"In order to effectuate this great end, the first step must be to restore perfect obedience and due subordination to your administration. Our Governor and Council must reassume and exercise their delegated powers upon every just occasion,--punish delinquents, cherish the meritorious, discountenance that luxury and dissipation which, to the reproach of government, prevailed in Bengal. Our President, Mr. Hastings, we trust, will set the example of temperance, economy, and application; and upon this, we are sensible, much will depend. And here we take occasion, to indulge the pleasure we have in acknowledging Mr. Hastings's services upon the coast of Coromandel, in constructing, with equal labor and ability, the plan which has so much improved our investments there; and as we are persuaded he will persevere in the same laudable pursuit through every branch of our affairs in Bengal, he, in return, may depend on the steady support and favor of his employers. "Your settlement being thus put into a train of reform, (without which, indeed, all regulations will prove ineffectual,) you are next to revert to the old system, when the business of your Presidency was principally performed by our own servants, who then had knowledge of our investments, and every other department of our concerns: you will therefore fill the several offices with the factors and writers upon your establishment, (for, with our present appointments, we are assured there will be sufficient for this purpose,) and thus you will banish idleness, and its attendants, extravagance and dissipation. And here we enjoin you to transmit to us a faithful and minute state of the pay and every known emolument of all below Council: for, as it is notorious that even youths in our service expend in equipage, servants, dress, and living infinitely more than our stated allowances can afford, we cannot but be anxious to discover the means by which they are enabled to proceed in this manner; and, indeed, so obnoxious is this conduct to us, and so injurious in its consequences, that we expect and require you to show your displeasure to all such as shall transgress in this respect, contrasting it at the same time with instances of kindness towards the sober, frugal, and industrious." My Lords, you see the state in which the Directors conceived the country to be. That it was in this state is not denied by Mr. Hastings, who was sent out for the purpose of reforming it. The Directors had swept away almost the whole body of their Bengal servants for supposed corruption; and they appointed a set of new ones, to regenerate, as it were, the government of that country.