Desk and Debit by Oliver Optic

I went to the counting-room at an early hour. My first care was to tie up the valuable package, which I had brought with me, in thick paper, and to seal it very carefully. I wrote my own name upon it, and then placed it in one of the drawers of the safe, the key of which was kept in the desk. I hoped to obtain permission, when Mr. Whippleton came to the counting-room, to visit St. Louis, especially as business was not as driving as usual. I did all my routine work, and the junior partner had not arrived. I was not anxious to see him for any other purpose than to obtain leave of absence. Indeed, the idea of meeting him was very embarrassing. After what his mother had said, I was satisfied that Mr. Whippleton had been using the funds of the firm in his own private speculations. It was evident that he had appropriated no less a sum than forty thousand dollars, which was represented by the fictitious invoices. I did not believe that he intended to purloin the money, but would replace it when his land speculations yielded their returns. Mr. Collingsby never examined the books thoroughly, and was not likely to discover the fraud. I knew all about it, and it suddenly flashed upon my mind that it would be wrong for me to be a party to a concealment.

I was not employed by Mr. Whippleton alone, but by the firm. My obligations were to both the partners; and though Mr. Collingsby never took any notice of me, my duty to him was just as urgent as to the junior. The thought startled me. My soul revolted at the idea of any treachery to Mr. Whippleton, who had always been very kind to me. But on the other hand, my moral sense revolted at the thought of concealing his fraud. I was troubled by the situation.