I am almost ashamed to remark upon the tergiversations and prevarications perpetually ringing the changes in this declaration. He would not have discovered this hundred thousand pounds, if he could have concealed it: he would have discovered it, lest malicious persons should be telling tales of it. He has a system of concealment: he never discovers anything, but when he thinks it can be forced from him. He says, indeed, "I could conceal these things forever, but my conscience would not give me leave": but it is guilt, and not honesty of conscience, that always prompts him. At one time it is the malice of people and the fear of misrepresentation which induced him to make the disclosure; and he values himself on the precaution which this fear had suggested to him. At another time it is the magnitude of the sum which produced this effect: nothing but the impossibility of concealing it could possibly have made him discover it. This hundred thousand pounds he declares he would have concealed, if he could; and yet he values himself upon the discovery of it. Oh, my Lords, I am afraid that sums of much greater magnitude have not been discovered at all! Your Lordships now see some of the artifices of this letter. You see the variety of styles he adopts, and how he turns himself into every shape and every form. But, after all, do you find any clear discovery? do you find any satisfactory answer to the Directors' letter? does he once tell you from whom he received the money? does he tell you for what he received it, what the circumstances of the persons giving it were, or any explanation whatever of his mode of accounting for it? No: and here, at last, after so many years' litigation, he is called to account for his prevaricating, false accounts in Calcutta, and cannot give them to you.