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Soon after I left my job as a computer programmer I became aware of a new career in the Taxation Department. I applied and due course I was appointed to be a junior member of the Investigation Branch. In the course of my work I often had to visit people and corporations, small and large, where there might have been some suspicion of accounting irregularities. It was my job to go through the hard disk of the various computers to see if there were some hidden features, lurking long forgotten on the hard disk, which might have needed attention by our tax experts.

I had some success in discovering some cheats in some of the companies I visited and after a while I was becoming pretty good at scanning the hard disks and discovering data, which suggested that some hanky panky was going on with the accounting, requiring further investigation by my superiors, who took me along only when the computers needed to be looked at. Thus I was never left alone with the accountants or the principals of the company.

On one occasion we visited a well known company in the suburb of Boston.

I will not mention what products were involved in case you may identify the company, nor will I mention any real names. Suffice to say, that I suspected that one of the marketing executives had some details on a computer which needed to be checked. I mentioned this to my immediate boss, who instructed me to start looking at the details and pointed out where I could find the office that particular computer was.

I went to that room and found a lady using the computer. I introduced myself and told her that I am from the Tax Department and have to check her computer as instructed. The young lady seem to have become quite flustered at this and suggested that maybe I could allow her to finish her job. I stayed with her and watched as she tried to get into various programs and I suspected that she was trying to delete some files. My being there has obviously spoiled her being able to do things, which obviously was in order to make certain proofs disappear.

I was quite amused to watch her being so embarrassed and she noticed my interest, which made her even more confused. I realized that her hand was trembling and she was getting a crimson blush in her cheeks.

Obviously she was in trouble. I kept looking at her, but did not say a word. She seemed about 25 or maybe a bit more and very nice looking indeed. I could not judge her figure, but assumed to be in keeping with her general appearance. She certainly looked quite sweet and impeccably dressed in a jacket over an open necked blouse.

After a while she stopped pressing the keys of her keyboard and it seemed to me as if she would burst out crying. I took pity of her and suggested that maybe I can assist her and moved behind her to see what she was doing. She attempted to prevent me from standing behind her, but suddenly there I was looking at the screen, where the words "delete" preceded an MS/DOS file name. Obviously the command was in error as the computer could not execute that command. In addition of seeing the screen, I could not help but see her d├ęcolletage and from the angle where I was, I saw not only her pink brassiere but also the upper portion of her delightful breasts. I judged them to be perky and hard and I would have been pleased to have a feel of them.

"Now what were you trying to do, Miss I-am-afraid-I-did-not catch-your name?" - said I.

"Hm, just some mistake I wanted to delete, Sir" - she replied - "and my name is D..D..Denise Chadwick, Sir", she stuttered..

"Tell me more, or better still let me get to your keyboard, please." - I said and she stood up to let me sit down.

There was silence for a little while and on turning round I could see that the young woman was not only red in the face but silently sobbing.

"I think you have done something illegal, Denise, didn't you?"

"Yessir, I am in terrible trouble, Oh God. And its not my doing, I promise, Sir. I am innocent." She sobbed.

"Calm down please, tell me what happened and then we can see what is what."

After a while she stopped sobbing and told me what happened and what she did. In brief, it was a simple tax evasion scheme, whereby she ran a small enterprise parallel with her being employed and there were no tax returns made ever since she started the sham 4 years ago. No big deal, the tax would have to be paid and there would also be a penalty of about four times the tax evaded, however, she would have had a criminal case against her. I explained all this to her and while I did so, I noticed that she was smiling again and also that she was rearranging her blouse so that I may see her d├ęcolletage. She was getting more attractive by the minute.

I asked her where she got the merchandise and once again she started to cry. She admitted that she got it out of the warehouse with the help of forged dispatch orders.

"I am afraid, this is becoming worse and worse" I told her and suddenly she threw herself on her knees and started to beg me to help her.

"Sir, please help me or I'll kill myself" "Please Sir, how can I get myself out of this trouble" Please Sir, what can I do" "Please Sir, I'll do anything" she was becoming hysterical.

I tried to calm her and lift her off her knees and as I was helping her up, she grabbed my hand and started to kiss them again and again. Now it was I who was embarrassed, but at the same time I felt that her action in kissing my hand and the tears on my hand caused me some sensual excitement.

