A Letter .. .with Remarks 
 and Authentic Documents 
 
 By 
 ^en Hastings
 
 UNIVERSITY OF CALIFORNIA 
 AT LOS ANGELES
 
 LETT E R 
 
 FROM 
 
 WARREN>HASTINGS, Efq. 
 
 DATED 2ift OF FEBRUARY, 1784, 
 
 WITH 
 
 REMARKS 
 
 AND 
 AUTHENTIC DOCUMENTS 
 
 TO SUPPORT THE REMARKS. 
 
 LONDON: 
 
 PRINTED FOR JAMES RIDGWAY, OPPOSITE 
 
 SACKVILLE-STREET, PICCADILLY. 
 
 M DCCLXXXVI.
 
 PREFACE, 
 
 X F the report was true, that Mr. 
 
 Haftings had applied to be re-ap- 
 S pointed to the Government of Ben- 
 - gal, a direct negative to fuch an ap- 
 
 K 
 
 o plication, might have been fairly 
 founded on his own declarations, 
 contained in the Letter now printed, 
 
 iviz. that age and infirmity had not 
 only impaired his conftitution, but 
 his faculties. 
 
 Another 
 
 354765
 
 vi PREFACE. 
 
 Another report is ftill in circula- 
 tion, and generally believed, that 
 he, or his friends have applied for 
 a penfion for him to the Court of 
 Directors of the Eaft India Company, 
 and that the Directors have it in 
 contemplation to give him five thou- 
 fand pounds a year. The plea made 
 in his behalf is long and able fervices 
 and great poverty. Before the Direc- 
 tors take their refolution, a Letter 
 from himfelf, materially connected 
 with fuch a plea, and the Remarks 
 upon it, are publickly brought into 
 their view, and recommended to 
 their previous confideration. 
 
 The
 
 PREFACE. vii 
 
 The prefent publication is not 
 meant to injure Mr. Haflings, unlefs 
 it be deemed an injury to prevent 
 his receiving a gratuity to which he 
 has no juft claim, nor even an equi- 
 table pretenfion.
 
 TO THE HONOURABLE 
 
 COURT OF DIRECTORS, &c. 
 
 On the River Ganges, Feb. 21, 1784. 
 
 HONOURABLE SIRS, 
 
 .HAVING hadoccafion to dilburfe from 
 my own ca(h many fums for fervices, which, 
 though required to enable me to execute the 
 duties of my ftation, I have hitherto omitted 
 to enter in my public accounts, and my 
 own fortune being unequal to fo heavy a 
 charge, I have refolved to reimburfe my- 
 felf in a mode the mojl fuitable to your affairs, 
 by charging the fame in my Durbar accounts 
 of the prefent year, and crediting them by 
 a fum privately received, and appropriated 
 to your fervice in the fame manner as other 
 B fums
 
 fums received on account of the Honourable 
 Company, and already carried to their ac- 
 count. 
 
 The particulars of thefe drfburfements 
 are contained in the enclofed accounts 
 No. i, 2, 3 and 4, of which No. 5 is the 
 abftract. I (hall fubjoin a brief explanation 
 of each. 
 
 The fum of the account No. i is the 
 difference between the allowance of 300 
 rupees per month, which was the cuftomary 
 pay of the Governor's Military Secretary, and 
 that which I allowed to Lieutenant Colonel 
 Ironfide, during the time he acted in that 
 capacity, on account of his fuperior rank. 
 It was referred to your Honourable Court 
 in one of the letters of the year 1773 or 4 ; 
 but I prefume that it was overlooked 
 in the preflure of other more important 
 matters, which at that time occupied your 
 attention. 
 
