<P> "The Devil and Tom Walker" is a short story by Washington Irving that first appeared in his 1824 collection Tales of a Traveller, as part of the "Money - Diggers" section . The story is very similar to the German legend of Faust . </P> <P> Stephen Vincent Benét drew much of his inspiration for "The Devil and Daniel Webster" from this tale . </P> <P> The story starts with the legend of William Kidd the pirate . It is rumored that Kidd had buried a large treasure in a forest in colonial Massachusetts . Kidd made a deal with the devil to protect his money . The devil's conditions are unknown . Kidd died never able to reclaim his money, but the devil has protected it ever since . </P> <P> The story continues around 1727 . Old Scratch appears as a lumberjack or a woodsman chopping trees, each with a prominent and wealthy colonialist's name branded on the trunk . One rotted and soon - to - fall tree has the name of a deacon who grew wealthy "trading" with the Indians . Another fallen trunk has that of a wealthy seaman rumored to be a pirate . Burdened with this secret, he tells his wife . While he has no scruples in selling himself to Old Scratch for the treasure, he does not wish to do so for his wife's sake . She meets Old Scratch herself but tells her husband Old Scratch requires an offering . When Tom is away, she takes all their valuables in and goes to make a deal with Old Scratch . When Tom searches for his wife and property, all he finds is her apron holding her heart and liver, tied to a tree . </P>

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