“I strongly suspect irregularities, but an auditor does not leap to conclusions. My lodging house is in an old neighborhood and has its own coach house and stable. Lord Stephen purchased the building in part because it affords him at least one private entrance that I know of. If you were seen on the premises, the assumption would be that you were calling on him.”

Elsmore considered his empty teacup, then rose to set it on the sideboard. “That will serve. Thank you. More tea?”

“Please.”

Nobody called on Ellie at her private lodgings. She was not friendly with the other tenants beyond a polite nod at the front door, and she barely used the kitchen facilities on the lowest level. Lord Stephen had the whole top floor of the house, and the attics were available to house domestics, but Ellie almost never crossed paths with his lordship.

She would have to explain Elsmore’s calls to him though.

The duke set a fresh cup of tea by Ellie’s elbow and took away the one she’d finished. “Shall we to the books, Mrs. Hatfield?”

“I have a few questions first.”

He settled into his chair. “Do your worst. I’m to meet two uncles at the club for luncheon, and I’m yours until then.”

He would never be hers, nor could Ellie imagine wanting him to be—even if he did fix her tea exactly how she liked it, dress with exquisite good taste, and have warm hands.

Chapter Four

Chapter Four

Rex could not imagine that a bank would stock a better class of tea than a ducal household did, and yet, Wentworth and Penrose served a lovely blend. He had eschewed breakfast rather than escalate the megrim that had plagued him throughout the night.

As Mrs. Hatfield launched into the first volley of questions, he allowed himself a small piece of shortbread.

“We will make a map of any employees who handle your money,” she said. “Like this.” She sketched a series of boxes connected with arrows, the boxes labeled by person—butler, housekeeper, porter, and so forth. “The greater risk is in the areas where you pass money downstream rather than as money flows upstream to you.”

“Why?” The concept of a money map made intuitive sense, for all its novelty. Did other large households use this approach, and if so, why had Rex—a bank director and a duke—remained ignorant of it?

“Downstream money is more vulnerable,” Mrs. Hatfield said, “because you will likely know how much rent is due from a tenant. Stealing a bit on the path between the tenant and your pocket would thus be difficult. You are less likely to know what coal and candles cost, and will probably never have a conversation with the suppliers of those commodities regarding their prices.”