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“The rule was a formal list of behaviors monks had to adhere to. Usually composed by a bishop. Templars were warrior monks and had a rule that was amended continuously.”

“Correct,” Wilson said, “but I may have used the term incorrectly. Templars were also bound by bulls, which were formal proclamations issued by the pope or royal decree. Some of these were incorporated into the rule, others not.”

“What specifically are you referring to?” Evarts asked.

“Not paying taxes,” Wilson said.

“What?” Baldwin exclaimed. “No taxes! How’s that possible?”

“In the Middle Ages, the pope and royalty issued edicts that exempted the Templars from tithes and taxes,” Wilson said. “It was cheaper than giving the Templars money, but the monastic order used the exemption to amass an incredible fortune.”

“How does this help,” Evarts asked.

“I can’t find any evidence that the Templars pay U.S. income taxes,” Wilson explained. “And, needless to say, the Templars do not possess a U.S. Government decree that exempts them.”

Evarts laughed. “You’re proposing we get the Templars the same way they got Al Capone.”

Wilson smiled. “Not exactly.”

Chapter 78

Evarts didn’t believe the idea held promise. The Templars had their money dispersed in numerous enterprises that paid taxes. For the ruse to work, these enterprises would need to transfer funds to a Templar entity inside the United States that failed to pay taxes. The problem would be documentation. The Templars did not officially exist, nor did anyone know the identities of the members, so good luck with that. It seemed a long shot and besides, nothing could be done fast enough to do them any good.

After expressing these reservations, Wilson asked, “What would Templars spend money on?”

“I don’t know,” Evarts said. “Guns, hired assassins, computer systems, travel, legal services, member compensation. It could be any number of things.”

“First, you need to think like an ancient pious knight in armor, not a modern business organization. The rule originally required an oath of poverty. I presume that’s been struck-through, but decadent profligacy probably remains discouraged. They’re monks, after all. They wouldn’t draw a salary. Thus, no personal tax liability. They’d wouldn’t build their own computer systems. They’d buy a service bureau with a state-of-the-art server farm. The service bureau would have dozens, possibly hundreds of customers, so Templar computing would be buried under mounds of legitimate activity. The bureau would pay appropriate taxes, so no opportunity there. Legal services would go through Methow’s firm with everything recorded lawfully. Same with other services. Spying, assassins, travel? You’re too U.S. centric. Their enemy is the Ikhwan. Until recently, they operated overseas, and we need something domestic to get press coverage.”

“You’re making my case.”

“Don’t be too sure. What else does a secret society need in this age of omnipresent electronic and physical surveillance?”

Evarts was smart enough to keep his mouth shut until he thought that question through. Finally, he said, “A secure place to meet where they could talk without fear of eavesdroppers.”

“Bingo. All we need to do is find this clubhouse, determine who owns it, and then investigate the entity’s source of income.”

“This is a big country,” Baldwin interjected.

“Very big. More important, a record search needs a timeframe, and the Templars are older than this country. They could have acquired this property at any time in the past. We’re in a hurry, so we need a narrow search.”

“Why do I suspect you already know the answer?” Baldwin asked.

“Damn, you won’t allow me even a moment of suspense,” Wilson complained.

“Okay, let the suspense hover. I’m going to freshen our drinks,” Baldwin disappeared into the kitchen.

In less than a minute, she returned with two beers and a bottle of white wine. As she refilled her glass, she casually said, “Suspense suspended. 1948.”

Wilson laughed. “I forgot that you’re a researcher.”

“The reactivation of the Templars,” Evarts said. “Of course. They bought their clubhouse when the Holy Land again needed their protection.”

“Actually, they bought it in 1949. In that year, a shadowy country club bought a very secluded lodge in the Poconos. It’s named The Rockbrook Lodge. I suppose the Templars felt it was fitting to save a bankrupt Jewish resort.”

“Who bought it?” Baldwin asked excitedly.

“A limited partnership that’s long defunct. The deed is currently registered to a sub-chapter S corporation names Rockbrook Enterprises. Ownership is buried in a legal labyrinth. Luckily, that’s my job, so I sorted through the maze until I found a company that Standish has already mentioned to you.”

“Night Work,” Evarts guessed. “They clean commercial buildings during off hours. The Templars probably get a kick out of that name.”

“Excellent. Night Work appears aboveboard, but Rockbrook Enterprises has no web presence, licenses, or tax returns. No filings of any kind. Whatever income they receive is probably reported as Night Work cash flow. The Rockbrook Lodge itself is a very private club. Zero information about how to join. It’s like they’re dormant. Except, they’re not. The umbrella corporation owns and maintains lots of properties. Expensive properties. They own townhouses in New York, D.C., Boston, condos in Miami, Los Angeles, Denver, and lofts in Chicago, Detroit, San Francisco. That’s what we found so far. I’m sure there’re more. Townhouses, condos, and lofts are turnkey. Just lock them up and walk away. No one notices how much they’re used, and the absence of external landscaping means they don’t have regular maintenance people visiting the properties. Night Work pays their property taxes and association dues where appropriate. Rockbrook Enterprises not only doesn’t pay income tax, but it also doesn’t file returns.”

“How does this do us any good?” Evarts asked.

“I need to solidify this tomorrow, then on Monday I’ll get General O’Brian on it. The Treasury Department will issue liens against all the properties and announce that a grand jury has indicted Rockbrook Enterprises for a whole host of financial violations. Treasury will issue a press release giving credit to the Standish task force for breaking the case and say that the proceeds will be split between the government agencies involved. Later, Commander Standish will hold a press conference with you at

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