Connect with us

Features

Taxing the taxed

Published

on

By Dr Sirimewan Dharmaratne,
Senior Research Officer, HMRC, UK.

Years of laissez-faire attitude towards taxation has finally caught up. Withal lack of sensible fiscal policies, the political phobia of a sensible tax regime has left Sri Lanka facing the quandary of large tax increases, which the public must now acquiesce. Unbridled taxation however will leave deep economic and social scars. This is why it should be approached with caution to prevent a regressive effect on the economy. There are many ways the government could take intelligent, fair, and justified approach to taxation especially at a time of widespread privation. The focus should be on clamping down on tax avoidance and evasion, before considering tax increases.

While the government has taken some meaningful steps, it may have also left the door open for large scale tax avoidance. This is because capital gains from selling shares or dividends are apparently and inexplicably exempt from income tax. High income individuals could be paid in shares, which they could immediately sell and avoid paying income tax. The government cannot allow such avoidance schemes without compunction at a time of a national crisis.

Reducing Tax Evasion – Ghosts and Moonlighters

In tax jargon moonlighters are those who work in second jobs but report income from only one source. Those who just hide in plain sight are tax ‘Ghosts’. Moonlighters pay tax, but their day job, but moonlighting income is likely to be off the books. Those who work primarily on cash basis, operating completely under the tax radar are tax ghosts. These individuals generate a vast amount income that could go completely untaxed. There are a few initiatives that the government could take to capture these individuals in the tax net.

Having a tax record for all those over 18 appears to be step in the right direction. However, this will create unnecessary records without clear benefits. The objective should be to create a record that will yield some tax. These are a few measures that are taken by the UK tax authorities that could be useful for the Sri Lankan Revenue as well.

Employer Database

Require all employers to register with the Revenue. Each employer is given a unique employer reference number and all employees will have their unique TIN. If an employer has 10 employees, there will be 10 records for this employer under the same employer reference, showing the payments paid to each of the ten employees. Every time an employee change employment or engage in more than one employment, each employer has the obligation to supply that information to the Revenue. Therefore, a record is created only when triggered by a potential tax liability. This database will capture all employments. By bring in all SMEs into this network of employers, the tax net could be stretched far and wider.

Finding Unearned Income

Large part of the rental income probably goes untax. Search for a holiday accommodation returns hundreds of properties available all over the country, often for eye-watering rates, especially in Colombo and its purlieu. Most of these properties are likely to be rented out through estate agents. The Revenue should have the authority to contact the agents and require them to submit lists of their clients along with rental incomes. This is much more efficient than approaching each property through the mailbox. Holiday rentals are more than likely to be not occupied throughout the year, but the estate agent would be able to provide accurate assessment of occupation rates and income.

Accredit trades and Services

Requiring that traders belong it an accredited professional body is one way of formalising various trades. Plumbers, electricians, builders, those in health and beauty industry, should all be required to register with a professional body. This body should make sure that members have required qualifications to practice the trade. Although, they will be self-employed sole traders, they will no longer be ghosts as the government will have access to their membership information. Customers should be encouraged to hire only those who are able to show their trade credentials. Traders could be made to accredit by making it illegal to practice a trade without a proper license. More positive incentives can be given through access various government incentive such as training subsidies, favourable credit, import tax concessions, etc.

Contractors

For those individuals who work on contract basis, on demand or on call basis, similar information is obtained through the hiring companies. If a builder or a plumber is hired on a contract basis, then company should be required to provide that information to the Revenue. Especially, for labour providers, which has become commonplace in Sri Lanka, this is a must.

Since they are not regular employers, they should be considered as a different category, but record keeping as far as Revenue is concerned would be similar. An employee in one company may work as a contractor for another. Therefore, different types of income records for the same individual (same TIN) could be compiled in an efficient manner to calculate the total tax liability.