 No, 2 and 3 are explained in the accounts 
 themfelves. No. 4 confifb of three feveral 
 
 kinds
 
 ( 3 ) 
 
 kinds of charges, which I confefs to have 
 been unauthorized, but which I humbly 
 conceive neither to be of a private nature, 
 nor unworthy fubjects of the bounty of a 
 great and riling ftate. The firft is incon- 
 fiderable, confiding chiefly in the fubfiftence 
 of the Pundits, who were affembled in Cal- 
 cutta, and employed during two years in 
 compiling the code of Hindoo laws for your 
 ufe, the fum allotted to them was one rupee 
 per diem. A larger recompence was offered, 
 but refufed ; nor would they receive this, 
 but for their daily fupport. They had in- 
 deed the promife of fome public endow- 
 ments for their colleges, which yet remains 
 unperformed. The fecond is the amount 
 of fundry monthly falaries pajd to fome of 
 the moft learned pro fe (Tors of the Maho- 
 medan law for tranflating from the Arabic 
 into the Perfian tongue a compendium of 
 their law called the Hedaya, which is held 
 in high eftimation and part of a more vo- 
 luminous work, which I could not pro- 
 fecute. Your Honourable Court is in pof- 
 B 2 feffion
 
 ( 4 ) 
 
 feflion of a part of the Englim verfion of 
 the Hedaya made by Mr. James Anderfon, 
 and the fubfequent part of the fame book 
 has been lately tranflated by Mr. Hamilton. 
 Thefe gentlemen are both engaged in the 
 completion, and are both eminently quali- 
 fied for it. It would exceed the bounds of 
 this letter to expatiate on the utility of this 
 work ; yet I may be allowed to vindicate 
 the expence of it by one fummary argument, 
 which is that, while the Mahomedan law 
 is allowed to be the flandard of the criminal 
 jurifprudence of your dominions under the 
 control and inipection of your Englim fer- 
 vants, it feems indifpenfably neceffary that 
 the Judges of the courts mould have a 
 more familiar guide for their proceedings 
 than the books of the Arabic tongue, of 
 which few have opportunities of attaining 
 a competent knowledge, and as neceffary 
 that your fervants mould poffefs the means 
 of coniulting the principles, on which thofe 
 judgments are founded, which, in their 
 ultimate refort and in extraordinary caies, 
 
 may
 
 ( 5 ) 
 
 may fall within their immediate cogni- 
 zance, and of the laws, of which they are 
 the protectors. The third charge is that 
 of an academy inftituted for the fludy of 
 the different branches of fciences taught in 
 the Mahomedan fchools. After a trial of 
 about two years, finding that it was likely 
 to anfwer the end of its inftitution, I re- 
 commended to the Board and obtained thei r 
 confent to pafs the fubfequent expence of 
 the eftablifhment to the account of the 
 Company and to erect a building for the 
 purpofe at my own immediate coft, but 
 for a Company's interefted note granted 
 me for the reimburfement of it. It is almoft 
 the only complete eftablimment of the 
 kind now exifting in India, although they 
 were once in univerfal ufe, and the decay- 
 ed remains of thefe fchools are yet to be 
 leen in every capital town and city of Hin- 
 doftan and Decan. It has contributed to 
 extend the credit of the Company's name, 
 and to foften the prejudices excited by the 
 rapid growth of the Britim dominion,, and 
 
 it
 
 ( 6 ) 
 
 it is a feminary of the moft ufeful mem- 
 bers of fociety. I humbly fubmit the 
 propriety of carrying thefe expences to 
 your account by the consideration, that it 
 was not poflible for me to have been in- 
 fluenced in incurring them by any purpofe 
 of my own interefr. Something perhaps 
 may be attributed to the impulfe of pride in 
 the (hare, which I might hope to derive of 
 a public benefaction ; but certainly not to 
 vanity or oftentation ; fince I believe it to 
 be generally conceived that the whole ex- 
 pence, of which the greatelt part is yet 
 my own, has been already defrayed from 
 the Treafury of the Company. 
 
