No small merit is made by Mr. Hastings, and that, too, in a high and upbraiding style, of his having come to a voluntary discovery of this and other unlawful practices of the same kind. "That honorable court," says Mr. Hastings, addressing himself to his masters, in his letter of December, 1782, "ought to know whether I possess the integrity and honor which are the first requisites of such a station. If I wanted these, they have afforded me too powerful incentives to suppress the information which I now convey to them through you, and to appropriate to my own use the sums which I have already passed to their credit, by their unworthy, and pardon me if I add dangerous reflections, which they have passed upon me for the first communication of this kind"; and he immediately adds, what is singular and striking, and savors of a recriminatory insinuation, "and your own experience will suggest to you that there are persons who would profit by such a warning."[43] To what Directors in particular this imputation of experience is applied, and what other persons they are in whom experience has shown a disposition to profit of such a warning, is a matter highly proper to be inquired into. What Mr. Hastings says further on this subject is no less worthy of attention:—"that he could have concealed these transactions, if he had a wrong motive, from theirs and the public eye forever."[44] It is undoubtedly true, that, whether the observation be applicable to the particular case or not, practices of this corrupt nature are extremely difficult of detection anywhere, but especially in India; but all restraint upon that grand fundamental abuse of presents is gone forever, if the servants of the Company can derive safety from a defiance of the law, when they can no longer hope to screen themselves by an evasion of it. All hope of reformation is at an end, if, confiding in the force of a faction among Directors or proprietors to bear them out, and possibly to vote them the fruit of their crimes as a reward of their discovery, they find that their bold avowal of their offences is not only to produce indemnity, but to be rated for merit. If once a presumption is admitted, that, wherever something is divulged, nothing is hid, the discovering of one offence may become the certain means of concealing a multitude of others. The contrivance is easy and trivial, and lies open to the meanest proficient in this kind of art; it will not only become an effectual cover to such practices, but will tend infinitely to increase them. In that case, sums of money will be taken for the purpose of discovery and making merit with the Company, and other sums will be taken for the private advantage of the receiver.

It must certainly be impossible for the natives to know what presents are for one purpose, or what for the other. It is not for a Gentoo or a Mahometan landholder at the foot of the remotest mountains in India, who has no access to our records and knows nothing of our language, to distinguish what lacs of rupees, which he has given eo nomine as a present to a Company's servant, are to be authorized by his masters in Leadenhall Street as proper and legal, or carried to their public account at their pleasure, and what are laid up for his own emolument.

The legislature, in declaring all presents to be the property of the Company, could not consider corruption, extortion, and fraud as any part of their resources. The property in such presents was declared to be theirs, not as a fund for their benefit, but in order to found a legal title to a civil suit. It was declared theirs, to facilitate the recovery out of corrupt and oppressive hands of money illegally taken; but this legal fiction of property could not nor ought by the legislature to be considered in any other light than as a trust held by them for those who suffered the injury. Upon any other construction, the Company would have a right, first, to extract money from the subjects or dependants of this kingdom committed to their care, by means of particular conventions, or by taxes, by rents, and by monopolies; and when they had exhausted every contrivance of public imposition, then they were to be at liberty to let loose upon the people all their servants, from the highest rank to the lowest, to prey upon them at pleasure, and to draw, by personal and official authority, by influence, venality, and terror, whatever was left to them,—and that all this was justified, provided the product was paid into the Company's exchequer.

This prohibition and permission of presents, with this declaration of property in the Company, would leave no property to any man in India. If, however, it should be thought that this clause in the act[45] should be capable, by construction and retrospect, of so legalizing and thus appropriating these presents, (which your Committee conceive impossible,) it is absolutely necessary that it should be very fully explained.

The provision in the act was made in favor of the natives. If such construction prevails, the provision made as their screen from oppression will become the means of increasing and aggravating it without bounds and beyond remedy. If presents, which when they are given were unlawful, can afterwards be legalized by an application of them to the Company's service, no sufferer can even resort to a remedial process at law for his own relief. The moment he attempts to sue, the money may be paid into the Company's treasury; it is then lawfully taken, and the party is non-suited.

The Company itself must suffer extremely in the whole order and regularity of their public accounts, if the idea upon which Mr. Hastings justifies the taking of these presents receives the smallest countenance. On his principles, the same sum may become private property or public, at the pleasure of the receiver; it is in his power, Mr. Hastings says, to conceal it forever.[46] He certainly has it in his power not only to keep it back and bring it forward at his own times, but even to shift and reverse the relations in the accounts (as Mr. Hastings has done) in what manner and proportion seems good to him, and to make himself alternately debtor or creditor for the same sums.

Of this irregularity Mr. Hastings himself appears in some degree sensible. He conceives it possible that his transactions of this nature may to the Court of Directors seem unsatisfactory. He, however, puts it hypothetically: "If to you," says he, "who are accustomed to view business in an official and regular light, they should appear unprecedented, if not improper."[47] He just conceives it possible that in an official money transaction the Directors may expect a proceeding official and regular. In what other lights than those which are official and regular matters of public account ought to be regarded by those who have the charge of them, either in Bengal or in England, does not appear to your Committee. Any other is certainly "unprecedented and improper," and can only serve to cover fraud both in the receipt and in the expenditure. The acquisition of 58,000 rupees, or near 6000l., which appears in the sort of unofficial and irregular account that he furnishes of his presents, in his letter of May, 1782,[48] must appear extraordinary indeed to those who expect from men in office something official and something regular. "This sum," says he, "I received while I was on my journey to Benares."[49] He tells it with the same careless indifference as if things of this kind were found by accident on the high-road.

Mr. Hastings did not, indeed he could not, doubt that this unprecedented and improper account would produce much discussion. He says, "Why these sums were taken by me, why they were (except the second) quietly transferred to the Company's account, why bonds were taken for the first and not for the rest, might, were this matter to be exposed to the view of the public, furnish a variety of conjectures."[50]

This matter has appeared, and has furnished, as it ought to do, something more serious than conjectures. It would in any other case be supposed that Mr. Hastings, expecting such inquiries, and considering that the questions are (even as they are imperfectly stated by himself) far from frivolous, would condescend to give some information upon them; but the conclusion of a sentence so importantly begun, and which leads to such expectations, is, "that to these conjectures it would be of little use to reply." This is all he says to public conjecture.