Slipping through the net

Despite all these there will be a large group who will still fall through the tax net. This is a seminal feature in mostly cash-based economies, where even major transactions, like house purchases occur through cash payments. Although income maybe hidden or transactions unrecorded, it is difficult to hide consumption. It is a known economic theory that propensity to consume is similar across similar income groups. Such theories are used by UK tax authorities to determine unreported income. Using various methods and data to match income and consumption, millions of taxpayers have been asked to justify their spending.

Spending Event Triggers

Large spending events or incidences should trigger investigations. In Sri Lanka there is ample opportunity for this. Extravagant functions such as weddings, religious ceremonies, birthday parties are prevalent without any visible income. Then there are all other events where people seem to conjure up money out of thin air. In settling fines, paying bills, making contributions, reporting losses due shady investments or simply reporting burglaries and thefts, very nondescript individuals seem to have fantastic amounts of cash just laying around.

These events should immediately trigger investigations. When unaccounted money is discovered, the Revenue has the first shot at getting the right amount of tax. The question of legality is a matter of indifference to the Revenue. Once that is recovered, all the others, such as banks, creditors and the judiciary could do as they please.

Establish a High-Net-Worth Individual Unit (HNWIU)

Most Sri Lankans have the opinion, probably justified, that very wealthy individuals hardly pay any tax. This has led to widespread discontent and recrimination of government’s tax policies. Therefore, it is important that the public see those who are well-off paying their dues. Once of the initiatives that the UK government has taking is to establish a High-Net-Worth Individual Unit (HNWIU).

This unit exclusively deals with those who apparently have considerable income based on their consumption patterns but not paying tax to commensurate with the lifestyle. This unit should have highly trained professional who are sworn to carry out their duties. The identity of this unit should be available only to the senior managers in the Revenue to protect and maintain their integrity.

Tax Gap – Measure of Evasion

Widespread evasion, sanctioned by politicians and others will only make honest people rogues. Therefore, it is necessary that the public see objective evidence of reduction in tax evasion and not just anecdotes. This is done by measuring the tax gap. Tax gap is the difference between theoretical or the actual amount of tax that should have been collected and the amount that was collected. This can be done by different taxes such as income tax, corporation tax, VAT, etc to see where the gaps are larger and hance more evasion. UK tax authorities calculate the tax gap every year to measure the efficacy of their evasion tackling measures. Tax gap has been brought down from 20% over a few years ago to the current 5%. Calculating the tax gap should be part of plan by the Revenue for modernising taxation in Sri Lanka.

Future of Taxation on Sri Lanka

A strong tax base is a quintessential feature of a vibrant economy. Without it, essential public services and public good cannot be provided. However, taxes should be fair and just. Tax burden should be proportionally distributed based on income. Those who can be easily targeted tax should not get the brunt of the tax burden. Indirect taxes, other than ‘sin taxes’ affect less well-off disproportionally. Feature of a good tax system is to reduce indirect taxes and increase direct taxes.

This can only be achieved by de-coupling the taxation process from politics. An independent tax authority should be established giving vast powers to go after anyone as they deem necessary. Strong tax laws will enable to drastically reduce crime as well. Many famous or infamous people have been indited or jail for tax evasion rather than crimes committed, the latest causality being the US President’s son. While the burden of proof of a crime maybe harder to gather tax evasion is much more straightforward.

Objective evasion measures should be calculated to give more credibility to the tax collection process. Honest tax paying public should be content that it is working fairly for everyone. Focus should be more on direct taxes and not on consumption taxes. Convoluted indirect taxes almost never yield the expected revenue because of simple demand and supply forces. Further, most consumption taxes unfairly affect the poor. If they are implemented, at the least, all basic goods and services should be exempted, and higher rates imposed on luxury goods and services.

A proud nation should be supporting itself and not begging for other people’s tax money while living extravagant and pretentious lifestyles. At the end of the day, one is identified by the country and not by their domestic lifestyle. To outsides all are Sri Lankans and carry that identity everywhere. Unless steps are taken to restore and protect this identity, it will remain confined to the dustbin of failed nations despite empty rhetoric of clueless leaders.



