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future happiness . Had ever circum-
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stances conspired so cunningly ?
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Philip's spirits soared .
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He was better ; he had made a
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miraculous recovery and Sandra would
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soon be his wife . The Devil , he thought ,
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certainly looked after his own .
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Something in Sandra's attitude struck
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him suddenly , making him say :
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' You can't forgive him for this -
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can you ? ' ' Forgive is an unctuous ,
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patronizing word , ' she replied . ' I despise
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the deceit . The lies . '
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Philip bristled . ' It was never our intention
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to have one of those carnival affairs , ' he
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retorted and in that second , he became the man of
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success exerting authority . Sandra watched her father's
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face pale . Philip , she knew , got on his nerves , but
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everything had gone over her head . It didn't really
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matter what was being said because she was
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no longer a part of it .
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The thought of Nicholas haunted her , the sense of
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loss crucifying . Her father's comment roused her as
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he said , ' I was not talking of a carnival . But I
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presume we shall be allowed to have one or two
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of our friends at the ceremony . '
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He had long sensed injustice in the distinctions
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drawn between ordinary wage-earners and those
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self-employed . By the time his monthly salary
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arrived , the Inland Revenue had already taken
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their share , and there were precious few
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reductions in tax save for wives , children ,
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life-insurances or any of the other normal
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encumbrances which Cecil had so far avoided .
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He read the film star's sorry story and frowned at the
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provisions of Schedule D taxation which not only allowed her
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to claim relief on the most unlikely purchases , but also
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postponed demanding the tax until her financial year
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was ended , audited and agreed by the Inspector . The
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process could , and often did take several years .
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At one point the astute Miss Cheesecake
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had claimed tax relief on the pur-
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chase of several mink coats which ,
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it seemed , were necessary to fur-
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ther her career . Alternatively , it
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was reported , she tearfully claimed
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that the warm coats were heating
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appliances and therefore susceptible
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to a depreciation tax allowance
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as plant and machinery . The
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Between all the interested parties , the final
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agreement had been delayed long enough for
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Miss Cheesecake to spend all the money which
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by rights should have been reserved for her tax .
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Discounting one chinchilla jacket , a Rolls-
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Royce and a Sussex manor house , all
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three of which were in her husband's name ,
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she now declared herself bankrupt .
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The train drew into another station
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and Cecil , with a further six stops
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to go , was left almost alone in the
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coach . He fumed as he recol-
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lected the long correspondence he
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had had with the Inland Reve-
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nue in an effort to obtain
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tax relief for a jacket used
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solely in the office . ' If the jacket
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is a condition of your employment , '
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the Inspector had written , ' it may
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qualify for relief . '
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' It 's not mine . I wasn't sitting there . ' She blinked
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disdainfully at him and stepped out .
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It was a new briefcase , and as the train jogged along
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the shiny clasp twinkled invitingly at Cecil .
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He wondered what it contained . Probably the remains
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of someone's lunch or a few secret files .
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He smiled at his own joke .
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It was locked . Eager fingers felt bulky contents and
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when he shook the case there was a rustling thud
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of wads of paper . ' Cor ! ' he muttered aloud , ' there 's
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five thousand at least . ' He felt in his jacket pocket
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and pulled out a key ring . In succession he tried
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his own briefcase key , a suitcase key and a
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device designed to lock typewriters .
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Cecil searched in his pockets once
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more and came up with two
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paper-clips . After a few seconds
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of twisting , he roughly thrust a
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bent wire loop into the lock and
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waggled it around vigorously .
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There was a click and the
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briefcase opened . Cecil thrust an
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eager hand inside , his fingers
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groping after wads of five
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pound notes .
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They closed on a single bundle and , fumbling with
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nervous excitement , he pulled it out . His eye
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rested on a wad of stiff white paper printed on one
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side . ' Old fashioned fivers ! ' he muttered again , and
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tried to recall if they were still legal tender . Surely the