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The story, set in an unnamed Italian city at carnival time, is about a man taking fatal revenge on a friend who, he believes, has insulted him. Like several of Poe's stories, and in keeping with the 19th-century fascination with the subject, the narrative follows a person being buried alive – in this case, by immurement. As in "The Black Cat" and "The Tell-Tale Heart", Poe conveys the story from the murderer's perspective.