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The Works of Edgar Allan Poe Raven Edition Volume 1
"While I was busied in reflection, my eyes fell upon a narrow ledge in the eastern face of the rock, perhaps a yard below the summit upon which I stood. This ledge projected about eighteen inches, and was not more than a foot wide, while a niche in the cliff just above it, gave it a rude resemblance to one of the hollow-backed chairs used by our ancestors. I made no doubt that here was the 'devil's seat' alluded to in the MS., and now I seemed to grasp the full secret of the riddle.
"The 'good glass,' I knew, could have reference to nothing but a telescope; for the word 'glass' is rarely employed in any other sense by seamen. Now here, I at once saw, was a telescope to be used, and a definite point of view, admitting no variation, from which to use it. Nor did I hesitate to believe that the phrases, "forty-one degrees and thirteen minutes,' and 'northeast and by north,' were intended as directions for the levelling of the glass. Greatly excited by these discoveries, I hurried home, procured a telescope, and returned to the rock.
"I let myself down to the ledge, and found that it was impossible to retain a seat upon it except in one particular position. This fact confirmed my preconceived idea. I proceeded to use the glass. Of course, the 'forty-one degrees and thirteen minutes' could allude to nothing but elevation above the visible horizon, since the horizontal direction was clearly indicated by the words, 'northeast and by north.' This latter direction I at once established by means of a pocket-compass; then, pointing the glass as nearly at an angle of forty-one degrees of elevation as I could do it by guess, I moved it cautiously up or down, until my attention was arrested by a circular rift or opening in the foliage of a large tree that overtopped its fellows in the distance. In the centre of this rift I perceived a white spot, but could not, at first, distinguish what it was. Adjusting the focus of the telescope, I again looked, and now made it out to be a human skull.
"Upon this discovery I was so sanguine as to consider the enigma solved; for the phrase 'main branch, seventh limb, east side,' could refer only to the position of the skull upon the tree, while 'shoot from the left eye of the death's head' admitted, also, of but one interpretation, in regard to a search for buried treasure. I perceived that the design was to drop a bullet from the left eye of the skull, and that a bee-line, or, in other words, a straight line, drawn from the nearest point of the trunk through 'the shot,' (or the spot where the bullet fell,) and thence extended to a distance of fifty feet, would indicate a definite point - and beneath this point I thought it at least possible that a deposit of value lay concealed."
"All this," I said, "is exceedingly clear, and, although ingenious, still simple and explicit. When you left the Bishop's Hotel, what then?"
"Why, having carefully taken the bearings of the tree, I turned homewards. The instant that I left 'the devil's seat,' however, the circular rift vanished; nor could I get a glimpse of it afterwards, turn as I would. What seems to me the chief ingenuity in this whole business, is the fact (for repeated experiment has convinced me it is a fact) that the circular opening in question is visible from no other attainable point of view than that afforded by the narrow ledge upon the face of the rock.