It is later discovered that Mathers has been found dead in a ditch , apparently gutted by Martin Finnucane , and the narrator is blamed because he is the most convenient suspect .
It is later discovered that Mathers has been found dead and eviscerated in a ditch . 
 O'Brien , p.99 Joe suspects Martin Finnucane , but to the narrator 's dismay he is charged with the crime because he is the most convenient suspect .