usual. It was lettered _Freer
Enterprises_ and even as he knocked and entered, the wording rang a
bell.

There was only one desk but it was efficiently equipped with the latest
in office gadgetry. The room was quite choked with files and even a
Mini-IBM tri-unit. The man behind the desk was old-fashioned enough to
wear glasses, but otherwise seemed the average aggressive executive type
you expected to meet in these United States of the Americas. He was
possibly in his mid-thirties and one of those alert, over-eager
characters irritating to those who believe in taking matters less than
urgently.

He looked up and said snappily, "What can I do for you?"

Tracy dropped into an easy-going characterization. "You're the people
who sell the soap?"

"That is correct. What can I do for you?"

Tracy said easily, "Why, I'd like to ask you a few questions about the
enterprise."

"To what end, sir? You'd be surprised how busy a man I am."

Tracy said, "Suppose I'm from the Greater New York _News-Times_ looking
for a story?"

The other tapped a finger on his desk impatiently. "Pardon me, but in
that case I would be inclined to think you a liar. The _News-Times_
knows upon which side its bread is spread. Its advertisers include all
the soap companies. It does not dispense free advertising through its
news columns."

Tracy chuckled wryly, "All right. Let's start again." He brought forth
his wallet, flicked through various identification cards until he found
the one he wanted and presented it. "Frank Tracy is the name," he said.
"Department of Internal Revenue. There seems to be some question as to
your corporation taxes."

"Oh," the other said, obviously taken aback. "Please have a chair." He
read the authentic looking, but spurious credentials. Tracy took the
proffered chair and then sat and looked at the other as though it was
his turn.

"My name is Flowers," the Freer Enterprises man told him, nervously.
"Frederic Flowers. Frankly, this is my first month at the job and I'm
not too well acquainted with all the ramifications of the business." He
moistened his lips. "I hope there is nothing illegal--" He let the
sentence fade away.

Tracy reclaimed his false identity papers and put them back into his
wallet before saying easily, "I really couldn't say, as yet. Let's have
a bit of questions and answers and I'll go further into the matter."

Flowers regained his confidence. "No reason why not," he said quickly.
"So far