Having explained to your Lordships the nature, and detailed the circumstances, as far as we are acquainted with them, of this fraudulent transaction, we have only further to remind you, that, though Mr. Middleton was declared guilty of five of the six charges brought against him by Mr. Hastings, yet the next thing you hear is, that Mr. Hastings, after declaring that this conduct of Mr. Middleton had been very bad, and that the conduct of the other servants of the Company concerned with him had been ten times worse, he directly appoints him to one of the most honorable and confidential offices the Company had to dispose of: he sends him ambassador to the Nizam,--to give to all the courts of India a specimen of the justice, honor, and decency of the British government. My Lords, with regard to the bribe for the _entertainment_, I only beg leave to make one observation to you upon that article. I could say, if the time would admit it, a great deal upon that subject; but I wish to compress it, and I shall therefore only recommend it in general to your Lordships' deliberate consideration. The covenant subsisting between the Company and its servants was made for the express purpose of putting an end to all such entertainments. By this convention it is ordered that no presents exceeding 200_l._ [400_l._?] shall be accepted upon any pretence for an entertainment. The covenant was intended to put an end to the custom of receiving money for entertainments, even when visiting an independent Oriental prince. But your Lordships know that the Nabob was no prince, but a poor, miserable, undone dependant upon, the Company. The present was also taken by Mr. Hastings at a time when he went upon the cruel commission of cutting down the Nabob's allowance from 400,000_l._ to 260,000_l._ [160,000_l._?], and when he was reducing to beggary thousands of persons who were dependent for bread upon the Nabob, and ruining, perhaps, forty thousand others. I shall say no more upon that subject, though, in truth, it is a thing upon which much observation might be made. * * * * *