I found that I could not think straight and so I took out my card, gave it to her with my private number hand written on it and told her to ring me at 8 p.m. sharp, by which time I will be able to see if I can be helping her. I than sent her out of her office and proceeded to copy all the incriminating files onto some of my floppy disks and deleting them from her hard disks.

I had no idea what I should do next, but I knew what I would love to do with that delicious body of Denise. There was nothing I wanted more than to hug her and cuddle her and make love to her, but I was not sure that this is what I should do. I had until 8 p.m. to decide....

My day was going slowly. All the time I was thinking what I ought to do.

Should I tell her that I cannot help her and thus make a criminal out of her or shall I help her and hope that she will reciprocate by making herself available to me? I could not decide, so as soon as I could I rang a friend of mine with whom I sometimes used to step over the mark by visiting strip tease clubs and we have even been to some brothels where we shared girls. I explained the situation to him and he did not hesitate in suggesting, that to start with I should punish the girl by an almighty spanking and than get her to service the two of us for a while as penance. I was petrified to hear his suggestion and protested that I will not make this suggestion to that sweet young lady, who has obviously been stupid, but is now very sorry that she has done an illegal, nay criminal act. I was sorely tempted to do as my friend Pete suggested, because I often had fantasies of spanking girls and even torturing them by tying them up, inserting objects into their orifices, etc. Yet I could not imagine, that I should sink that low and blackmail someone into accepting a beating from me.

I was all in a tither by the time 8 o'clock came. At precisely on the hour the phone rang and a demure voice announced that Denise Chadwick is ringing. I said very little and she asked me if I could see my way clear in helping her in her predicament.

"Well young lady, I don't know if I can help" I started and listened when she took over from me:

"Look Sir, you seem to be willing to help and I realize that I have done the wrong thing, so why don't you punish me and help me. Please, Sir, you can do anything to me, just don't let me get involved with the law, you can beat me, you can punish me, anything but don't tell anyone about my stealing and the tax evasion either, please Sir."

I was listening to this gorgeous creature humiliating herself and noted that the more she carried on the more aroused I became. In the end I could not stand it any longer and told her:

"OK, I promise nothing, but suggest that you hotfoot it to my apartment on the double so that we may discuss this matter."

I gave her the address and she was going to take a taxi. I made order in the lounge room and wondered how this evening will turn out. Will I be able to show myself a strong man or will I be as week as I was with my ex-wife, who probably left me for being indecisive and weak. I suddenly remembered, that I wanted to lay my wife across my knees but when I did so, she screamed at me until I not only released her, but apologized I am afraid my ex-wife never tolerated my ideas in love making, don't touch me there, let go, I will not do that, are you crazy?, - so it went on every time when I tried to deviate from the missionary position and as regards she touching me, - well if at all it was a two finger pulling and pushing. My only real fun was with some prostitutes, both during and after our marriage. If you paid them enough, they were prepared to do everything this sex maniac desired and they certainly gave me an outlook on sex, which I could have missed out, had I stuck with that ex-wife of mine. But blackmailing swindlers, however good looking was something I never envisaged to do.

The bell rung and suddenly she was in the apartment. I noticed she changed her outfit since I last saw her and was now wearing a short black skirt with a white blouse. I bade her to sit down and asked if she would like a drink. We had a scotch in front of us when she broached the subject:

"Will you help me Sir, I am desperate and willing to do anything".

"Anything, young lady?"

"Yes, anything you want, Sir, just help me, please, Sir, anything."

I stood up and couldn't believe my own voice, when I said: "Get undressed, now!" She stood up and hesitated. "You heard me, get undressed, I will not say it again". She slowly took off her blouse and stood there in her skirt and bra. I noticed that there were tears in her eyes, she looked at me and realized that I meant what I instructed her to do and she undid the zip on her skirt and allowed it to drop to the floor. She stood there in her bra and panties for a few seconds, looked up at me and saw my stern gaze. "Everything?" she asked and I snapped back at her: "Everything and make it fast or you will be sore and sorry.

Now get moving."

She took her bra off and while she did so turned around so that I could not see her front. Next she pushed her white panties down and I saw her white bottom and her sun bronzed back and shoulders. "Turn round and face me" I shouted at her and she did so, holding her breasts with one arm and hiding her pubic hair with her other hand.

