Your Committee find that this last is the only sum the giver of which Mr. Hastings has thought proper to declare. It is to be observed, that he did not receive this 100,000_l._ in money, but in bills on a great native money-dealer resident at Benares, and who has also an house at Calcutta: he is called Gopal Das. The negotiation of these bills tended to make a discovery not so difficult as it would have been in other cases. With regard to the application of this last sum of money, which is said to be carried to the Durbar charges of April, 1782, your Committee are not enabled to make any observations on it, as the account of that period has not yet arrived. Your Committee have, in another Report, remarked fully upon most of the circumstances of this extraordinary transaction. Here they only bring so much of these circumstances again into view as may serve to throw light upon the true nature of the sums of money taken by British subjects in power, under the name of _presents_, and to show how far they are entitled to that description in any sense which can fairly imply in the pretended donors either willingness or ability to give. The condition of the bountiful parties who are not yet discovered may be conjectured from the state of those who have been made known: as far as that state anywhere appears, their generosity is found in proportion, not to the opulence they possess or to the favors they receive, but to the indigence they feel and the insults they are exposed to. The House will particularly attend to the situation of the principal giver, the Subah of Oude. "When the knife," says he, "had penetrated to the bone, and I was surrounded with such heavy distresses that I could no longer live in expectations, I wrote you an account of my difficulties.