Do not get the impression, just because Jane is forever talking to herself, that she is not quite right in the head, or even unusually inclined towards contemplation. It was simply that in her profession there are not many people to talk to, and if one is naturally talkative one does the best one can. It is important that this point be made early, since Jane has a lot to do in this story, and you should not be put off her just because she soliloquizes. So did Hamlet. Give the poor girl a chance.

Extremely strange, she considered, and stared at the ledger in front of her through eyes made watery by deciphering handwriting worse even than her own. Undoubtedly there has been a visit from the Cock-Up Fairy at some stage; but when, and how?

It should not have been her job to look at the ledgers recording the current accounts; but an exasperating detail in quite ordinary calculation had gone astray, and she had, just for once, become so engrossed in the abstract interest of solving it that she had stayed with it for six hours, including her lunch break. Although she was not aware of it, she was pulling off a quite amazing tour de force of accountancy that her superiors would never have believed her capable of.

The reason why she had gone overboard on this one was a name. It wasn’t a particularly common name, you see, and she had come across it once already. The name was Vanderdecker, J.

Vanderdecker, J had a current account with the National Lombard Bank. It contained £6.42. It had contained £6.42 for well over a hundred years.

A pity, Jane said to herself, it hadn’t been a deposit account. The bank staff had stared at her as if she was completely crazy when she demanded the excavation of ledgers going back almost to the dawn of time. They had protested. They had assured her that the ledgers for the period before 1970 had been incinerated years ago. They had told her that even if they hadn’t been incinerated (which they had), they had been lost. Even if they hadn’t been lost, they were hopelessly difficult to get at. They were in storage at the bank’s central storage depot in Newcastle-under-Lyme. Even if they weren’t in Newcastle-under-Lyme, they were in the cellar. There were spiders in the cellar. Big spiders. A foolhardy clerk had gone into the cellar five years ago, and all they ever found of him was his shoes.

Until computerisation, all the ledgers were handwritten, and some of the handwriting was difficult to read. Jane’s eyesight had never been brilliant, and too much staring at scrawly copperplate gave her a headache. She had a headache now; not one of your everyday temple-throbbers but something drastic in the middle of her forehead. Despite this, she was managing to think.

The logical explanation of the mystery—there is always a logical explanation—was that Vanderdecker, J had opened an account in 1879, lived his normal span of years and died, leaving the sum of £6⁄8⁄4d. In the anguish of his parting (Jane had read some deathbed scenes in Victorian novels and knew that people made a meal of such things in those days) the account had been overlooked. Inertia, the banker’s familiar demon, had allowed the account to drift along from year to year like an Iron Age body in a peat bog, dead but perfectly preserved, and here it was to this day. Very salutary.

The only problem was the name J Vanderdecker in the register of the Union Hotel. Dammit, it wasn’t a common name; and if J Vanderdecker was swanning around Bridport two years ago, and seven years before that, he couldn’t have died in the early nineteen-hundreds, which was what the sensible theory demanded.

Anyone but an accountant would have told the sensible theory to stuff it and gone on with something else. But accountants are different. Legend has it that all accountants are descended from one Barnabas of Sidon, a peripheral associate of the disciples of Our Lord who had done the accounts for Joseph’s carpentry business in Galilee. After receiving a severe shock at the Feeding of the Five Thousand, he had been present at the Last Supper but had missed all the fun because he was too busy adding up the bill and trying to remember who had had what. Like fish, accountants see things in a different way from people, and details which people find unimportant are their reason for existing.

Well now, said Jane to herself, what are we going to do about this? In theory, all she had to do was report her findings to the manager, who would say, Yes how interesting, have you got much more to do or will you be going soon? and then write the account off against arrears of bank charges as soon as she left the premises. Jane felt very strongly, for some reason, that this was not something that ought to happen. She had no idea why it was important, but it was.

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