"Put your hands behind your neck, at once" I commanded and she did as she was told. By now I felt triumphant noting that she felt obliged to carry out my instructions. I also felt aroused and had to rearrange myself, so as to not show my hardening penis pushing out my trousers.

I walked behind her and instructed her to spread her legs. Once she did so I pushed my hand between her legs and felt the front of her pussy. It was not very moist and I did not intent to invade her at this stage. I went in front of her and touched her breast. It was nice and hard and not too large. It stood proudly with her nipples looking ready to be stroked and sucked. She was blushing and her eyes were downcast. I bent down and looked at her pussy. Gently pulling at her pubic hair, I declared: "Are you not ashamed of yourself? What do you want all that hair for. Collecting lice or what. This will have to go, understand?" "Yessir, yessir" "No slave of mine can be allowed to have such a filthy patch of hair covering her cunt, understand?" "Yessir" she said and then: "Slave, Sir, I am not a slave, am I Sir?".

"Oh yes you are".

"B..b...but Sir" she stuttered, but she was interrupted by me:

"Shut up at once and don't you dare to move, I'll be back in a minute" "Yessir" I went out and started to search for my horsewhip. Some years ago I used to go riding and had a riding crop, but I had no idea where I put it. It took some minutes, but I found it in a cupboard. Very quietly I went back to where I could see my victim and sure enough she stood motionless, with her hands on the back of her neck and her feet spread, - just as I left her. I walked in front of her and watched her face when she recognized what was in my hand. The sight of her face as she registered what is in store for her, almost gave me an orgasm.

"Now then, young lady, we know you are to be punished, but how? That is the question." I did not expect an answer from her as she stood in front of me visibly trembling, but with a very small voice she said: "You are not going to use that switch on me, are you Sir? Have mercy, I know you'll be fair, Sir, but please Sir, don't hurt me, please Sir" - she was begging me more and more hysterical and very frightened. I started to really enjoy this and had a full erection inside my trousers.

"I'll use whatever I want on you, you rotten bitch, you bloody swindler, I'll beat the living daylight out of your hide if I wish and you'll just have to bear it, don't you?" There was no answer, just a sob from the naked girl standing in the middle of the room.

I got myself a chair and sat down opposite her and surveyed her swaying body. She was obviously getting tired standing with her hands held on the nape of her neck and her legs spread. She was beautiful and desirable and deserving of pity as she was silently crying from shame and the fear of what might be in store for her.

"Come here, bitch and lie across my knees" I snapped at her and she did not hesitate to move, but she could not resist pleading with me before lowering herself: "Please Sir, don't hurt me, I'll be good, never do it again". "Down" I shouted and she quickly lay down her naked self onto my lap. I put the riding crop on the floor beside me and laid my right hand on her wonderful behind, on which the outline of her bikini clearly showed, with her crack and a narrow band around her waist remaining white with the rest showing the effects of sun.

Without further ado, I lifted my arm and gave her a hard spank on her backside. She screamed and her arm shot up to hide and protect her from my next smack. I smacked her hand and she moved it away to allow me a second spank on her ass, she screamed out in her pain and than once again she was trying to safeguard herself by moving her arm to protect her backside. This will not do and I pushed her off my lap and left the room after admonishing her not to move. She was standing there rubbing her bottom as if that would make the sting of my smacks any better.

I came back from the kitchen with a piece of rope. "Give me your hands" and I grabbed them and tied them up in front of her. She was mumbling and sobbing and I was picking up some words only, but was not interested in her tear full pleadings. I pulled her down across my knees again and made stretch her tied hands in front of her. When in position her hands were reaching the floor as were her legs. Her behind was at my mercy, but to make sure she cannot struggle too much I crossed my leg across hers before I resumed spanking her. I was not sparing her behind and laid into her quite hard. There was a tormented OUCH after every one of my smacks which were evenly distributed across both cheeks of her arse and her globes soon took up a lovely reddish color, which only improved my admiration towards her lovely, shapely arse. After a few of my hard smacks, she was crying and sobbing and begging to be spared any more of my cruel spanking.

