"Mr. Hastings returned from Benares to Calcutta on the 5th February, 1782. At that time I was wholly ignorant of the letter which on the 20th January he wrote from Patna to the Secret Committee of the Honorable the Court of Directors. The rough draught of this letter, in the handwriting of Major Palmer, is now in my possession. Soon after his arrival at the Presidency, he requested me to form the account of his receipts and disbursements, which you will find journalized in the 280th, &c., and 307th pages of the Honorable Company's general books of the year 1781-2. My official situation as accountant-general had previously convinced me that Mr. Hastings could not have made the issues which were acknowledged as received from him by some of the paymasters of the army, unless he had obtained some such supply as that which he afterwards, viz., on the 22d May, 1782, made known to me, when I immediately suggested to him the necessity of his transmitting that account which accompanied his letter of that date, till when the promise contained in his letter of 20th January had entirely escaped his recollection." The first thing I would remark on this (and I believe your Lordships have rather gone before me in the remark) is, that Mr. Hastings came down to Calcutta on the 5th of February; that then, or a few days after, he calls to him his confidential and faithful friend, (not his official secretary, for he trusted none of his regular secretaries with these transactions,)--he calls him to help him to make out his accounts during his absence. You would imagine that at that time he trusted this man with his account. No such thing: he goes on with the accountant-general, accounting with him for money expended, without ever explaining to that accountant-general how that money came into his hands. Here, then, we have the accountant making out the account, and the person accounting. The accountant does not in any manner make an objection, and say, "Here you are giving me an account by which it appears that you have expended money, but you have not told me where you received it: how shall I make out a fair account of debtor and creditor between you and the Company?" He does no such thing. There lies a suspicion in his breast that Mr. Hastings must have taken some money in some irregular way, or he could not have made those payments. Mr. Larkins begins to suspect him. "Where did you lose this bodkin?" said one lady to another, upon a certain occasion. "Pray, Madam, where did you find it?" Mr. Hastings, at the very moment of his life when confidence was required, even when making up his accounts with his accountant, never told him one word of the matter. You see he had no confidence in Mr. Larkins. This makes out one of the propositions I want to impress upon your Lordships' minds, that no one man did he let into every part of his transactions: a material circumstance, which will help to lead your Lordships' judgment in