 I will candidly confefs that, when I firft 
 engaged both in this and the preceding ex- 
 pences, I had no intention of carrying it to 
 the account of the Company. Improvi- 
 dent for myfelf, zealous for the honour of 
 my country, and the credit and interefts of 
 my employers, I feldom permitted my 
 Profpe&s of futurity to enter into the views 
 
 of
 
 ( 7 ) 
 
 x>f my private concerns. In the undifturbed 
 exercife of the faculties, which appertain 
 to the active feafon of my life, I confined 
 all my regards to my public character, and 
 reckoned on a fund of years to come for 
 its duration. The infirmities of life have 
 fince fucceeded, and I have lately received 
 more than one fevere warning to retire from 
 a fcene, to which my bodily ftrength is no 
 longer equal, and threatens me with a cor- 
 .refponding decay in whatever powers of 
 mind I once poflefTed to difcharge the la- 
 borious duties and hard viciffitudes of my 
 ftation. With this change in my condi- 
 tion, I am compelled to depart from that 
 liberal plan, which I originally adopted, 
 and to claim from your jufi ice, for you have 
 forbad me to appeal to your generality, the 
 difcharge of a debt, which I can, with the 
 moft fcrupulous integrity, aver to be juftly 
 my due, and which I cannot fuftain. If it 
 ihould be objected, that the allowance of 
 thefe demands would furnifh a precedent 
 for others of the like kind, I have to re- 
 mark
 
 ( 8 ) 
 
 mark that, in their whole amount, they 
 are but the aggregate of a contingent ac- 
 count of twelve years ; and, if it were to 
 become the practice of thofe, who have 
 patted their prime of life in your fervice, and 
 filled, fo long as I have filled it, the firft of- 
 fice of your dominion, to glean from their 
 paft accounts all the little articles of expence, 
 which their inaccuracy or indifference hath 
 overlooked, your intereft would fuffer in- 
 finitely lefs by the precedent, than by a 
 fingle example of a life fpent in the accumu- 
 lation of cr ores for your benefit, and doomed 
 in its clofe tojuffer the extremities of private 
 want and fink in obfcurity ! 
 
 I have thought it proper to complete the 
 prefent fubjed; by the addition of a charge, 
 which I intended to have fubmitted to the 
 board, but which, if divided at this time 
 from the others, might have admitted an 
 unfair conftruclion. It is in the account 
 No. 6, and con lifts of charges incurred for 
 boats and budgerows provided by me, for my 
 
 own
 
 ( 9 ) 
 
 own ufe, on fuch public occafions, as re- 
 quired my departure from the Piefidency on 
 extraordinary fervices. 
 
 My predeceflbrs have always had an ef- 
 tablifliment'of this kind provided for them, 
 and my fucceflbr will have a provifion de- 
 volve to him fuperior in convenience and in 
 elegance to any that I have yet fien, and fur- 
 nimed with a cod, which could not be cre- 
 dited by thofe, who have feen the fubje&s 
 of it. 
 
 I have the honour, &c. 
 
 Your's, &c. 
 (Signed) WARREN HASTINGS. 
 
 Heads
 
 Heads of the Account cnclofed In the pre~ 
 ceding Letter. 
 
 1. Salary to Col. Ironfide 
 while a&ing as the Go- 
 vernor's Military Secre- 
 tary from April 1772 
 
 to May 1773, 8,511 7 6 
 
 2. Charges in the Gover- 
 nor General's office from 
 Sept. 1772 to ift Jan. 
 
 I 774 ' : ' :*,;.- M9 8 7 JI 9 
 
 3. Houfe-liire of his Aids 
 
 de Camp from ift Dec. 
 
 1775 to Jan. 1784. - 33,323, 8 8 
 
 4. To Pundits, their diet 
 and charges while em- 
 ployed in compiling the 
 Code of Hindoo Laws ; 
 to charges attending the 
 translating the Laws of 
 Mahomed, and for the 
 Expcnce of the Maho- 
 
 mcdan Academy - - - 85,357, 1 1 9 
 
 5. To Budgeroes and Boats 
 for the Governor Ge- 
 neral's ufe fmce 1781 to 
 
 i8th Jan. 1784, - - 59,165, 5 9 
 
 Rupees 3,36,228, 13 5 
 
 Note. No. 2, this Article confifts chiefly of 
 Charges for Pens, Ink, Paper, Tape, &c. with 
 Clerks Salaries,
 
 ( II ) 
 
 R E M ARKS. 
 
