Chapter 19 #2
“Now, if we are done being maudlin,” said Mary in a business-like tone, “let us get to work setting these books in order.”
“You think you can help me?” asked Lord Matlock.
“I do not know if I can fix them entirely, but I can certainly do more than your secretary did. To be honest, I can see no evidence that he even made an attempt.”
The two of them set to work. The papers he had brought were statements from his bank which showed a list of deposits and withdrawals, but there were no notes to indicate what they were for.
Mary started with those, since they were certain to be accurate.
She then compared them to what she could see in the ledgers.
After an hour of work, Mary came to two conclusions.
The first was that it would be impossible to correct the ledgers. When she said as much to Lord Matlock, he hung his head in shame.
“There is no need to be so distraught,” said Mary.
“All you need to do is start over. It is not ideal, but fundamentally, these records are for your use. What matters is that you can use them. So, all we need to do is start with the balance that your statement shows and go from there in the future. It will be a little rocky at first, but if we are careful and make adjustments as we go, it will smooth out and become more useful than this. After all, as these records stand, they will never truly be accurate.”
Lord Matlock hung his head. “I did not realize I had made quite such a muddle of it. I have done this before, and my secretary didn’t have nearly as much trouble making corrections then.”
This led Mary to her second conclusion. “In this case, it is not your fault,” said Mary. “The real reason these records will never be accurate is that they have been deliberately falsified so that someone could steal from you.”
Lord Matlock looked at her dumbstruck. “That makes no sense,” he said. “The only one who could have falsified these records was Mr. Smith, and he has been faithful and honest since I hired him five years ago.”
“I cannot speak as to why he would do it, but there is no doubt in my mind that it was either solely him or that he was at least complicit in the plan. The only other person who possibly could have had anything to do with it is your housekeeper, since she is the one who would have told him how much various expenses had cost.”
He shook his head vehemently. “I am certain Mrs. Hudson would never agree to such a thing. She has been working for the Matlock family since she was fifteen. It must have been Mr. Smith alone, but I still do not understand why.”
“There are many reasons people fall to temptation,” said Mary. As she said so, she recalled those blissful days that preceded Mr. Porter’s departure from Hertfordshire and how they had led her step by step into the most dangerous waters she had ever known.
“Perhaps he had a sick relative that he needed to care for,” Mary continued. “Perhaps he saw an opportunity to obtain independence for himself. Perhaps he was motivated by sheer greed or jealousy for your way of life. It is possible we shall never know.”
“We will know when I catch him and wring my money back from him,” said Lord Matlock.
“Do you know where he went?” she asked.
That made him pause. “Honestly, I haven’t a clue,” he said.
“I don’t know where his family lives or even where he was trained.
I suppose I could ask Lord Dartmoor, who is the one who recommended him to me in the first place, but I doubt he knows much more than I.
All either of us cared about was whether Mr. Smith was capable at his job. ”
“As far as I can tell by comparing the ledgers with the statements from your bank, he has taken somewhere between three and four thousand pounds,” said Mary.
“With that much money, he would likely prefer to flee the country, though I suppose it is possible he could set himself up somewhere in this country under a pseudonym.”
Lord Matlock sighed, likely contemplating the great expense and effort he would need to expend to apprehend Mr. Smith.
“You know, I think I will just let him go,” he said after a few moments’ contemplation.
“The man deserves something after all the trouble I put him through. I think I will simply call this a very expensive life lesson and try not to allow it to happen again.” After a pause, he added, “Though I don’t know how I will prevent it. ”
“That is simplicity, itself,” said Mary. “You have a secretary in London and a separate one in Matlock. Is that correct?”
“Yes,” he replied. “At least that will be the case once I replace Mr. Smith.”
“Then twice a year, send Matlock’s books to London and vice versa. Ask each of them to check the other’s work. Then, the only way they could cheat you would be for them to collude, which would be quite difficult given their distance from each other.”
Lord Matlock’s face grew into a great grin. “Mary, you are a genius!” He leaned forward impulsively and kissed her cheek. “I simply don’t know what I would do without you.”
As a blush began to spread across Mary’s cheeks, Lord Matlock stood. “I must go find Darcy. Perhaps he can help me find a suitable replacement for Mr. Smith. Thank you, Mary. Thank you.” He bent to kiss her cheek once again. Then he dashed out the door.
Only after he was gone did Mary realize he was no longer wearing a black armband. Mary sat staring at the door for a full fifteen minutes.