asked the man loudly. "Do you dare to accuse me----?"

"I accuse you of nothing more than this," said Tarling, "that I am
perfectly satisfied that you have been robbing the firm for years. I am
equally satisfied that, even if you did not kill Mr. Lyne, you at least
know who did."

"You're mad," sneered Milburgh, but his face was white. "Supposing it
were true that I had robbed the firm, why should I want to kill Mr.
Thornton Lyne? The mere fact of his death would have brought an
examination into the accounts."

This was a convincing argument--the more so as it was an argument which
Tarling himself had employed.

"As to your absurd and melodramatic charges of robbing the firm,"
Milburgh went on, "the books are now in the hands of an eminent firm of
chartered accountants, who can give the lie to any such statement as you
have made."

He had recovered something of his old urbanity, and now stood, or rather
straddled, with his legs apart, his thumbs in the armholes of his
waistcoat, beaming benignly upon the detective.

"I await the investigation of that eminent firm, Messrs. Dashwood and
Solomon, with every confidence and without the least perturbation," he
said. "Their findings will vindicate my honour beyond any question. I
shall see this matter through!"

Tarling looked at him.

"I admire your nerve," he said, and left the office without another word.

CHAPTER XXI

COVERING THE TRAIL

Tarling had a brief interview with his assistant Whiteside, and the
Inspector, to his surprise, accepted his view of Ling Chu's confession.

"I always thought Milburgh was a pretty cool customer," Whiteside said
thoughtfully. "But he has more gall than I gave him credit for. I would
certainly prefer to believe your Chink than I would believe Milburgh.
And, by the way, your young lady has slipped the shadow."

"What are you talking about?" asked Tarling in surprise.

"I am referring to your Miss Odette Rider--and why on earth a grown-up
police officer with your experience should blush, I can't imagine."

"I'm not blushing," said Tarling. "What about her?"

"I've had two men watching her," explained Whiteside, "and whenever she
has taken her walks abroad she has been followed, as you know. In
accordance with your instructions I was taking off those shadows
to-morrow, but to-day she went to Bond Street, and either Jackson was
careless--it was Jackson who was on the job--or else the young lady was
very sharp; at any