'How much did he spend?' asked Mrs Armitage.
'Nigh on the whole three million pounds he had secured for all his worldly goods,' said Miller. 'In US dollars — and his market is always calculated in US dollars — six and a quarter million dollars; twelve and a half thousand ounces in all. Or, as I said, two hundred and fifty ingots each of fifty fine ounces weight.'
'Where did he take them all?' Armitage senior demanded.
'To his manor in Kent,' said Miller. He was enjoying his moment and was aware with anticipatory pleasure that he had more to reveal.
'But I have been there,' protested Pound.
'With a lawyer's eye. Mine is that of an investigator,' said Miller. 'And I knew what I was looking for. So I did not start with the house, but with the outbuildings. Are you aware that Mr Hanson had an extremely well-equipped carpentry workshop in a former barn behind the stables?'
'Certainly,' said Pound. 'It was his hobby.'
'Precisely,' said Miller. 'And it was here I concentrated my efforts. The place had been scrupulously cleaned; vacuum-cleaned.'
'Possibly by Richards, the chauffeur/handyman,' said Pound.
'Possibly, but probably not. Despite the cleaning, I observed stains on the floorboards and had some splinters analysed. Diesel fuel. Pursuing a hunch, I thought of some kind of machine, an engine perhaps. It's small enough market and I found the answer within a week. Last May Mr Hanson bought a powerful diesel-fuelled electric generator and installed it in his workshop. He disposed of it for scrap just before he died.'
'To operate his power tools, no doubt,' said Pound.
'No, the ring main was strong enough for that. To operate something else. Something that needed enormous power. In another week I had traced that too. A small, modern and very efficient furnace. It too is long gone, and I have no doubt the ladles, asbestos gloves and tongs have been dumped at the bottom of some lake or river. But, I think I may say I was a little more thorough than Mr Hanson. Between two floorboards, jammed out of sight and covered by compacted sawdust, no doubt just where it had fallen during his operations, I discovered this.'
It was his piece de resistance and he drew out the moment. From his case he took a white tissue and slowly unwrapped it. From inside he held up a thin sliver of congealed metal that glittered in the light, the sort of sliver that must have dribbled down the side of a ladle, coagulated and dropped off. Miller waited while all stared at it.
'I have had it analysed of course. It is high-grade 99.95 per cent pure platinum.'
'You have traced the rest?' whispered Mrs Armitage.
'Not yet, madam, but I shall. Have no fear. You see Mr Hanson made one great mistake in selecting platinum. It has one property that he must have underestimated and yet which is quite unique. Its weight. Now at least we know what we are looking for. A wooden crate of some kind, apparently innocent to look at, but — and this is the point — weighing just under half a ton…
Mrs Armitage threw back her head and uttered a strange raucous cry like the howl of a wounded animal. Miller jumped a foot. Mr Armitage dropped his head forward into his hands. Tarquin Armitage rose to his feet, his spotty complexion brick red with rage, and screamed, 'That bloody bastard.'
Martin Pound stared unbelievingly at the startled private investigator. 'Good Lord,' he said. 'Oh, my goodness me. He actually took it with him.'
Two days later Mr Pound informed the Inland Revenue of the full facts of the case. They checked the facts and, albeit with an ill grace, declined to pursue.
Barney Smee walked happily and with a brisk pace towards his bank, confident he would just get there before they closed for the Christmas holiday. The reason for his pleasure was tucked inside his breast pocket: a cheque for a quite substantial sum, but only the last of a series of such cheques that over the past few months had ensured him a much higher income than he had ever managed to earn in twenty years in the risky business of dealing in scrap metals for the jewellery industry.
He had been right, he congratulated himself, to take the risk, and it had undeniably been a high one. Still, everyone was in the tax-dodging business nowadays and who was he to condemn the source of good fortune simply because the man had wished to deal only in cash? Barney Smee had no difficulty in understanding the silver-haired investor who called himself Richards and had a driving licence to prove it. The man evidently had bought his 50-ounce ingots years before, when they were cheap. To have sold them on the open market through Johnson Matthey would beyond doubt have secured him a higher price, but at what cost in capital gains tax? Only he could have known and Barney Smee was not one to probe.
In any case, the whole trade was rife with cash deals. The ingots had been genuine; they even bore the original assay mark of Johnson Matthey, from whom they had once come. Only the serial number had been blazed out. That had cost the old man a lot, because without the serial number Smee could not offer him anything near fair market price. He could only offer scrap price, or producer's price, about 440 US dollars an ounce. But then, the serial numbers would have identified the owner to the Inland Revenue, so maybe the old man knew his onions after all.
Barney Smee had got rid of all fifty eventually, through the trade, and had made a cool ten dollars an ounce for himself. The cheque in his pocket was for the sale of the last of the deal, the ultimate two ingots. He was blissfully unaware that in other parts of Britain another four like himself had also spent the autumn filtering fifty 50-ounce ingots each back into the market through the second-hand trade, and had bought them for cash from a silver-haired seller. He swung out of the side street and into the Old Kent Road. As he did so he collided with a man descending from a taxi. Both men apologized to each other and wished each other a merry Christmas. Barney Smee passed on his contented way.
The other man, a solicitor from Guernsey, peered up at the building where he had been dropped, adjusted his hat and made for the entrance. Ten minutes later he was closeted with a somewhat mystified Mother Superior.
'May I ask, Mother Superior, whether Saint Benedict's Orphanage qualifies as a registered charity under the Charities Act?'
'Yes,' said the Mother Superior. 'It does.'
'Good,' said the lawyer. 'Then no infringement has taken place and there will be no application in your case of the capital transfer tax.'
'The what?' she asked.
'Better known as the "gift tax",' said the lawyer with a smile. 'I am happy to tell you that a donor whose identity I cannot reveal, under the rules of confidentiality governing business between client and lawyer, has seen fit to donate a substantial sum to your establishment.'
He waited for a reaction, but the grey-haired old nun was staring at him in bewilderment.
'My client, whose name you will never know, instructed me quite specifically to present myself to you here on this day, Christmas Eve, and present you with this envelope.'
He took an envelope of thick cartridge paper from his briefcase and held it out to the Mother Superior. She took it but made no move to open it.
'I understand it contains a certified bank cheque, purchased from a reputable merchant bank incorporated in Guernsey, drawn on that bank and made out in favour of Saint Benedict's Orphanage. I have not seen the contents, but those were my instructions.'
'No gift tax?' she queried, holding the envelope, irresolute. Charitable donations were few and far between, and usually hard fought for.
'In the, Channel Islands we have a different fiscal system to that of the United Kingdom mainland,' said the lawyer patiently. 'We have no capital transfer tax. We also practise bank confidentiality. A donation within Guernsey or the Islands attracts no tax. If the recipient is domiciled or resident within the UK mainland, then he or she would be liable under mainland tax law. Unless already exempted. Such as by the Charities Act. And now, if you will sign a receipt for one envelope, contents unknown, I will have discharged my duty. My fee is already settled and I would like to get home to my family.'