If the Company had a mind to inquire what is become of all the debts due to them, and where is the cabooleat, he refers them to Gunga Govind Sing. "Give us," say they, "an account of this balance that remains in your hands." "I know," says he, "of no balance." "Why, is there not a cabooleat?" "Where is it? What are the date and circumstances of it? There is no such cabooleat existing." This is the case even where you have the name of the person through whose hands the money passed. But suppose the inquiry went to the payments of the Patna cabooleat. "Here," they say, "we find half the money due: out of forty thousand pounds there is only twenty thousand received: give us some account of it." Who is to give an account of it? Here there is no mention made of the name of the person who had the cabooleat: whom can they call upon? Mr. Hastings does not remember; Mr. Larkins does not tell; they can learn nothing about it. If the Directors had a disposition, and were honest enough to the Proprietors and the nation to inquire into it, there is not a hint given, by either of those persons, who received the Nuddea, who received the Patna, who received the Dinagepore peshcush. But in what court can a suit be instituted, and against whom, for the recovery of this balance of 40,000_l._ out of 95,000_l._? I wish your Lordships to examine strictly this account,--to examine strictly every part, both of the account itself, and Mr. Larkins's explanation: compare them together, and divine, if you can, what remedy the Company could have for their loss. Can your Lordships believe that this can be any other than a systematical, deliberate fraud, grossly conducted? I will not allow Mr. Hastings to be the man he represents himself to be: he was supposed to be a man of parts; I will only suppose him to be a man of mere common sense. Are these the accounts we should expect from such a man? And yet he and Mr. Larkins are to be magnified to heaven for great financiers; and this is to be called book-keeping! This is the Bengal account saved so miraculously on the 22d of May. Next comes the Persian account. You have heard of a present to which it refers. It has been already stated, but it must be a good deal farther explained. Mr. Larkins states that this account was taken from a paper, of which three lines, and only three lines, were read to him by a Persian moonshee; and it is not pretended that this was the whole of it. The three lines read are as follows. "From the Nabob" (meaning the Nabob of Oude) "to the Governor-General, six lac L60,000 From Hussein Reza Khan and Hyder Beg Khan to ditto, three lac 30,000 And ditto to Mrs. Hastings, one lac 10,000."