Public Domain
Жанр: Зарубежная классика
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"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 СКАЧАТЬ