Continue Reading
Advertisement
Click to comment

Leave a Reply

Your email address will not be published. Required fields are marked *

Features

The significance of “Control” in foreign relations

Published

on

US Assistant Secretary of State South and Central Asian Affairs, Paul Kapur, Deputy Defence Minister Aruna Jayaskera, and Navy Commande Vice Admiral Kanchana Banagoda and others aboard SLNS Gajabahu.

Foreign Relations are all about “Control” particularly in the context of Relations between Major Powers such as the USA, China and India and small sovereign States such as Sri Lanka. While in the case of such relations, benefits to both parties are inevitable, the need to do so is invariably driven by the national interests of the Major Powers because their interests far outweigh those of small States. This mismatch of interests is what calls for “Control” of relations by Major Powers

The advice to Sri Lanka by Foreign Relations experts thus far has been to balance challenges arising from such Relations, not realising that the compulsions driven by the interests of Major Powers are such that balancing by itself does not have the needed capabilities to overcome the consequences arising from Major Power Rivalries; a fact evidenced by the recent Middle East war.

For instance, the need for the USA to strengthen the capabilities of the Sri Lankan Navy is driven by the strategic location of Sri Lanka since it is the gateway to the Indo-Pacific. Notwithstanding such motivations, it cannot be denied that the infrastructure provided to Sri Lanka’s Navy was handy to meet internal challenges as it was during the final stages of the Armed Conflict to destroy arsenals of the LTTE out at sea and the capacity to meet both external and internal threats to and within Sri Lanka.

Similarly, one of China’s primary interests is its Belt and Road Initiative. Towards this end, China has established a solid foot print in Sri Lanka by building and owning solid infrastructure projects for 99 years and more, if it is in China’s interest. However, although benefits from such projects cannot be denied, the open question is whether their scale was established to suit China’s interests or sought by Sri Lanka to suit Sri Lanka’s interests. For instance, the offer to build a 200,000 barrels a day Refinery by Sinopec of China has more to do with serving China’s interests, in view of the decision by the Sri Lankan Government to expand the Refinery at Sapugaskanda to 100,000 barrels a day.

In the case of India, the issues are more complex arising from Sri Lanka’s proximity to India, the cultural and historical heritage shared by both and the presence of the Tamil community in both countries. Consequently, India is extremely conscious of the need to keep a sharp eye and “Control” developments taking place in Sri Lanka in respect of Sri Lanka’s relations with Major Powers. This concern is driven by the notion that the territorial security of India is dependent on Sri Lanka’s Relations with Major Powers; a concern that arises from India’s past territorial history where the territory of India was transformed from a motley group of Princely States into one unified sub-continent and then partitioned into two Nation States under the British Raj. Consequently, the present territory of India has been in existence only since its independence from Colonial Rule in 1947. Hence, the fear of history repeating itself is driven by internal compulsions and by external interventions.

US – SRI LANKA RELATIONS

Against the background of Geopolitical interests presented above, Sri Lanka adopted the Policy of Neutrality in 2019 and this Government continues to exercise and live by its Internationally recognised principles, as it did when Sri Lanka denied landing rights to US Aircraft during the Middle East conflict. Sri Lanka’s Foreign Minister stated that Sri Lanka was “always neutral” when he met the US Assistant Secretary of State for South and Central Asian Affairs to convey Sri Lanka’s appreciation for the assistance rendered to procure fuel during the Middle East crisis and for the maritime vessels and aircraft gifted to Sri Lanka (Daily News, June 23, 2026).

In the meantime, The Island has reported that the “US declares SLN its Indo-Pacific Partner” (June 25, 2026). A statement issued by the US Embassy in Colombo quotes the Assistant Secretary of State as having stated: “Today, we announced the delivery of US satellite communication technology to the Sri Lankan Navy, our Indo-Pacific partner: This secure, real-time connection—representing a transformational upgrade for the Sri Lankan Navy-– will be available aboard their entire fleet of offshore patrol vessels…” (Ibid).

