Jacob P Jones

    Jacob stretched and rose stiffly from the cluttered desk.  Under a dim light, he’d been closely studying the many deposit and expense ledgers of Pierson and Stewart, the investment firm where he supervised the accounting.  Glancing out the window of the downtown highrise, he could see the cold wind forming whirlwinds of debris in the street below.  Seldom did any employees show up on Saturdays and he certainly did not expect to see anyone dare to come downtown in this weather.  Jacob liked it when the office was empty.  He often counted on being alone on the still early weekends to do his detailed work.

    Embezzling money was a risky business and he took it seriously.  He never took out too much at a time or left a paper trail to follow.  He spread around the ‘withdrawals’ at different times, different accounts; always with the thought that you don’t kill the goose with the golden egg.  His employer, this mid sized investment firm needed to thrive and prosper.  It was the only way he could siphon off enough funds to make the risk worth while.  He and Mike, his co-accountant and partner in the scheme had come up with a system that allowed each of them a steady substantial income, right off the top of the corporate profits.    For two years they had carefully manipulated profit/loss/expense figures without arousing even the slightest suspicion from the auditors or the board of directors.  After all, he and Mike were the ones that they turned to for assurance that all the books were in order and the investments were safe and protected.  In Jacob’s mind it was a perfect set up with only one vulnerability.  Mike. 

    Over the three years it took Jacob to devise his strategy for getting back at the corporate bosses he hated so much, he always knew he could not go undetected without Mike’s help.  As the other in house accountant and working side by side, he would immediately be able to catch on to any irregularity.  For many months, Jacob was stymied by the problem of how to approach Mike with the idea.  He finally seized the opportunity two years ago when Mike’s wife deserted him and filed for divorce.  He was alone and visibly depressed.  Jacob invited him to a meeting.  Over shots of bourbon, the bleary eyed co worker listened as Jacob laid out the scheme; enough money could fix anything! They had never been friends; would never be close, but soon became linked like few are in life.

      Two months ago, Jacob became concerned when Mike’s behavior suddenly turned erratic and unpredictable.  Mike was by nature a very ‘button down’ kind of employee with exemplary punctuality and precision.  In the past few weeks however, Mike had shown up late numerous times, left early from work, even stumbled back from lunch one afternoon smelling heavily of alcohol, forcing Jacob to send him home.  His clothes smelled of smoky bars and he started to come to the office without shaving.  He never offered an explanation to Jacob’s many inquiries.  Mike simply muttered apologies and promises, but it was getting worse by the day.  Jacob was now doing most of the accounting paperwork for both of them.  He started to worry not only about Mike personally, but also the secrecy of their partnership.  Who knows what Mike might carelessly do?  What mistakes he might make?

    Yesterday was the final straw.  Mike was unusually early, arriving at work before Jacob, but his mannerisms were alarming.  When Jacob walked into the office, Mike quickly hid a stack of papers in his briefcase and started a litany of excuses about an emergency at home.  Yesterday's mug tipped over spilling coffee on his desk; he would not meet Jacob's eyes.  A minute later, he disappeared for the rest of the day, not answering his phone.  At 6:00 he had called Jacob at home, apologizing and asking if he could come over for a drink; he needed to discuss something.  Jacob was reluctant, Mike had only been to his apartment once when they first formulated their partnership, but agreed to the meeting. 
    Upon arriving, Mike produced a bottle of fine whiskey and took great care in pouring several shots.  Office gossip and trivial affairs seemed to be all the Mike wished to talk about.  He grinned endlessly and reiterated assurances that everything was fine; nothing to worry about.  Jacob, confused by the useless conversation, grew sleepy and finally asked him to leave.

    This morning, Jacob had risen early.  He hadn't slept well and the anxiety about Mike was mounting; something was very wrong. As he stood at the window on this bitterly cold Saturday,  Jacob stared down at the deserted street and made a decision.  Donning his heavy coat and adjusting his hat, he knew the time had come to pay Mike a visit.  He had to find out the truth in order to protect himself.

