# The Accountant at the Bank explained — The Man Who Knew > Chapter companion for The Man Who Knew by Edgar Wallace. ## What happens Frank Merrill reads a perplexing letter from May Nuttall about Jasper Cole's mysterious visits to a room in Silvers Rents. At the bank, Frank discusses Rex Holland's large floating balance with the manager, Mr. Brandon, and learns that Jasper Cole has been appointed a director of the bank. Frank agrees to visit Rex Holland to suggest a deposit. Later, Jasper Cole arrives at the bank for an audit, and after the bank closes, he works late, eventually taking a taxi to Charing Cross and then another to Victoria Dock Road. ## Themes in this chapter ### Secrecy and Knowledge May Nuttall's discovery of Jasper Cole's secret room in Silvers Rents and Frank's hidden knowledge of Cole's appointment as director highlight themes of hidden information and surveillance. ### Appearance vs. Reality Jasper Cole's respectable facade as a diligent secretary and bank director contrasts with his secretive late-night activities and mysterious visits to a slum. ## Character check-ins ### Frank Merrill Accountant at the Piccadilly branch; reads May's letter about Cole; discusses Rex Holland's account with the manager; interacts with Jasper Cole at the bank. ### May Nuttall Writes a letter to Frank describing Jasper Cole's suspicious behavior in Silvers Rents. ### Jasper Cole Arrives at the bank as a newly appointed director; works late auditing accounts; takes a taxi to Charing Cross and then to Victoria Dock Road. ### Rex Holland Bank customer with a large floating balance; Frank is asked to visit him about a deposit. ### Mr. Brandon Bank manager; discusses Rex Holland's account and Jasper Cole's directorship with Frank. ## Key lines > May Nuttall expressed her perplexity in a letter: Dear Frank : Such a remarkable thing happened last night. I was in Silvers Rents about eleven o’clock, and had just finished seeing the last of my patients, when a man passed me and entered one of the houses—it was, I thought at the time, either the last or the last but one on the left. I now know that it was the last but one. There is no doubt at all in my mind that it was Mr. Cole, for not only did I see his face, but he carried the snakewood cane which he always affects. May writes to Frank about a strange event: around eleven o'clock last night in Silvers Rents, she saw a man enter a house—the second to last on the left—and she is certain it was Mr. Cole, recognizable by his face and his distinctive snakewood cane. _May reports her sighting of Jasper Cole in a slum area, sparking Frank's curiosity._ > Frank Merrill put down the letter and slowly filled his pipe. He was puzzled, and found no solution either then or on his way to the office. Frank sets down the letter, fills his pipe, and remains puzzled, unable to explain Cole's behavior even as he heads to work. _Frank's reaction to May's letter shows his growing suspicion about Cole._ > The manager made a little grimace. “That sort of thing may be necessary in South Africa,” he said, “but here in the very heart of the money world cash payments are a form of lunacy.” The manager grimaces and remarks that while cash payments might be acceptable in South Africa, in London's financial center they are foolish. _The manager criticizes John Minute's preference for cash transactions, reflecting cultural differences in banking._ > “I am afraid I am no good at descriptions,” replied Frank, “but I should describe him as a typical young man about town, not very brainy, very few ideas outside of his own immediate world—which begins at Hyde Park Corner—” “And ends at the Hippodrome,” interrupted the manager. Frank admits he is poor at descriptions but characterizes Rex Holland as a typical, not very intelligent young man whose world is limited to Hyde Park Corner and the Hippodrome, as the manager adds. _Frank and the manager share a dismissive view of Rex Holland's intellect and social circle._ > “You don’t like him?” “I have no particular reason for not liking him,” said the other. “Possibly I am being constitutionally uncharitable. He is not the type of man I greatly care for. He possesses all the virtues, according to uncle, spends his days and nights almost slavishly working for his employer.” When asked if he dislikes Cole, Frank says he has no specific reason but finds Cole's type unappealing, noting that Cole works slavishly for his uncle. _Frank expresses his personal distaste for Jasper Cole despite acknowledging his apparent virtues._ > “Were you near Victoria Docks?” “What a question to ask!” said the other, with his inscrutable smile, and, turning abruptly, walked in to the waiting Mr. Brandon. Frank asks Cole if he was near Victoria Docks, and Cole responds with an enigmatic smile and a dismissive question before walking into the manager's office. _Frank's direct question about Cole's whereabouts is met with evasion, deepening the mystery._ > Jasper Cole passed out into the street and called a passing taxi to the curb. “Charing Cross Station,” he said. He dismissed the cab in the station courtyard, and after a while walked back to the Strand and hailed another. “Victoria Dock Road,” he said in a low voice. After leaving the bank, Cole takes a taxi to Charing Cross, dismisses it, then walks to the Strand and takes another taxi to Victoria Dock Road, speaking quietly. _Cole's secretive late-night journey suggests he is engaged in covert activities._ ## Links - HTML: https://www.betterreads.online/discover/the_man_who_knew_se/chapters/iv-the-accountant-at-the-bank - Book: https://www.betterreads.online/discover/the_man_who_knew_se - All chapters: https://www.betterreads.online/discover/the_man_who_knew_se/chapters