There is no doubt whatsoever that these assets would collectively boost the capabilities of the SL Navy to “strengthen maritime domain awareness, improve operational coordination, support emergency response, help interdict vessels engaged in illicit trafficking etc.” (Ibid). However, the unilateral declaration by US that the SL Navy is a “Indo-Pacific Partner” of the US has NO validity unless such a declaration has the approval of the SL Government. Furthermore, such an approval by the SL Government would compromise its Policy of Neutrality to which the country has pledged.

Therefore, the declaration should be accompanied with a caveat, that being, that the partnership should NOT extend to the entirety of the Indo-Pacific but be limited to Sri Lanka’s Exclusive Economic Zone (EEC). It is only then that the SL Government is Internationally entitled to exercise its rights as a Neutral State, namely, to protect its territory under the UN Law of the Sea. Furthermore, considering the extent of Sri Lanka’s EEC in relation to the extent of the Indian Ocean, the Partnership would be proportionate.

CHINA – SRI LANKA RELATIONS

China’s interest is to consolidate its interests in its Belt and Road Initiative. Towards this end it has attempted to exercise “Control” over Sri Lanka by offering infrastructure projects of a scale that benefits China rather than Sri Lanka as evidenced by the example of the offer by Sinopec Refinery cited above. This example demonstrate that Sri Lanka should be faulted for accepting projects offered without question and when questioned, based on local evaluations of scale to meet Sri Lankan needs as in the case of the existing Refinery at Sapugaskanda, the scale of projects become significantly less. The lesson to be learnt from this experience is that no project offered should be accepted without question in respect of its suitability to Sri Lanka in all respects, if Sri Lanka is not to become a victim of self-inflicted debt traps.

INDIA –SRI LANKA RELATIONS

How India “Controls” Sri Lanka is by making Sri Lanka politically and economically vulnerable and dependent on India, not only through physical connectivity, but also by being a handmaiden in internal political arrangements where power is devolved to Provinces that are a threat to Sri Lanka’s territorial integrity (13th Amendment) and also by focusing development that benefit the Tamil community in Sri Lanka. The end result is to keep relations between communities in Sri Lanka on the “boil”, much against the interests of Sri Lanka to function as a united Nation State.

The proposal to connect Sri Lanka with India with under-water pipelines to transfer petroleum products from the Middle East and Power Grids would make Sri Lanka vulnerable and dependent on India as Germany was with Natural Gas from Russia when Nord-Stream I and II were sabotaged. Similarly, the road access through a Land Bridge connecting India and Sri Lanka would legalize access between the two countries that today takes place illegally because of the disparity in wages and livelihoods.

Despite such possible outcomes, there is a concerted effort by individuals and a body of NGOs who are of the opinion that it is in the best interests of Sri Lanka for Sri Lanka to hitch its wagons to the rising star of India. Others are grateful to India as the first responder to Sri Lanka at times of need, mindless of the weekly destruction of Sri Lanka’s marine resources etc. caused by thousands of fishing boats from India resorting to illegal fishing practices whose value over the years are beyond assessment.

CONCLUSIION

The reason for the recent conflict in the Middle East is all about “Control” of Nation States by Major Powers in pursuit of their Geopolitical interests. The need to “Control” Sri Lanka by the US is because of Sri Lanka’s location to the Indo-Pacific and by China because Sri Lanka is a vital link to its Belt and Road Initiative. On the other hand, Relations with India are influenced and guided by India’s obsession with the sustainability of its territorial integrity because that is what makes India a Major Power. The survival of Sri Lanka in such a complex background depends on how astutely Sri Lanka protects its Policy of Neutrality.

By Neville Ladduwahetty

Continue Reading

Features

“Sir”: A prefix or a suffix in Sri Lanka?

Published

on

A file picture of King Charles making Sir Stephen Hough a Knight Bachelor at Windsor Castle.