    Jacob had never been to Mike’s flat.  He knew the address of course, but never had any desire to get close to Mike’s personal life, even though they both lived downtown, within a mile of each other.  Exiting his building, Jacob saw few vehicles making their way around the snowy, frozen streets.  There were no taxis in sight.  He opted to walk the estimated twenty minutes to Mike’s building.  Turning his collar up to the wind and wrapping his scarf around his face, he trudged down the frozen street, ice cracking beneath his feet.  No passers-by acknowledged him and he waited patiently at each stop light for his turn to proceed.  He was not in a hurry.  With each step he contemplated worse case scenarios.  What if Mike was in a permanent tailspin and he needed to be ‘eliminated?’  Jacob grimly thought of the men he’d heard about that would do anything for ten thousand dollars.  As he walked through the mind numbing cold, an irritating tingling in his feet and hands distracted him.  It was an unusual heat like sensation, but taking the sub zero environment into account and the fact he had a lot to drink the night before, he dismissed the feeling. 

         After his wife left, Mike had moved into a run down apartment building whose residents blatantly displayed the difficulties of living in the city.  When Jacob arrived at the correct address, he hesitated in front of the doors.  A large imposing man stood leaning on a car parked at the curb.  A big black sedan with the blue steam/exhaust rising from the tailpipe, but no one sitting inside.  Jacob didn’t like the looks of the man who kept staring impassively at the windows above.  Despite no one else on the street, the man never took his eyes off the building, instead merely flicked his cigarette into the gutter and crossed his arms saying not a word. 

    Jacob was searching the names on the buzzer panel at the front door when an older woman, a resident of the building, swung the door open and let herself out.  Jacob took the easy opportunity and slipped through the open door.  The tingling was getting more intense, so he decided to warm his extremities by taking the stairs up the five flights.    Out of breath, he finally reached for the steel door at the fifth floor when it burst open and two men pushed their way through.  Jacob stepped aside for a short man, dressed in an expensive suit.  He was smoking a cigar. 
    “Good work Tony.  He’s got until tomorrow.”  They started down the steps.  The other man, tall and powerfully built, scowled something unintelligible.  As they disappeared, Jacob got the sinking feeling that they had just come from Mike’s flat.

      Proceeding down the dim hallway, he searched for apartment 517.  The door stood ajar and Jacob could hear Mike’s groaning coming from inside.  Alarmed, he quietly squeezed inside.  The room lay in shambles and Mike was head down huddled in a corner, mumbling incoherently.  Jacob couldn’t understand a word.
    “Mike!  Mike, what happened here?  What did you do?  What have you got yourself into?”  Jacob shouted into the corner.  The huddled figure froze and went silent as if listening intently. Then, jumping suddenly, he was on his feet staring open mouthed at Jacob.  Mike staggered backward, up against the wall and jerked his attention over to the still open door.  He leaped, knocking over a small table and rushed to the doorway, slamming it shut and dead bolting it.
         “They’ll be back!” he uttered in a strangled cry.  Mike turned back to Jacob.  “How did you,,,?  How could you,,,?  He staggered forward, trembling and bleeding from his swollen face. “Oh God.  Forgive me!  Forgive me Jacob!”  Sobbing, he sank to the floor coughing and spitting. Jacob detected the sour smell of too much whiskey.  He was dumbfounded. Mike had never been like this and a frightening chill went up his spine. 
    “They’re gonna kill me!  They’re gonna kill me Jacob!  I can’t pay em.  I don’t have the money any more.  It’s gone!  I lost it all!”
    “What money Mike?  What money?”
         “The money I stole from Pierson and Stewart you fool!”  Mike snapped his head up and spit out the words. “You must know about that by now!  How could you not know?”  Mike stopped suddenly and peered at Jacob, studying him; his battered face contorted into awe and fear. “And you!  Why did you come here now?  Leave me alone!  Go away!”  He scurried across the floor back into the corner and pulled his knees up to his chest. Staring back at his partner, he whimpered “I’m sorry.  I’m sorry!”

