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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
waste paper 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 practicing 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 further。 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 wishes 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 pocket…book 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 the 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； q uite 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
upstairs 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 creditMr。 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； I can promise you。
FROM CHIEF INSPECTOR THEAKSTONE TO MR。 MATTHEW SHARPIN。
July 12th。
SIRSergeant Bulmer has already told you to consider yourself
suspended until further notice。 I have now authority to add that
your services as a member of the Detective police are positively
declined。 You will please to take this letter as notifying
officially your dismissal from the force。
I may inform you； privately； that your rejection is not intended
to cast any reflections on your character。 It merely implies that
you are not quite sharp enough for our purposes。 If we _are_ to
have a new recruit among us； we should infinitely prefer Mrs。
Yatman。
Your obedient servant；
FRANCIS THEAKSTONE。
NOTE ON THE PRECEDING CORRESPONDENCE； ADDED BY MR。 THEAKSTONE。
The inspector is not in a position to append any explanations of
importance to the last of the letters。 It has been discovered
that Mr。 Matthew Sharpin left the house in Rutherford Street five
minutes after his interview outside of it with Sergeant Bulmer；
his manner expressing the liveliest emotions of terror and
astonishment； and his left cheek displaying a bright patch of
red； which looked as if it might have been the result of what is
popularly termed a smart box on the ear。 He was also heard by the
shopman at Rutherford Street to use a very shocking expression in
reference to Mrs。 Yatman； and was seen to clinch his fist
vindictively as he ran round the corner of the street。 Nothing
more has been heard of him； and it is conjectured that he has
left London with the intention of offering his valuable services
to the provincial police。
On the interesting domestic subject of Mr。 and Mrs。 Yatman still
less is known。 It has； however； been positively ascertained that
the medical attendant of the family was sent for in a great hurry
on the day when Mr。 Yatman returned from the milliner's shop。 The
neighboring chemist received； soon afterward； a prescription of a
soothing nature to make up for Mrs。 Yatman。 The day after； Mr。
Yatman purchased some smelling…salts at the shop； and afterward
appeared at the circulating lib