 A LETTER from a Governor General 
 of Bengal, acknowledging the private re- 
 ceipt of money and the application of it to 
 his own ufe, is an object of curioiity* The 
 fact, if not fairly and clearly accounted for, 
 muft naturally excite fufpicion. But, if the 
 account he gives of it be palpably defective, 
 obfcure, and contradictory, curiofity and 
 fufpicion will give way to other fentiments, 
 efpecially in the minds of men, who have 
 hitherto thought favourably of Mr. Haftings. 
 I mean to examine his letter ftriclly, but 
 wichout paffion or invective. 
 
 The firft point to be confidered is the 
 time and circumftances, in which it was 
 written. There may be fome merit in a 
 voluntary and feafonable confeffion of quef- 
 tionable acts. But, if it be partially made, 
 or at a fufpicious moment, or under the ap- 
 prehenfioa of a difcovery, confeffion then 
 not only forfeits ail pretentious to merit, 
 
 but
 
 but indicates a ftate of mind enfeebled and 
 perplexed by the confcioufnefs of guilt- 
 This general obfervation may ferve for a clew 
 through many myfrerious palTages of Mr. 
 Haftings's writings and conduct. His pre- 
 fent letter, when written, had very much 
 the air of a winding up not only of his go- 
 vernment, but of his life. He fays be has 
 lately received more than onefevere warning 
 to retire ; and, if we may believe what he 
 adds of the actual infirmities of his body 
 and mind, his life was not likely to be a 
 long one. It is evident at leaft that, while 
 he was writing this letter, he did not expect 
 to continue long in the government. In 
 February, 1784, he had heard of the laft 
 arrangement of the adminiftration in Eng- 
 land, which placed the Duke of Portland 
 and Mr. Fox at the head of affairs. He 
 knew that the power, which had hitherto 
 fupported him, had been obliged to give 
 way, and that a fyftcm, from which he 
 had no protection to expect, was likely to 
 prevail at home. Such was the opinion 
 current in England in the fummer of 1783, 
 
 and
 
 and the only one, that could have been im- 
 prefled upon him at that period by all pub- 
 lic and private advices. Without entering 
 into the merits or demerits of the arrange- 
 ments then in contemplation for the govern- 
 ment of India, it is of importance to re- 
 mark, that one certain effect of thofe arrange- 
 ments, with refpect to Mr. Haftings, would 
 have been his immediate removal at leafl, 
 if it went no further. The moft favourable 
 event he could hope for was limply to be 
 recalled. But, if an adminiftration, by 
 whom he thought he was condemned, 
 mould be difpofed to avail themfelves of the 
 heavy votes of cerifure, which were drawn 
 up by Mr. Dundas and Sir Adam Fergufon, 
 and palled the Houfe of Commons in 1782, 
 who could fay to what extent their inquiries 
 into the detail of his government might be 
 carried, where they would flop, or to what 
 termination they might lead ? In thefe cir- 
 cumftances, there could be no impreffion, 
 but that of fear, on the mind of Mr. Haft- 
 ings ; and under that impreflion he muft 
 have a#ed, at the period in queflion. Many- 
 private
 
 ( 14 ) 
 
 private letters mention that, when he fet 
 out on his laft expedition to Lucknow, his 
 fpirits were funk into the loweft flate of de- 
 jection. 
 
 Carrying this view of his fituation and 
 reflexions into the examination of his letter, 
 we may account for many things, which he 
 has left unexplained. 
 
 ijl. He has received money privately* 
 which, if once he were removed from the 
 government, would probably be difcovered. 
 The prefent confeflion therefore is extorted 
 from him. It is imperfect as it {lands, and 
 comes too late. Acts of this nature mould 
 be declared at the moment they are done. 
 When they are acknowledged, they fhould 
 be explained. If Mr. Haftings meant to 
 clear his character, he fnould have told his 
 employers, at what time he received the 
 money, from whom, and on what account. 
 A late and p'artial confcllion can have no ob- 
 ject but to anticipate detection. A confef- 
 iion, which fpecifies no particulars, defeats 
 
 the
 
 ( 15 ) 
 
 the effect of a future difcovery. Any tranf- 
 a&ion of this kind, at any period, will be 
 covered by a previous general acknowledge- 
 ment of the private receipt of money. For 
 how can it be determined, that any parti- 
 cular fums, which he may hereafter hap- 
 pen to have received, were not included in 
 bis general confeffion ? 
 