      Mike was obviously delirious, out of his mind. Jacob spoke softly, hoping to calm and reassure him.  “Look Mike, we’ve covered our tracks very well at work.  The books look good. There’s no way they can find out about us.  Everything’s going to be fine.”   
           Mike threw his head back and laughed; a gurgling harsh sound.  “You don’t even know, do you?”  He shouted the words. “You always thought you were the smart one, didn’t you? Huh?  Well let me tell you buster, you didn’t even notice the little hundred thousand extra dollars I took out of the Hendricks account. Did you?” Mike wiped the blood from his nose and mouth. “The old man died, and I thought I might just borrow it for a week or two until I could put it back.  You know, before anyone caught on.”  Mike, eyes glowing red, rose from the floor and slowly took a step towards Jacob.  “But only one thing.  It didn’t work out that way” he snarled.  “I gambled it away again!  Ha! Ha!  It was supposed to be a sure thing!  I would have had the whole hundred K back in there, but the damn horse fell down!  How’s that for irony?  A horse falls down.  I die! Ha!”  Mike limped toward Jacob, waving his arms, staring intently at his old partner.  “And you Jacob.  You were my ticket.”  Mike stopped and stood weaving in front of Jacob, his eyes wide as saucers.
         “You what?”  Jacob shouted.  He was horrified by the admission and in the same crashing moment, realized that Mike had ruined everything.  “You blew our cover!  They’ll arrest both of us you idiot!” 

    The door suddenly shook with a heavy insistent pounding.  Mike stumbled back in surprise.  “Police.  Open up immediately!”  More pounding and muffled voices came from the hallway.  In a panic, Jacob searched the small flat for an escape.  There was none.
    Mike gaped at the door and started screaming “No No No!”  None of this is happening! Ahhhhh!”
    Jacob had enough.  This was all Mike’s fault. All their careful work was crumbling down!  His fear driven anger flared like shot and he struck at Mike’s face with his fist.  Mike continued to stand whimpering and swaying. Jacob’s fist went right through Mike’s head as if it weren’t there.  “You bastard!”  Jacob hesitated, but assuming that he had missed, leaped at Mike’s throat, the tingling and the fury mixing in hot flames.  Again, his hands went right through Mike’s head as if it were a shadow.  Jacob took a step back in shock and horror. He was stunned.  What was happening?  He locked eyes with Mike and for a moment neither of them could speak or move. “You’re not there!” Jacob whispered in a small terrified voice.  “You’re not there!”  Jacob shouted it this time.  Awestruck, he slowly waved his hands through Mike’s torso. 

    The pounding from the hall intensified and two policemen burst through the flimsy door.  The room was immediately filled with uniforms and guns.  Mike was thrown to the floor.  He offered no resistance.  Jacob flattened himself up against the far wall, breathing heavily; bewildered by what he couldn’t understand.
      A short burly cop quickly poked his head into the kitchen and bathroom “Nobody else here Detective” he reported to a man in a faded suit. 
      The haggard looking man stood surveying the scene.  “Yeah, I didn’t think we’d find much here” he sighed. “Gather up any evidence you find, will ya guys?” he called out to the small group of cops.  “Old Mikey here wasn’t too clever about his business affairs now was he?”  The two officers nodded in agreement.  “It’s been all over the street about his debt to that bookie down on 10th.  Those boys were about to stick him in some alley, so I guess he stole a wad of money from where he worked and then tried to pin it on that poor Jones guy.  That poison job and fake suicide note he tried to pull off? That was botched from the start. It was lucky for Jones that his landlord found him right away.  They tell me he’s still in a coma in the hospital; may not make it."  Mike slumped in between the arms of two uniforms. "Take him away boys.” 
    Mike struggled against the two cops and for a second broke free.  He whirled around, frantically scanning the room.  Only busted furniture and bare walls.  “Where is he? Where is he” he frantically muttered as they hustled him away.

    Jacob could barely make out that Mike, in handcuffs was being led away by the police. The floor and walls seemed to pulse with light. His vision was distorted and the tingling in his body was becoming unbearable.  A thousand tiny firecrackers wrapped around his body.  With a loud moan, he threw back his head, surrendering to the fiery light.

    Across town, in a dimly lit hospital room, a young nurse sighed, crossed herself and slowly pulled a sheet over Jacob’s lifeless body.     

    4,400 words