the time stated. The books were balanced: you find a debtor; you find a creditor; every item posted in as regular a manner as possible.. Whilst they were examining this account, a Mr. Croftes, of whom your Lordships have heard very often, as accountant-general, comes forward and declares that there was a little error in the account. And what was the error? That he had entered the Mogul's tribute for one year more than it had actually been paid. Here we have the small error of a payment to the Mogul of 250,000l. This appeared strange. "Why," says Mr. Croftes, "I never discovered it; nor was it ever intimated to me that it had been stopped from October, 1773, till the other day, when I was informed that I ought not to have made an entry of the last payments." These were his expressions. You will find the whole relation in the Bengal Appendix, printed by the orders of the Court of Directors. When Mr. Croftes was asked a very natural question, "Who first told you of your mistake? who acquainted you with Mr. Hastings's orders that the payment should be expunged from the account?" what is his answer? It is an answer worthy of Mr. Middleton, an answer worthy of Mr. Larkins, or of any of the other white banians of Mr. Hastings:-"Oh, I have forgotten." Here you have an accountant-general kept in ignorance, or who pretends to be ignorant, of so large a payment as 250,000l.; who enters it falsely in his account; and when asked who apprised him of his mistake, says that he has really forgotten.

Oh, my Lords, what resources there are in oblivion! what resources there are in bad memory! No genius ever has done so much for mankind as this mental defect has done for Mr. Hastings's accountants.

was said by one of the ancient philosophers, to a man who proposed to teach people memory, "I wish you could teach me oblivion; I wish you could teach me to forget." These people have certainly not been taught the art of memory, but they appear perfect masters of the art of forgetting. My Lords, this is not all; and I must request your Lordships' attention to the whole of the account, as it appears in the account of the arrears due to the King, annexed to your minutes. Here is a kind of labyrinth, where fraud runs into fraud. On the credit side you find stated there, eight lacs paid to the Vizier, and to be taken from the Mogul's tribute, for the support of an army, of which he himself had stipulated to bear the whole expenses. These eight lacs are thus fraudulently accounted for upon the face of the thing; and with respect to eighteen lacs, the remainder of the tribute, there is no account given of it at all. This sum Mr. Hastings must, therefore, have pocketed for his own use, or that of his gang of peculators; and whilst he was pretending to save you eight lacs by one fraud, he committed another fraud of eighteen lacs for himself: and this is the method by which one act of peculation begets another in the economy of fraud.

Thus much of these affairs I think myself bound to state to your Lordships upon this occasion; for, although not one word has been produced by the counsel to support the allegations of the prisoner at your bar, yet, knowing that your Lordships, high as you are, are still but men, knowing also that bold assertions and confident declarations are apt to make some impression upon all men's minds, we oppose his allegations. But how do we oppose them? Not by things of the like nature. We oppose them by

showing you that the House of Commons, after diligent investigation, has condemned them, and by stating the grounds upon which the House founded its condemnation. We send you to the records of the Company, if you want to pursue this matter further, to enlighten your own minds upon the subject. Do not think, my Lords, that we are not aware how ridiculous it is for either party, the accuser or the accused, to make here any assertions without producing vouchers for them: we know it; but we are prepared and ready to take upon us the proof; and we should be ashamed to assert anything that we are not able directly to substantiate by an immediate reference to uncontradicted evidence.

With regard to the merits pleaded by the prisoner, we could efface that plea with a single stroke, by saying there is no evidence before your Lordships of any such merits. But we have done more: we have shown you that the things which he has set up as merits are atrocious crimes, and that there is not one of them which does not, in the very nature and circumstances of it, carry evidence of base corruption, as well as of flagrant injustice and notorious breach of public faith.

The next thing that he takes credit for is precisely an act of this description. The Mogul had, by solemn stipulation with the Company, a royal domain insured to him, consisting of two provinces, Corah and Allahabad. Of both these provinces Mr. Hastings deprived the Mogul, upon weak pretences, if proved in point of fact, but which were never proved in any sense, against him. I allude particularly to his alleged alliance with the Mahrattas, a people, by the way, with whom we were not then at war, and

with whom he had as good a right as Nudjif Khân to enter into alliance at that time. He takes these domains, almost the last wrecks of empire left to the descendant of Tamerlane, from the man, I say, to whose voluntary grants we owe it that we have put a foot in Bengal. Surely, we ought, at least, to have kept our faith in leaving this last retreat to that unfortunate prince. The House of Commons was of that opinion, and consequently they resolved, "That the transfer of Corah and Allahabad to the Vizier was contrary to policy and good faith." This is what the Commons think of this business which Mr. Hastings pleads as merits.

But what does Mr.

But I have not yet done with it. These provinces are estimated as worth twenty-two lacs, or thereabouts, that is, about 220,000l., a year. I believe they were improvable to a good deal more. Hastings do? Instead of taking them into the Company's possession for the purpose of preserving them for the Mogul, upon the event of our being better satisfied with his conduct, or of appropriating them to the Company's advantage, he sells them to the Nabob of Oude, who he knew.had the art, above all men, of destroying a country which he was to keep, or which he might fear he was not to keep, permanent possession of. And what do you think he sold them for? He sold them at a little more than two years' purchase. Will any man believe that Mr. Hastings, when he sold these provinces to the Vizier for two years' purchase, and when there was no man that would not have given ten years' purchase for them, did not put the difference between the real and pretended value into his own pocket, and that of his associates?

We charge, therefore, first, that this act for which he assumes merit was in itself a breach of faith; next, that the sale of these provinces was scandalously conducted; and thirdly, that this sale, at one fifth of the real value, was effected for corrupt purposes. Thus an act of threefold delinquency is one of the merits stated with great pomp by his counsel.

Another of his merits is the stoppage of the pension which the Company was under an obligation to pay to Nudjif Khân: a matter which, even if admitted to be a merit, is certainly not worth, as a setoff, much consideration.

But there is another set-off of merit upon which he plumes himself, and sets an exceedingly high value the sale of the Rohilla nation to that worthless tyrant, the Vizier, their cruel and bitter enemy, -the cruelest tyrant, perhaps, that ever existed, and their most implacable enemy, if we except Mr. Hastings, who appears to have had a concealed degree of animosity, public, private, or political, against them. To this man he sold this whole nation, whose country, cultivated like a garden, was soon reduced, as Mr. Hastings, from the character of the Vizier, knew would be the consequence, to a mere desert, for 100,000l. He sent a brigade of our troops to assist the Vizier in extirpating these people, who were the bravest, the most honorable, and generous nation upon earth. Those who were not left slaughtered to rot upon the soil of their native country were cruelly expelled from it, and sent to publish the merciless and scandalous behavior of Great Britain from one end of India to the other. I believe there is not an honest, ingenuous, or feeling heart upon the face of the globe, I believe there is no man possessing the least