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THE BEALE CIPHER: A DISSENTING OPINION by James J. Gillogly
In 1885 James B. Ward of Virginia published a pamphlet describing a fabulous treasure buried by an explorer named Thomas Jefferson Beale in Bedford County, Virginia, over 60 years earlier. The location, contents, and intended beneficiaries of the treasure were concealed in three separate ciphers.
Ward claimed to have broken the second cipher (B2), describing the contents, and found it to be a book cipher based on the Declaration of Independence (DOI).
The words of the DOI were numbered consecutively, and each plaintext letter was replaced with the number of a word in the DOI beginning with that letter.
The details of the encryption are discussed exhaustively by Dr. Carl Hammer [1], The initials of words in the DOI are given in Table 1.