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' "From the officers and mess…"' he read underneath a large wreath, 'from what I have heard they should have left the mess out. It would have been more tactful all things considered.' As they left the churchyard they noticed Lockhart deep in conversation with the Major.

'It does not augur well,' said the solicitor. 'You heard what happened to the Tax Collector?'

Dr Magrew had in fact treated the man. 'I doubt it will be a few days before he's up and about,' he said. 'I put both his legs in plaster.'

'I had no idea he had broken them,' said Mr Bullstrode. Dr Magrew smiled.

'He hadn't,' he said, 'but I thought it best to be on the safe side.'

'My feelings exactly,' said Mr Bullstrode, *I wouldn't want to pit myself against the bastard with him in so close communion with the Army.'

But Lockhart's interest in military matters was by and large pacific and concerned with preventing any further accident of the sort that had happened to Mrs Flawse.

'I'd be happy to have you put your notices up a bit closer to the house and on my ground,' he told the Major. 'It would keep people from interfering with my game.'

What his game was he kept to himself but the Major was touched by his generosity.

'I'll have to get permission from the Ministry,' he said, 'but isn't there anything else we can do to help?'

'Well, as a matter of fact there is,' said Lockhart.

Next day he drove to Newcastle with a trailer behind the car and when he returned both car and trailer were loaded to the brim with fresh electronic equipment. He made two subsequent trips and each time came back with more bits and pieces.

'Oh, Lockhart,' said Jessica, 'it's so nice to know you've got a hobby. There you are in your workshop and here am I making everything ready for baby. What was that huge machine that came up yesterday?'

'An electric generator,' said Lockhart, 'I've decided to electrify the house.'

But to watch him and Mr Dodd at work on Flawse Fell suggested that it was less the house than the surrounding countryside that Lockhart had decided to electrify. As each day passed they dug fresh holes and deposited loudspeakers in them and wired them together.

'It will be a minefield of the things,' said Mr Dodd as they ran a large cable back to the house.

'And that's another thing we'll need,' said Lockhart, 'dynamite.'

Two days later Mr Dodd paid a visit to the quarry at Tombstone Law while Lockhart, finally accepting the Major's offer of help, spent several hours on the artillery range with a tape recorder listening to the guns being fired.

'There's just one thing more I'd like,' he said when he had got what he wanted, 'some tapes of authentic rifle and machine-gun fire.'

Once again the Major was obliging and detailed off some men to fire rifles and machine-guns across the fell.

'I must say I think it's an ingenious idea,' said the Major as Lockhart packed his equipment into the car and prepared to leave. 'Sort of bird scarer, what?'

'You could put it like that,' said Lockhart and thanking him once again drove away. He returned to the Hall to find Mr Dodd waiting for him with the news that he had what was needed to make the scene realistic.

'We'll just have to be sure the sheep don't tread on them,' he said but Lockhart was of a different opinion.

'A dead sheep or two won't come amiss. They'll add a touch of death to the scene. A few bullocks would, too.'

All the while Mr Mirkin hobbled about Hexham on crutches and spent hours poring over the tax returns of old Mr Flawse in the determination to find proof of tax evasion and something that would justify the issue of a warrant. But it was a hopeless task. Old Mr Flawse had made a loss. On the other hand, one of his tax-loss enterprises had been a woollen mill and tweed-making factory and tweed-making was subject to Value Added Tax. Mr Mirkin's thoughts turned to VAT. It wasn't within his jurisdiction but came under that of Customs and Excise. VAT evasion and Customs and Excise? Mr Mirkin had found what he wanted. The Excise men needed no warrant to enter and search an Englishman's house, be it castle or cot, at any time of the day or night and their powers, unlike his own, were not subject to the limitations of magistrates, courts of law or any of the legal institutions which preserved an Englishman's supposed liberties. The Excise men were a law unto themselves and as such entirely to Mr Mirkin's envy and purpose. He went to the offices of the head VAT man for the Middle Marches and enlisted his curiosity and help.

'The best time would be to go at night,' he said, 'and take them by surprise.'

The head VAT man had raised objections. 'The Excise are not too well liked in these parts,' he said. 'I would prefer to proceed in a more open and orthodox way.'

Mr Mirkin indicated his plastered legs.

'That's what happened to me when I acted in an orthodox and open manner,' he said. 'If you take my advice you'll act swiftly at night. There's no one out there to contradict your statement that you went by day.'

'Only Mr Flawse and his wife and everyone else in the neighbourhood,' said the VAT man obstinately. Mr Mirkin sniggered.

'You didn't hear what I said,' he told the VAT man. 'The house stands six miles from the nearest neighbour and there's only Mr and Mrs Flawse there. Now if you take six men…'

The VAT man succumbed to his persuasion and was impressed by Mr Mirkin's willingness to join the expedition in a wheelchair. His advice about avoiding the valley and approaching by way of the dam seemed sound too.

'I shall first notify them of the need to inspect their books," he said, 'and only if they refuse will I act according to the authority invested in me by the Government.'

And so several weeks passed and as many letters from Customs and Excise were sent and received no reply. Faced with this flagrant contempt for his office and the VAT regulations, the head VAT man decided to act. And during those weeks Lockhart and Mr Dodd continued with their preparations. They moved more equipment into the valley and on to the fells surrounding the Hall. They installed numbers of tape recorders and enormously powerful amplifiers in the whisky wall and waited for the next move.

It came with the arrival of Mr Bullstrode and Dr Magrew, the solicitor to inform Lockhart that he had learnt through Mr Wyman that the Excise men intended to raid the house that night, and Dr Magrew to confirm that Jessica was expecting a baby. Neither of them expected what happened that night, when after an excellent dinner they went to bed in their old rooms. Outside a full moon shone down on to the Hall, the fell, the Rigg, several hundred sheep, one hundred bullocks, the reservoir, the dam and Cut and half a dozen Excise men together with Mr Mirkin on crutches and Mr Wyman to help him.

Chapter twenty-one

It would also be true to say that the Excise men had no idea what to expect. They had been warned by Mr Mirkin's experience but as they stole across the dam all seemed quiet and peaceful under the brilliant moon. Having crossed the dam they took the path towards the back entrance of the Hall. Around them sheep and bullocks grazed and all was silence and shadow. The only light visible came from Perkin's Lookout where Mr Dodd sat watching their approach but, refracted through the stained glass of the little folly, it had an attractive and rather charming quality about it.

What happened next hadn't. They were still a hundred yards from the Hall when the barrage broke around them, and barrage it was. And bombardment. A thousand loudspeakers bombarded them acoustically with the roar of shells, rapid machine-gun fire, screams of agony, bombs, fresh screams, larger shells, and a high-pitched whistle of such appalling frequency that several sheep went immediately insane. Like eight men suddenly awoken Rip Van Winkle-like in the middle of the Somme bombardment or at Alamein, the Excise men tried desperately to take cover only to find that lying down was even more awful than standing up from the sound point of view. Worse still, it prevented them from getting out of the way of maddened sheep and demented bullocks startled out of their senses into panic by the terrible din.