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which still confronted him, and expressing the hope that the chief in dealing with the smuggling conspiracy would cooperate with him in connection with the murder.

The latter had listened with an expression of amazement, which towards the end of the inspector’s statement changed to one of the liveliest satisfaction. He gracefully congratulated both men on their achievements, and expressed his gratification at what had been discovered and his desire to cooperate to the full with the inspector in the settling up of the case.

The three men then turned to details. To Hilliard’s bitter disappointment it was ruled that, owing to his being known to at least three members of the gang, he could take no part in the final scenes, and he had to be content with the honour of, as it were, a seat on the council of war. For nearly an hour they deliberated, at the end of which time it had been decided that Stopford Hunt, one of the Customs Department’s most skillful investigators, should proceed to Hull and tackle the question of the distribution of the brandy. Willis was to go to Paris, interest the French authorities in the Bordeaux end of the affair, and then join Hunt in Hull.

Stopford Hunt was an insignificant-looking man of about forty. All his characteristics might be described as being of medium quality. He was five feet nine in height, his brown hair was neither fair nor dark, his dress suggested neither poverty nor opulence, and his features were of the type known as ordinary. In a word, he was not one whose appearance would provoke a second glance or who would be credited with taking an important part in anything that might be in progress.

But for his job these very peculiarities were among his chief assets. When he hung about in an aimless, loafing way, as he very often did, he was overlooked by those whose actions he was so discreetly watching, and where mere loafing would look suspicious, he had the inestimable gift of being able to waste time in an affairé and preoccupied manner.

That night Willis crossed to Paris, and next day he told his story to the polite chief of the French Excise. M. Max was almost as interested as his English confrère, and readily promised to have the French end of the affair investigated. That same evening the inspector left for London, going on in the morning to Hull.

He found Hunt a shrewd and capable man of the world, as well as a pleasant and interesting companion.

They had engaged a private sitting-room at their hotel, and after dinner they retired thither to discuss their plan of campaign.

“I wish,” said Willis, when they had talked for some moments, “that you would tell me something about how this liquor distribution business is worked. It’s outside my job, and I’m not clear on the details. If I understood I could perhaps help you better.”

Hunt nodded and drew slowly at his pipe.

“The principle of the thing,” he answered, “is simple enough, though in detail it becomes a bit complicated. The first thing we have to remember is that in this case we’re dealing, not with distillers, but with rectifiers. Though in loose popular phraseology both businesses are classed under the term ‘distilling,’ in reality there is a considerable difference between them. Distillers actually produce the spirit in their buildings, rectifiers do not. Rectifiers import the spirit produced by distillers, and refine or prepare it for various specified purposes. The check required by the Excise authorities is therefore different in each case. With rectifiers it is only necessary to measure the stuff that goes into and comes out of the works. Making due allowance for variation during treatment, these two figures will balance if all is right.”

Willis nodded, and Hunt resumed.

“Now, the essence of all fraud is that more stuff goes out of the works than is shown on the returns. That is, of course, another way of saying that stuff is sold upon which duty has not been paid. In the case of a rectifying house, where there is no illicit still, more also comes in than is shown. In the present instance you yourself have shown how the extra brandy enters. Our job is to find out how it leaves.”

“That part of it is clear enough anyway,” Willis said with a smile. “But brandy smuggling is not new. There must surely be recognised ways of evading the law?”

“Quite. There are. But to follow them you must understand how the output is measured. For every consignment of stuff that leaves the works a permit or certificate is issued and handed to the carrier who removes it. This is a kind of waybill, and of course a block is kept for the inspection of the surveying officer. It contains a note of the quantity of stuff, date and hour of starting, consignee’s name and other information, and it is the authority for the carrier to have the liquor in his possession. An Excise officer may stop and examine any dray or lorry carrying liquor, or railway wagon, and the driver or other official must produce his certificate so that his load may be checked by it. All such what I may call surprise examinations, together with the signature of the officer making them, are recorded on the back of the certificate. When the stuff is delivered, the certificate is handed over with it to the consignee. He signs it on receipt. It then becomes his authority for having the stuff on his premises, and he must keep it for the Excise officer’s inspection. Do you follow me so far?”

“Perfectly.”

“The fraud, then, consists in getting more liquor away from the works than is shown on the certificates, and I must confess it is not easy. The commonest method, I should think, is to fill the kegs or receptacles slightly fuller than the certificate shows. This is sometimes done simply by putting extra stuff in the ordinary kegs.

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