The word “Sir” is classically and linguistically associated with Great Britain and His Majesty’s English Language. As an esteemed prefix, it generally refers to a Knight, but very strictly speaking, that is perhaps a rather narrow and restricted synonym. While a Knight of the British Empire is the most common type of knight people encounter today, Great Britain actually has several different orders of knighthood, as well as an ancient rank that does not belong to any such order at all.

When someone is dubbed a knight in Britain and referred to as “Sir” X, Y or Z, they generally fall into one of three categories. The first is a Knight Bachelor, undoubtedly the oldest rank. This is the most common form of knighthood awarded for public service, arts, or science. In that context, one should think of Sir Elton John, Sir Paul McCartney, or Sir Ian McKellen. It is not a part of an explicit “Order”, like that of the British Empire. It is the oldest mechanical form of knighthood, dating back to the 13th century under King Henry III. The recipients are simply styled as Sir, followed by the first name, such as Sir Ian, without any post-nominal letters like KBE or OBE attached to the end of their name.

The second is a Knight Commander of the Most Excellent Order of the British Empire (KBE). This is a specific group, established relatively recently in 1917 by King George V, to fill a gap for rewarding civilian and military effort during World War I. To qualify to be called “Sir” within this specific order, a man must be appointed as a Knight Commander (KBE) or a Knight Grand Cross (GBE).

The third is a group of Chivalric Orders, the so-called Elite and Ancient Orders. Several highly exclusive, ancient orders of knighthood sit much higher in precedence than the Order of the British Empire. These include the Most Noble Order of the Garter, the pinnacle of British honours founded in 1348, and scrupulously limited to the Monarch, the Prince of Wales, and only 24 other companion members. Then there is the Most Ancient and Most Noble Order of the Thistle, the highest chivalric honour in Scotland. The last of this group is the Most Honourable Order of the Bath; typically awarded to high-ranking military officers and senior civil servants.

The Summary Rule of this entire scenario is that every Knight of the British Empire (KBE) is a British Knight, but not every British Knight is a Knight of the British Empire. If you see a modern British knight who does not have military or diplomatic ties, odds are high that they are actually a Knight Bachelor.

With reference to the title of this presentation, now for the flip side of this, as we see things in our region of the globe. In Great Britain, it is the standard form of address to refer to a Knight as Sir John, Sir Ian etc. However, in Sri Lanka, as well as in the Indian sub-continent, very often people use the word “Sir” as a suffix or a postfix to honour someone and frequently use “X Sir”; the name followed by the word “Sir” as a suffix or postfix.

It is a fascinating linguistic oddity, and Sri Lanka is definitely not alone in this, and most definitely, we are second to none in that outlook. While using “Sir” as a suffix or postfix (e. g., De Silva Sir, Nihal Sir) completely cartwheels over the standard British etiquette, where “Sir” must strictly prefix a first name. This charming practice of using it as a suffix is actually widespread across South Asia and parts of Southeast Asia. It is a classic example of dialectal crossbreeding, where local grammatical structures and cultural norms go to the extent of rewriting even the rules of the standard English as a language.

In a very broad sense, this phenomenon is very definitely seen in the Indian Subcontinent (E.g. Sri Lanka, India, Bangladesh, Nepal, Bhutan and Pakistan). This is arguably where the “Name + Sir” phenomenon is largest and perhaps even the strongest. Across Sri Lanka, India and Bangladesh, you will constantly hear people refer to superiors, teachers, or public figures as Karu Sir, Vijay Sir, Sachin Sir, Shahrukh Sir, or Ahmad Sir, etc.

Then there is the Indian “Ji” Factor: In Indian languages like Hindi or Punjabi, it is a strict cultural taboo to call an elder or a superior by their bare name. People naturally append the respectful suffix “Ji” (e. g., Gandhi-ji, Sharma-ji). It is then no surprise at all that when switching to English, the Indian mind seamlessly swaps the local suffix Ji for the English honorific Sir, thereby turning Vijay-ji into Vijay Sir.