 2d. He has received money, which he 
 is very unwilling to relinquish and afraid 
 to conceal. To entitle him to keep it, he 
 makes out a bill of expences againft the 
 Company, which, until this time, he had 
 no intention of charging, and loads it with 
 all the petty items that he can glean from 
 bis pafl accounts, and which, for twelve 
 years together, he had totally overlooked. 
 This he calls a debt jujlly due to him^ and 
 concludes that it will not be difputed by 
 the Directors, fince he has found out a 
 private method of discharging it. 
 
 3^/. Suppofing him to expect a future 
 enquiry into the tranfaclions of his Govern- 
 ment,
 
 ( 16 ) 
 
 ment, nothing can be of greater moment 
 to him than to create a general prejudice, 
 if he can, in favour of his integrity ; efpeci- 
 ally if the fame evidence, that proves his 
 integrity, has a tendency to excite the com- 
 pafiion of men, and to conciliate their be- 
 nevolence. Mr. Raftings therefore, in for- 
 md pauperis, is to be reprefented to the world 
 as a man, who, after all his fervices, retires 
 at laft from his great employments with a 
 fortune hardly fufficient to furnim him 
 with the comforts of life; much lefs to re- 
 ward him for his labours. The pains taken 
 by his agents, to fpread and inculcate a 
 general opinion of his poverty, are well 
 known. But he himfelf has overacted his 
 purpofe. Not contented with profeffing to 
 have acquired only a moderate fortune, 
 which in a comparative fenfe might pof- 
 fibly be allowed, he threatens the Com- 
 pany with the injury, which their interefts 
 fhould furTer, by the example of a life (fuch. 
 as his) doomed on Its ckfe to fuffer the ex- 
 tremities of private want, and to Jink into 
 obfcurity ! 
 
 A Man,
 
 ( '7 ) 
 
 A Man, who pleads extreme poverty 
 when his fortune might fairly have been 
 affluent, and when the legiflature intended 
 and provided that it mould be fo, ought 
 firft to mew that he really is as poor as he 
 pretends to be; and fecondly, by what means 
 fo great an income as he has enjoyed can 
 have been honeftly as well as compleatly 
 expended. An appeal to the paffions before 
 the underftanding is fatisfied, is fuipicious 
 and premature. A plea of diflrefs, that 
 exceeds all bounds of probability, not only 
 deferves no credit, but argues a confufion 
 in the judgment of the perfon who makes 
 it. It is true that any artihce, however 
 grofs, may deceive the multitude ; but 
 men of penetration will call Mr. Hauings 
 to a ftricler account. 
 
 <4/. The fubftance of this letter is not 
 the only evidence of the diiorder and per- 
 plexity, in which it appears to have been 
 written. It is faid of Mr. Haftings that 
 he writes Englifli with the utmoft elegance 
 and perfpicuity. If he be not by this time, 
 D a per-
 
 ( '8 ) 
 
 a perfeft matter of compofition, undoub- 
 tedly it is not for want of practife. Yet the 
 expreflions he makes ufe of, on a fubjeft 
 that demanded nothing but plain language, 
 are for the moft part affected and intricate, 
 and in fome places unintelligible. To a 
 common eye, this circumftance proves no- 
 thing, men of deeper judgment will com- 
 bine it with other evidence, and with them 
 it will have its weight. The reader is re- 
 quefted to carry thefe general ideas along 
 with him through the following difcufl- 
 ion. 
 
