Resourceful Jonathan Gaunt, auditor-legman for the Scottish Remembrancer's Office, a sort of adjunct to the Treasury (A Legacy from Tenerife, etc.), goes to Bavaria to inform engineer Florian Beck that he's heir to a fair-sized fortune. His great-grandfather had invested in a few shares of a small feed-and-grain company called Hartondee, now a giant, albeit a faintly mysterious one. Beck scarcely has time to absorb his good luck when he's found murdered. Gaunt confers with German policeman and old friend Dieter Vogt. The presence of Joan Dennan, who works in the Edinburgh office of Hartondee's accounting firm, leads indirectly to the death of the hired hit-man who killed Beck but leaves lots of unanswered questions. Gaunt's return to Scotland, two more deaths, and a journey to Majorca eventually uncover the brains behind all the mayhem--but the motive's fine points, rooted in a sophisticated scam, will elude the financially untutored. Well-done local color and Gaunt's cleverly executed last- minute escape from the bad guys are high points in a competent but uncompelling story.