In Hong Kong, a very specific variation of this exists within the police force and civil service. Influenced by decades of British administration, mixed with Cantonese naming customs, junior officers and the public address superiors by their surname followed by “Sir”, such as “Wong-Sir” or “Chan-Sir“. There is even a universal colloquial generic term, “Ah-Sir“, used commonly to address male police officers or teachers.

In the Philippines, while the syntax is slightly different, the sheer density of “Sir/Madam, Ma’am” usage matches that of Sri Lanka. Filipinos deeply value hierarchical courtesy. While they might say “Sir Jason“, it is incredibly common to use “Sir” almost like a pronoun or a mid-sentence suffix punctuation mark when addressing superiors, bosses, or clients, to ensure that respect is suitably maintained conscientiously.

The mismatch between British English and South/Southeast Asian English comes down to how different native cultures view status and intimacy. In South Asia, especially in Sri Lanka, there is the Linguistic Tradition of the suffix, where an extension in the nation’s own language is inserted into a word to enhance its status. In languages like Sinhala (-thuma / –mahathmaya), in Tamil (-ayyah / –avargal), and in Hindi (-ji), respect is always attached to the end of a name. It simply means that forcefully bringing a sleek word that implies social deference to the front, like Sir John, feels syntactically peculiar or even inappropriate to a native speaker of these local languages.

The “First Name Dilemma” is another type of rather quaint occurrence. In the West, calling your boss simply “John” is seen as a gesture that is egalitarian, free and open. In South Asia, calling an elder or superior by their first name feels somewhat jarringly rude. Conversely, using just “Mr Perera” can also feel too cold, official and even distant. “Perera Sir” or “Silva Sir” strikes the perfect culturally mitigatory concession, as it maintains a warm, personal connection by using the surname while also overtly and safely conveying a layer of professional public respect by adding the word “Sir” as a suffix or a postfix.

Yet for all that, it is worth noting that fundamentally, all languages are symbolic expressions of human thought and human intelligence. Whether expressed as spoken, written or sign language, all dialects are means of human communication. The type of words like “Sir” that we use in the English Language and the real context in which they are used indicate our thoughts in our human intellect. When they are used appropriately, they reflect our commitment to uninhibited respect and even admiration. While the British people and even their Monarch might feel quite a bit confused to hear someone called “Perera Sir”, right across Sri Lanka and its neighbouring nations. Yet for all that, it is simply the most natural and fusion technique to bridge and integrate traditional deference and admiration with modern expressive English.

by Dr B. J. C. Perera
Specialist Consultant Paediatrician and Honorary Senior Fellow,
Postgraduate Institute of Medicine, University of Colombo, Sri Lanka.
An independent freelance correspondent.

Continue Reading

Features

The Murder Room

Published

on

Tales of Mystery and Suspense – 8

The Murder Room gets its title from a room of that name in a museum dedicated to Victorian memorabilia, including famous murders, which are featured in that room. But the first murder in the story occurs outside, when one of the trustees, who had been against renewing the lease of the building – which would have meant the museum having to close – is set on fire when he comes to the museum late one evening to pick up the car in which he went away for weekends. This was a regular habit, and the murderer had obviously lain in wait, with a can of petrol, and set him on fire.

James

I took several books with me when I went to England earlier this year, but as usual I read hardly any of them, finding enough and more of interest in the shelves of those I stayed with. My first stop was at New College, where, as on several previous occasions I stayed in what is known as the Bishop’s Room, on the topmost storey of the Warden’s Lodgings. Sadly, I shall not stay there again, for my friend who has been Warden there for a decade now, Miles Young, retires this year.

The bookshelves there have much of interest though on the last couple of occasions I have concentrated on the detective stories, which Miles says are not his, but came with the house. The second I read this time was by the generally workmanlike P. D. James, whose Adam Dalgliesh is in the long line of whimsical but efficient detectives that has Hercule Poirot at its head. Though I had not been impressed by the one novel I read, featuring James’ female detective, Dalgliesh, I liked it, and this novel confirmed my affection.

