mary refuge of guilty men," the coroner frowned
at the witness. "In the presence of murder, all honest men speak
frankly. What motive have you in concealing Mr. Whitmore's whereabouts
during his absence from his office?"

"I must decline to say anything further until I have consulted with
counsel," the secretary answered readily.

Certainly the two last replies smacked strongly of guilt, or at least,
criminal knowledge. If not the actual murderer, he might be an accessory
before the fact. So thought the coroner, and the cold gleam of authority
in his eyes betrayed his belief.

"Since you won't speak, it is my duty to commit you to jail," he
declared.

"On what charge?" demanded the witness.

"On suspicion of being involved in the crime."

The secretary made no effort to combat the coroner's resolve. He simply
bowed his head meekly, ready to submit. Britz, however, who had caught
every fleeting emotion that passed across the witness's countenance, was
not prepared to see Beard silenced through intimidation.

"Coroner," he said, "suppose you adjourn the inquest for the present? I
want to take Mr. Beard with me to Mr. Whitmore's home. He may be of
service there."

"Very well," reluctantly agreed the coroner. "Take him!"

CHAPTER VI

Had Herbert Whitmore, in a spirit of diabolical fun, resolved to present
the New York police with a baffling murder mystery, he could not have
carried out the design more effectively than in the manner of his taking
off. Not a clue to the perpetrator of the crime or the manner of its
accomplishment, was found in the merchant's home. There were not wanting
signs of hasty destruction, but the obliteration of all possible leads
had been complete.

Two hours were consumed in the search of the house, and all the while
Beard looked on silently, offering neither help nor hindrance. Britz,
pursuing the search with the help of Greig, put an occasional question
to the secretary, but the almost invariable reply was a non-committal
shrug of the shoulders.

"Since you won't tell us anything about Mr. Whitmore, kindly inform me
where _you_ spent the morning?" demanded Britz.

"Up to ten o'clock I was in this house," the secretary replied. "Then I
visited the office of the Garfield Safe Deposit Company. I remained in
the vaults, assorting Mr. Whitmore's papers until three o'clock. From
there I came directly to the iron works."

"In other words, you have a complete alibi with which to