The Officer and the Lady. Dorothy Elbury

was interrupted by the sound of a man’s teasing laughter, interspersed with a breathless giggling, which he had no difficulty in recognising as his sister Jessica’s.

      He got up at once and peered curiously out of the window into the stable yard. A sudden fury overcame him as he surveyed the scene.

      Philip Wentworth was leaning over the top of the stable’s half-door, casually chatting to Jessica Beresford. His manner, insofar as Beresford could determine from this distance, seemed highly impertinent and over-familiar. His sister, in return, was behaving in what Beresford could only describe as the most ‘hoydenish’ way imaginable, tossing her curls and flirting abominably with the grinning Wentworth.

      With an angry, forbidding expression on his face, he flung open the office door and strode over to the couple.

      ‘Go to your room this instant, Jessica,’ he ground out forcibly.

      At his sudden intervention the girl’s giggles subsided into a squeak of dismay.

      ‘Oh, honestly, Matt, we were only—’ she started to protest but then, having correctly interpreted the warning light in Beresford’s eye, she clamped her lips together and, without a backward glance at her co-conspirator, flounced off in the direction of the kitchen.

      ‘Don’t be so hard on the lass—she’s entitled to a bit of fun!’

      Wentworth, apparently unperturbed at Beresford’s sudden arrival, had turned back to his work and was nonchalantly coiling a leading-rein. Beresford leaned over the stable door and beckoned to him.

      ‘A word, Wentworth, if you please,’ he said, in a voice that brooked no argument.

      Somewhat warily Wentworth approached the door, his lips parted in a tentative smile. ‘Now then, Mr Beresford, you surely aren’t going to fly off the handle about a bit of harmless teasing,’ he challenged his new master. ‘Jess and I often have a bit of a chat when she’s in the yard.’

      Beresford gritted his teeth. ‘I do not care for your attitude, Wentworth. In future you will oblige me by referring to all members of the family in the correct manner and, if I have any more of your insolence, I shall have no hesitation in dismissing you. It has become increasingly clear to me that you have taken to acting well above your station since Sir Matthew’s death. Allow me to inform you, my man, I have no intention of putting up with it!’

      Without waiting for a reply, he turned on his heel and strode back to the office, where he perceived that Imogen and Seymour, having witnessed the final moments of the conflict, were standing in the doorway, anxiously awaiting his return.

      ‘God’s teeth, Matt!’ muttered Seymour, as he stepped aside to allow his friend to enter. ‘You have certainly made an enemy there! You should have seen the man’s face! What the devil did he do to get you so riled?’

      Still inwardly fuming, Beresford described the events that had led to the confrontation. ‘I shall have to get rid of the fellow as soon as possible,’ he said. ‘Unfortunately, we will have to keep him on until we get some more hands, but I doubt if he will cause any more trouble—not if he values his position!’

      Privately, Imogen was not at all sure that Wentworth would take his public chastisement quite so meekly, but she was glad that Beresford had warned him off Jessica and was happy to tell him so, adding, ‘I must admit that I was getting quite worried about the way she hung around the stables whenever he was there. Miss Widdecombe and I have both spoken to her about it on several occasions and when I challenged him about the matter in the copse earlier he lost his temper and told me to mind my own business.’

      Much as I did myself, Beresford was thinking and, determined to clear up the matter without further ado, he cleared his throat and said, ‘I believe I owe you an apology for my own crass behaviour this morning, Miss Priestley.’

      ‘I am inclined to think that we should put that regrettable episode behind us, Mr Beresford,’ replied Imogen, endeavouring to keep her tone light, for she had not totally forgiven him for his previously dismissive attitude towards her. ‘I am sure that it was merely an unfortunate misunderstanding on your part. You had no reason to suppose that I would know anything about estate matters. I understand that Nicholas has informed you that I used to help Mr Chadwick with the accounts before Wentworth took them over?’

      ‘It is somewhat unusual in one of your sex,’ he pointed out, with a smile that suddenly caused Imogen to experience the most extraordinary palpitations.

      With an effort, she forced herself to tear her eyes away from his and, somewhat flustered, began to fumble clumsily with the sets of accounts books that were situated in a cabinet behind the desk.

      ‘Yes, so I believe,’ she managed somewhat breathlessly, at the same time selecting and preparing to take down two of the heavy volumes. She found herself forestalled by Beresford who, realising her intention, had promptly reached out to relieve her of her burden while Seymour, who had been watching the highly charged interchange between the pair with unconcealed interest, swept aside the piles of papers on the desktop to make space for the books.

      ‘Your cousin tells me that you suspect some irregularities in the figures,’ said Beresford, as he motioned Imogen into the big leather chair behind the desk. ‘Do you think you could show us what you have found?’

      ‘You will need to look at the two previous years’ accounts first,’ she replied, already thumbing her way through the pages of one of the volumes. Having managed to still the disquieting sensations that had threatened to overcome her resolve, her voice was now perfectly calm. Now that she finally had the opportunity to vindicate her suspicions, she was determined not to allow anything to distract her from that task.

      ‘This first one is for 1813—it will give you some idea of the rents we normally received from the tenant farmers and the revenue from the corn yield. Corn prices, as you must be aware, have increased quite dramatically throughout the war years but, when you look at last year’s figures,’ she said, indicating the relevant column in the second ledger, ‘you will see that the corn revenue for the year appears to be considerably lower than one would have expected it to be.’

      Beresford and Seymour studied the figures she had indicated and both men agreed that there was certainly a surprising difference.

      ‘Perhaps last year was not as good a harvest,’ suggested Seymour. ‘I understand that the weather here was pretty poor during the summer months.’

      ‘Yes, that is perfectly true,’ admitted Imogen. ‘But, as a result of the war, corn prices have almost doubled since 1813 and now—if one of you gentlemen would be so kind as to pass me 1814…?’

      Beresford again sprang to carry out her request and laid the book at her elbow, watching her with interest as she riffled through the pages.

      ‘Yes, here it is,’ she eventually announced, her face alight with satisfaction. ‘If you look carefully, you will see that some of the figures have been altered—someone has scratched parts of the eights out to make them look like threes, sevens have been turned into fours—and here…’ She jabbed her finger on place after place in the neat columns of figures. ‘Sixes to noughts—all giving the impression that the revenue was much lower than it actually was—and that, gentlemen, is by no means all.’ She flicked over the pages, searching for more anomalies to show them. ‘See here, on the debit side, threes and fives have been altered to the figure eight and the number one has become either a four or a seven and, sometimes, even a nine!’

      ‘They certainly look like alterations,’ agreed Beresford, with a puzzled frown. ‘But there is no way of knowing whether they have been tampered with recently or were merely corrections made at the time of entry—even the best accountants have been known to commit errors!’

      Dismayed at his negative reaction to the quite considerable research that she had managed to carry out under very difficult circumstances, Imogen heaved a sigh. ‘There is a perfectly simple way to prove my point, Mr Beresford,’ she said wearily. ‘In the first place, if you tot up the columns you will see that the altered totals do not agree. Secondly, I