The Murder Room

gets its title from a room of that name in a museum dedicated to Victorian memorabilia, including famous murders, which are featured in that room. But the first murder in the story occurs outside, when one of the trustees, who had been against renewing the lease of the building – which would have meant the museum having to close – is set on fire when he comes to the museum late one evening to pick up the car in which he went away for weekends. This was a regular habit, and the murderer had obviously lain in wait, with a can of petrol, and set him on fire.

The other two trustees, his brother and his sister, obviously benefited from his death, for they promptly renewed the lease. The employees of the museum also clearly benefited, for they had all found some sort of refuge here. These included the caretaker/cleaner, who lived in a cottage on the premises, a manager who was unpaid but used the place for his research, the receptionist, who also looked after the flat at the museum which was used by the sister, and two volunteers plus a gardener’s boy.

The caretaker, Tally, came across the fire before discovery had been intended, for an evening class everyone knew she went to on Fridays had been cancelled. On her way in she was knocked off her bicycle by a speeding car, the driver of which stopped to make sure she was safe, before speeding off again. She manages then to summon everyone else, including Dalgliesh, who had visited the museum for the first time a few days earlier, brought by a friend who relished its strange attractions.

The museum has to be closed for a few days while investigations are carried out, but in the course of them the friend brings some transatlantic visitors, and when they are in the Murder Room a chest (in which a body had been supposed to have been hidden in Victorian times) is opened, and a body found there. That murder, the autopsy indicated, had taken place around the time of the first murder.

The body was that of a girl who had attended a finishing school part-owned by the Dupayne sister. When Tally, by chance, sees the man who had knocked her down, and identifies him as a Lord who was known for his philanthropy, Dalgliesh realises that there are wheels within wheels here. The Lord confesses that he belonged to a group that met for promiscuous sex in the flat, and that he had planned to meet the girl there but she had not turned up.

Lord Martlesham, when the girl failed to appear, thought he should get away after the fire broke out. It was then that he had bumped into Tally, and his stopping to make sure she was all right indicated that he could not have been the murderer. Dalgliesh then deduced that the murderer had seen the girl at the window of the murder room, from which she must have seen the preparations for the murder. That was why she too had been killed.

Dalgliesh then has a fair idea of who the murderer was, but in waiting for proof, he leaves room for yet another murder to happen. For Tally, who had been mulling over something said on the night of the murder, asking about the petrol that caused the fire, realized that she had not mentioned petrol herself. This happened on her way back to her cottage, and not having a phone herself she goes into the museum to call, and then gets back to her cottage and locks herself in.

But then she hears her cat howling and goes out to find him strung up. She cuts him down, but when she goes back to the cottage the murderer is waiting and knocks her down. That happens in the section called The Third Victim, but this is in fact a boy on a motorbike knocked down by the speeding car of the escaping murderer. So Dalgliesh is able to effect an arrest when he turns up as summoned, and fortunately is in time to resuscitate Tally and send her to hospital.

The reason for the murder and the identity of its perpetrator are then fairly straightforward, though the background to the second murder introduces an element of loose living that contrasts with the Victorian age, or at least the image it projected – undercut though that is by the murders highlighted in the Murder Room with their sexual overtones.

And there is another louche element in the adventures of the gardener’s boy, who lives with a Major who is homosexual, though he declares, truthfully it seems, that he was not attracted at all to the boy but had given him shelter because of his vulnerability. He is generally charming, but capable of rages, in one of which he knocked down the major, though he was forgiven. He had taken shelter with Tally, who was fond of him but decided she preferred to live alone, which was why she had sent him away the day before she was attacked.

The murdered brother was a psychiatrist, and it turns out that the mysterious weekends he spent away from his London home were spent at country inns, where he took long walks to clear his mind of the demons his practice kept bringing into it. His profession also contributed to his death, in addition to his standing in the way of the museum continuing to exist, for one of his patients, connected to the murderer, had set fire to herself.

Solid plotting, with all the loose ends tied up, of incidents and the bizarre cast of characters.

Continue Reading

Trending