“The Butterfield business has you concerned,” Ellie said. “Good. If you’re concerned, you will be thorough in your examination of the books. Right now, your bank is solvent, the merchants are willing to extend you personal credit. Now is exactly when you should be quietly putting your house in order.”

He served himself a greater portion of the roast, which the enterprising cook had produced without any warning that the master would be on hand to consume it.

“I hope you send your compliments to the kitchen,” Ellie said. “This meat so far exceeds my usual chop shop fare that to discuss embezzlement in the same room is sacrilegious.”

“I’m glad you’re enjoying it. You can say no, you know.”

“I beg your pardon?”

“You can refuse the wine, the roast, the invitation to dinner. The kitchen had a tray ready in case you decided to remain with your ledgers. I had meant to discuss dinner with you, but my land steward got word I was on the premises.”

“And you did not refuse his summons, did you?”

“Touché, Mrs. Hatfield. Tell me how to spot an embezzler.”

Ellie would rather not. She would rather enjoy the food and pretend, for once, that she and Elsmore were simply socializing for the pleasure of each other’s company.

Foolish, foolish, foolish. Besides, needs must when the duke had nobody else to guide him.

“Embezzlers come in two varieties,” she began, “the desperate and the greedy. The desperate are in perilous need of blunt. They might be involved with the moneylenders, who can turn a debt of five pounds into an obligation of two hundred pounds. You will know a desperate embezzler by his worn attire, especially his footwear. He might have only one coat decent enough to wear in public.

“You casually note that he’s appropriately attired,” she continued, “and only realize that he’s always in the exact same coat when your sister mentions it. He wears no chain on his watch, having pawned that along with most of his rings, cravat pins, and sleeve buttons. He might instead wear a chain that has no watch attached to it. His person will never bear the fragrance of scented soaps or pomades, but you might detect a whiff of tallow or ale on him.”

Elsmore set another half slice of beef on her plate, then added a serving of mashed potatoes. “Go on.”

“A greedy embezzler, by contrast, has tastes that exceed his or her means. He might dress a little better than his station. He indulges in scents, new boots, a splendid mount, monogrammed linen, beeswax candles, good wine. When he gives a gift, it might be a touch too extravagant for good taste. His domicile will be a shade too commodious compared to others similarly situated.”

“We are back to your talent for spotting what doesn’t fit a pattern.”