he witness. And to him
Brent also turned, with an instinctive feeling that he possibly held a
key to those mysteries which had not yet been produced.

Matthew James Nettleton, Member of the Society of Incorporated
Accountants and Auditors. Borough Accountant of Hathelsborough during
the last seven years. During that period in close touch with all the
persons concerned in the present matter.

"Mr. Nettleton," said Meeking, "you are Borough Accountant of
Hathelsborough?"

The witness folded his hands on the ledge of the box and shook his head.

"No," he answered. "Was."

"Was? What do you mean?"

"I have resigned my appointment."

"When?"

"Yesterday--at six o'clock last evening, to be precise."

"May I ask why?"

"You may, sir. Because I knew the inquiry just held by the Inspector of
the Local Government Board to be an absolute farce! Because I know that
the financial affairs of the borough are rotten-ripe! Because I utterly
refuse to be a cat's paw in the hands of the Town Trustees any longer!
Those are my reasons."

Tansley dug his elbow into Brent's ribs as an irrepressible murmur of
surprise broke out all round the court. But Brent was watching the men
in the dock. Krevin Crood smiled cynically; the smile developed into a
short, sharp laugh. But Simon's flabby face turned a dull red, and
presently he lifted his big silk handkerchief and wiped his forehead.
Meeking waited a moment, letting the witness's outburst have its full
effect. Then, amidst a dead silence, he leaned towards the box.

"Why didn't you say all that at the recent inquiry?" he asked.

"Because it wouldn't have been a scrap of good!" retorted the witness.
"Those affairs are all cut-and-dried. My only course was to do what I
did last night--resign. And to give evidence now."

Meeking twisted his gown together and looked at the magistrates. He ran
his eye carefully along the row of faces, and finally let it settle
again on his witness.

"Tell their Worships, in your own fashion, your considered opinion as to
the state of the borough finances," he said. "Your opinion based on your
experience."

"They are, as I said just now, absolutely rotten!" declared Nettleton.
"It is now seven years since I came to this place as Borough Accountant.
I found that under an ancient charter the whole of the financial
business of the borough was in the hands of a small body known as the
Town Trustees, three only in number. It is marvellous that such a