 John Spengler visits the town of Kirkland where 3 years before a bank employee, Arnold Mathias, had been convicted of stealing $200,000 from the bank where he worked. None of the money has been found and Mathias always maintained his innocence. It would appear that Mathias had recently been killed in an attempted prison escape and Spengler visits the bank manager telling him he s an author researching a book on the robbery. It turns out that Spengler is after something altogether different and all is not altogether what it seems.