"Please Sir, enough, please Sir, I promise, pleeeaaassseeee" she was screaming. I stopped and asked her: "Will you stop that noise or shall I gag you?" I was almost sorry to hear her: "I'll be quiet Sir, but don't hurt me any more, please Sir, I'll be good". 'Shut up then and take your punishment like a man" said I, which I admit was not the right thing to say to a woman, a delicious girl whose bare bottom I was mercilessly spanking with my bare hand. She certainly did not see the funny side.

All this time my cock was fully erect and she must have felt it grow under her. The fact that I was punishing her and in full control of her was making me excited and dying to cum and her struggling and wriggling made my sensual excitement even more reaching towards a crescendo.

But I was not ready to admit to my being affected by sexual feeling, -

not as yet. So I continued striking her bottom hard and fast, although varying the rhythm, so that she had no chance to know when the next smack is coming. All she knew was the sudden sharp pain, increasing with every slap landing on top of an already sore bottom.

In spite of her promise, her ouching and ohhhing did not stop. I did not really wish to gag her, as the noises she made were contributing to my enjoyment. Every now and then I reminded her of my threat of gagging her and she the attempted to be quiet for a while, but the next spank made her emit a painful OHHHH and the next one after that an OUCH, followed by her sobbing.

After at least 60 or 80 hard spanks, I did the dirty on her. I realize how cruelly teasing this was, but I asked her how many smacks she had.

"I don't know Sir, I did not count them" "Didn't you? OK, we will just have to start from the beginning" said I with a gentle smile. She burst out crying and begging me to let her go, but I was not finished with her yet.

After whacking her a few more times, I started to rub her very sore looking bottom. As I did, she became quiet although every now and then she sobbed and when I touched on a real red mark, it was obvious that I hurt her even with my gentle stroking.

It was time for me to move ahead in my plan of enjoying myself at her expense. I realized that it was now or never for me to draw the limits of our relation ship, as undoubtedly I will succumb to her charm and will feel genuinely kind to her. I was keen to establish my power over her now that she was keen to get my help in fixing her problems with the law and the Taxation Department.

I pushed her legs apart and she knew that I will touch her pussy or ass.

I decided to touch her pussy first and laid my hand over her pussy lips.

I could feel that her pubic hair was moist and I had no difficulty in putting a finger into her, once I parted her vulva. She was moist and slippery and I got my index finger into her as far as I could. I finger fucked her gently for a while before I said: " Why Denise are you so wet, do you enjoy having your arse spanked?" There was no answer. "Would you like me to spank you some more?" This suggestion made her beg again:

"No Sir, no more please, I beg you no more smacking" Realizing that her begging me did not answer the question of her moist pussy, she carried on: "Sir, I am sorry, I must have gotten excited somehow, I am sorry".

She got herself into a Catch 22 situation when I told her "I see, you admit that the spanking excited you, - I better spank you some more".

She didn't even protest, but just said: "Whatever you say Sir".

At this point I was ready to stop my cruel punishment, but thought better of it and removed my finger from her pussy and gave her two smacks and a couple of gentle patting on her very red bottom, before I started to rub the globes of her arse again. I was sure that she enjoyed this and I wanted to see how she will react to my massaging her anus, so moved my hand into her crack and circled her arse hole with my index finger, - still wet from her pussy juices. It was time to press on her little brown hole and enter her rectum to explore that area.

As I pressed my index finger into her ass hole, she gave an involuntary sigh as if she would accept this further humiliation. Not that she had a choice, she was lying face down on my knees, her arms, tied with a rope at her wrists were hanging down beside my legs and my right leg was entwined with her legs, making escape impossible. Her brown hole was prominently protruding and whatever I wanted to stick into her, she could not have prevented it. I must confess that the idea of my pushing my finger into her bottom rather appealed to me. This is one of the naughty things one is not supposed to do, yet I always had a taste for it. With Denise it was also a means to show her that I am her lord and master and whatever I choose to do to whatever part of her, she will have to endure, with or without complaining. In this case she just lay there and accepted the intrusion of my finger, even though she was not properly lubricated and I must have caused her some pain. I noted that she had very strong muscles and she was very narrow. Her rectum clamped on my finger and also I could move it must have been uncomfortable for her.

"Your arse is much too narrow my girl" - I said, while finger fucking her arse - "it is just not good enough, it would need to be made larger" "Oh Sir, please don't torture me more, it hurts so much I cannot say" -

she cried.

