A basis of fact underlies many of the incidents incorporated in this story. Even the letters are very like those received by one of the official agents of the United States Treasury. Occasional use has been made of the work entitled, “Defrauding the Government.” Out of his material the writer has tried to present a tale that should be stirring and yet wholesome, having plenty of action, but free from sensationalism.

Naturally, changes in characters and localities have been freely made. If his young readers shall be interested in the story and shall draw the conclusion that any attempt to defraud the Government reacts in harsher form upon the one who tried to evade the laws, a part at least of his purpose will have been accomplished.