My Lords,--When I had the honor last to address you from this place, I endeavored to press this position upon your minds, and to fortify it by the example of the proceedings of Mr. Hastings,--that obscurity and inaccuracies in a matter of account constituted a just presumption of fraud. I showed, from his own letters, that his accounts were confused and inaccurate. I am ready, my Lords, to admit that there are situations in which a minister in high office may use concealment: it may be his duty to use concealment from the enemies of his masters; it may be prudent to use concealment from his inferiors in the service. It will always be suspicious to use concealment from his colleagues and cooerdinates in office; but when, in a money transaction, any man uses concealment with regard to them to whom the money belongs, he is guilty of a fraud. My Lords, I have shown you that Mr. Hastings kept no account, by his own confession, of the moneys that he had privately taken, as he pretends, for the Company's service, and we have but too much reason to presume for his own. We have shown you, my Lords, that he has not only no accounts, but no memory; we have shown that he does not even understand his own motives; that, when called upon to recollect them, he begs to guess at them; and that as his memory is to be supplied by his guess, so he has no confidence in his guesses. He at first finds, after a lapse of about a year and a half, or somewhat less, that he cannot recollect what his motives were to certain actions which upon the very face of them appeared fraudulent. He is called to an account some years after, to explain what they were, and he makes a just reflection upon it,--namely, that, as his memory did not enable him to find out his own motive at the former time, it is not to be expected that it would be clearer a year after. Your Lordships will, however, recollect, that in the Cheltenham letter, which is made of no perishable stuff, he begins again to guess; but after he has guessed and guessed again, and after he has gone through all the motives he can possibly assign for the action, he tells you he does not know whether those were his real motives, or whether he has not invented them since.