"You just be quiet and suffer in silence, I am not done with you yet" and attempted to push a second finger into her, - without much success, until I made her suck my fingers and make them wet. Even than it was not easy, but finally I got them in. By now she was wriggling on my lap as if trying to get up and get ways, but of course all that achieved was that my prick became harder and was getting dangerously close to going off while I was still dressed.

I removed my fingers and got her to stand up. She stood in front of me all naked and beautiful. Her tits were a treat, her tear soaked hair disorderly but still attractive and her hole body as if made for love and fucking. I picked up my riding crop and started to leave the room. I turned round and told her to lie down on the carpet and make herself comfortable and relax, while I am gone for a few minutes. I waited while she sat down on the floor and I encouraged her to lie down, even putting a cushion under her head.

I left the room for the bathroom, where I found a jar of Vaseline and a vibrator one of my visitors left behind. Then I undressed leaving just my jockey pants on and returned to the lounge room, carrying all my equipment and the riding crop with me. I swear that her face lit up when she saw that I am in my underpants, thinking, no doubt that all what is now required of her is to lay back, think of England and allow her to be fucked. She was wrong, poor dear.

I sat down beside her, made her extend her arms and then turned her round until she was lying on her tummy beside me. I asked her to look at me, while I unscrewed the top of the Vaseline can and took a large daub of it onto my fingers. Next I suggested that she opens her legs so that I can lubricate her arse hole. She restarted her sobbing and begging me not to hurt her any more. I am afraid, I gave her a few smacks on her already sore bottom and told her that any more of this nonsense will result in my beating her behind with my horse crop. Then she obeyed and spread her legs.

I moved behind her and sat down between her legs and opened the cheeks of her arse. My fingers started to smear the Vaseline into her rectum and I asked her if that is not better. She agreed that it is less painful than before, when my fingers had only her own juices as lubrication. I gave her a deep if gentle greek massage and I saw that she quite enjoyed this. I opened her up some more with two fingers and she was still not complaining. Only when inside of her rectum I opened the two fingers did I noted a bit of a movement by her due to the pain I caused. When after a while I noticed that she is quite content, I bunched three fingers together and pushed it into her. There was some resistance, but suddenly I felt her pushing towards my fingers, causing my fingers to go deeper. She moved forward and I allowed her to almost loose my fingers, at which point she pushed back and impaled herself on them. Her irregular breathing confirmed that she is aroused by what is happening to her and I moved my thumb into her pussy. She had my three fingers deep in her rectum and my thumb in her pussy feeling through the thin membrane that separates the vagina from the rectum.

Her cunt was wet and slippery and she was almost cumming. I could hardly think myself, but suddenly decided to pull my hand away from her. The sudden emptying of her cunt and arse made her cry out, but without further ado I lifted her onto her haunches took my prick out at the side of my underpants and holding onto it started to stroke her pussy lips with my erect tool. She became even more excited and was trying to get her pussy around my prick, which for a while I purposely resisted.

Finally I pushed forward and attacked her cunt hard. She pushed back at me and I put my thumb onto her arse hole and entered it. She welcomed both my prick and my thumb and I fucked her hard in both holes for just a few minutes before she started to cum and scream and I spent and spent and spent into her.

She collapsed under me and I pulled out of her and lay beside her. She put her head towards me and started to lick my face and ears and neck. I would have liked to reciprocate, but wanted her completely dominated.

"Stop it, slut, you are to ask my permission before you do that, or you'll feel my crop on your back side" I shouted.

"Yessir, sorry Sir, I'll learn, I will, I promise".

I took the ropes off her wrist. She rubbed her wrists and she tried to rearrange her hair. She thanked me for untying her and then asked if I wanted to be cleaned off.

"Off course, do you know how?" "Yessir, I think I know, but if it is not right, please show me" and she started to lick all over my balls, pubic hair and finally my limp cock. She licked it clean and then put it all in her mouth and licked it inside her mouth until I could feel the stirring in my loins again.

"You better stop now, before you arouse me again" I said to her.

"Why Sir, don't you want to make love with me again, Sir?"

"If I do, I'll fuck your arse next time, and you might not like that" " I will love everything you do to me, Master" she said and took me in her wet mouth again......

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