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'Well, the estate had always run at a loss,' he said.

Mr Mirkin's scepticism was positively surgical. 'You seriously expect me to believe that?' he asked. Mr Wyman answered that there was no proof to the contrary.

'We shall see about that,' said Mr Mirkin. 'I intend to make the most thorough investigation of the Flawse accounts. Personally.'

Mr Wyman hesitated. He was caught between the devil of his past and the deep blue sea of the Senior Collector Supertax Division (sub-department, Evasion of). On the whole he decided that it might be as well for his future if Mr Mirkin learnt from personal experience how difficult it was to extract taxes from the Flawse family. He therefore said nothing and Mr Mirkin drove off unwarned.

He arrived at Wark and was directed via Black Pockrington to Flawse Hall. There he met his first obstacle in the shape of the locked gate on the bridge over The Cut. Using the intercom which Lockhart had installed he spoke to Mr Dodd. Mr Dodd was polite and said he would see if his master was at home.

'There's a man from the Inland Revenue down at the bridge,' he told Lockhart who was sitting in the study. 'He says he is the Senior Collector of Taxes, You'll not be wanting to speak to him.'

But Lockhart did speak. He went to the intercom and asked Mr Mirkin by what right he was trespassing on private property.

'By my right as Senior Collector of Taxes,' said Mr Mirkin, 'and the question of private property does not arise. I am entitled to visit you to inquire into your financial affairs and…'

As he spoke Mr Dodd left the house by way of the kitchen garden and crossed the fell to the dam. Mr Mirkin, by this time too irate to observe the landscape, continued his argument with Lockhart.

'Will you or will you not come down and unlock this gate?' he demanded. 'If you don't I shall apply for a warrant. What is your answer?'

'I shall be down in just a moment,' said Lockhart, 'I have an idea it's going to rain and I'll need an umbrella.' Mr Mirkin looked up into a cloudless sky. 'What the hell do you mean you'll need an umbrella?' he shouted into the intercom. 'There's not a sign of rain.'

'Oh, I don't know,' said Lockhart, 'we get very sudden changes of weather in these parts. I have known it to pour down without warning.'

At that moment Mr Dodd undid the main sluice gates at the base of the dam and a white wall of water issued from the great pipes. Ten feet high it hurtled down The Cut just as Mr Mirkin was about to protest that he had never heard such nonsense in his life.

'Downpour indeed…' he began and stopped. A horrid surging noise sounded round the corner of the hillside. It was part hiss and part thunder. Mr Mirkin stood and looked aghast. The next moment he was running hell for leather past his car and up the metalled track towards Black Pockrington. He was too late. The wall of water was less than ten feet deep now but of sufficient depth to sweep the car and the Senior Collector of Taxes (Supertax Division, etc.) off their tyres and feet and carry them a quarter of a mile down the valley and into the tunnel. To be precise, the water carried Mr Mirkin into the tunnel while the car lodged itself across the entrance. Only then did Mr Dodd close the sluice gates and, taking the precaution of adding three inches to the rainwater gauge on the wall beside the dam, he made his way back to the Hall.

'I doubt he'll be coming back the same way,' he told Lockhart who had observed the Collector's submergence with relish.

'I wouldn't be too sure,' said Lockhart while Jessica, out of the kindness of her heart, hoped the poor man could swim.

There was no kindness in Mr Mirkin's heart by the time he had issued from the tunnel a mile farther on and having been bounced, bashed, trundled and sucked through several large pipes and two deep tanks, finally came to rest in the comparative calm of the subsidiary reservoir beyond Tombstone Law. Half drowned and badly grazed and with murder in his heart, not to mention water everywhere, he clambered up the granite bank and staggered towards a farmhouse. The rest of the way to Hexham he travelled by ambulance and was lodged in the hospital there suffering from shock, multiple abrasions and dementia taxitis. When he could speak again, he sent for Mr Wyman.

'I demand that a warrant be issued,' he told him.

'But we can't apply for a warrant unless we've sufficient evidence of tax evasion to convince a magistrate,' said Mr Wyman, 'and quite frankly…'

'Who's talking about tax evasion, you fool?' squawked Mr Mirkin. 'I'm talking about assault with intent to kill, attempted murder…'

'Just because it rained rather hard,'- said Mr Wyman, ' and you got caught…'

Mr Mirkin's reaction was so violent that he had to be sedated and Mr Wyman had to lie on a couch in Accident Emergencies holding his nose tightly above the bridge to stop it bleeding.

But Mr Mirkin was not the only person to suffer a sense of loss. The discovery of the late Mrs Flawse in a shell crater surrounded by gold sovereigns came as a shock to Jessica.

'Poor mummy,' she said when an officer from the Royal Artillery brought her the sad news, 'she never had much bump of direction and it's nice to know she didn't suffer. You did say death was instantaneous?'

'Absolutely,' said the officer, 'we bracketed her first and then all six guns fired a salvo and we were bang on target.'

'And you say she was surrounded by Sovereigns?' asked Jessica. 'That would have made her very proud. She always was a great admirer of the Royal Family and to know that they were with her in her hour of need is a wonderful comfort.'

She left the officer in a state of some perplexity and went about the more urgent business of nest-making. She was two weeks' pregnant. It was left to Lockhart to offer his apologies to the Major for the inconvenience caused by Mrs Flawse's failure to look where she was going.

'I feel very strongly about trespass myself,' he said as he saw the officer to the door, 'disturbs the game no end to have people hiking all over the countryside and with absolutely no right. If you ask me, and out of the hearing of my wife of course, the woman got what was coming to her. Damned fine shooting, what!' The Major handed over the jam jar containing Mrs Flawse and left hurriedly.

'Talk about sang-bloody-froid,' he muttered as he drove down the hill.

Behind him Mr Dodd was about to empty the jam jar into the cucumber frame when Lockhart stopped him.

'Grandfather loathed her,' he said, 'and besides, there'll have to be an official funeral.'

Mr Dodd said it seemed a waste of a good coffin but Mrs Flawse was laid to rest beside Mr Taglioni two days later. This time Lockhart's inscription on the headstone was only slightly equivocal and read:

'Beneath this stone lies Mrs Flawse Who foolishly went out of doors. She met her end by dint of shell, Let those that missed her wish her well.'

Jessica was particularly touched by the last line.

'Mummy was such a wonderful woman,' she told Mr Bullstrode and Dr Magrew who put in a somewhat unwilling appearance at the funeral, 'she would love to know she had been immortalized in poetry.'

Dr Magrew and Mr Bullstrode didn't share her certainty.

'I'd have preferred the relative pronoun to be a bit more personal than that,' said the doctor, looking at the wreaths and the jam jar contributed by Mr Dodd. It contained a vixen's brush. Mr Bullstrode was rather more concerned with the Army's role in the affair.