 In the firft paragraph Mr. Haftings de- 
 clares, that he has received various fums 
 privately, a part of which he has heretofore 
 carried to the Company's account, but that 
 he has refolved to apply the remainder to 
 his own ufe, to reimburfe himfelf for fun- 
 dry expences, which he had been obliged 
 to incur in their fervice, but which he had 
 hitherto omitted to charge in his public 
 accounts ; and he lays he does it now, be- 
 caufe bis own fortune is unequal tofo heavy 
 
 a charge.
 
 ( '9 ) 
 
 a charge. In the early part of a lucrative 
 government, thefe voluntary expences were 
 not too heavy for him ; but, when he has 
 held it long enough to accumulate a for- 
 tune, he can fupport them no longer, and 
 now he muft be reimburfed by the public. 
 His poverty compels him to glean from his 
 faft accounts all the little articles of expences 
 'which his inaccuracy or indifference hath over- 
 looked. The probable amount of his for- 
 tune mall be coniidered in its place. > v 
 
 It is true, that an extraordinary occafioti 
 will fometimes jufVify a public officer in in- 
 curring an extraordinary expence. But, in 
 every inftance, the fact and the reafons for 
 it fhould be immediately reported to his 
 employers, that they may judge for them- 
 ielves whether fuch charges are proper, 
 whether they ought to be allowed, and par- 
 ticularly, whether they ought to be con- 
 tinued. On this principle, negle&ing to 
 make his charge in proper time precludes 
 him from making it at any time, A Go- 
 vernor, who for feveral years omits to en- 
 D 2 ter
 
 ter in his public accounts any incidental 
 expences not provided for by his eftablim- 
 ment, or authorized by his fnperiors, may 
 with reafon be fufpefted to have purpoflly 
 kept them out of fight during the time 
 when his accounts might have been ex- 
 amined, and when fuch expences might 
 at lead have been prohibited in future. 
 
 Mr. Raftings forefeeing that his claim 
 might be fubjecl to difficulties, if he really 
 left it to the Court of Directors, very pru- 
 dently refolved to reimburfe himfelf. He 
 receives money privately, without difcover- 
 ing from whom, or on what account, and 
 he pays himfelf out of it, and this he calls 
 a mode mojlju'itable to the Company' 's affairs. 
 
 In the firft place, his receiving money 
 privately, on any account, is potitively a- 
 gainft la.v, and againil the very law, which 
 created his office, and made him what he 
 was. In a man io t rutted, difobedience is 
 breach f truft, and the importance of the 
 trull is tiic meafure of the crime. 
 
 Secondly,
 
 Secondly, There is not a native of Bengal 
 either willing or able to give Mr. Haftings 
 money, without an adequate fervice in re- 
 turn offome fort or other, which can only 
 be rendered at the Company's expence. 
 A Zemindar will readily give one lack of 
 rupees to a Collector to be excufed two in 
 his rent. It refts with Mr. Haftings or 
 his friends to mew, what poffible motive, 
 but a corrupt one, could engage any native 
 to give him money privately. 
 
 Thirdly, Since Mr. Haftings, by his 
 own confeffion, is in the habit of receiv- 
 ing money privately, how are the Directors 
 to know whether he has confefled all that 
 he had received ? It is plain that he can 
 conceal the amount of his receipts if he 
 pieafes. In his letter of the i6th. Decem- 
 ber 1/82, he tells the Directors, that " he 
 " could have concealed thefe tranfactions'* 
 (viz. fame others of the fame fort) " if he had 
 " a wrong motive, from theirs and the 
 " public eye for ever.'* Receiving money 
 againft law is not an indifferent action in a 
 
 Governor.
 
 Governor. If he had no wrong motive, 
 what motive had he? And what was the 
 view or expectation of the perfon, who gave 
 it ? Would any man of common under- 
 ftanding fufFer his fteward to receive money 
 privately among his tenants under the pre- 
 tence of paying himfelf In a mode mqftfuit- 
 able to his mafters affairs ? or would he be 
 fatisfied with fuch an account as Mr. Haf- 
 tingshas given the Directors ? In a truft of 
 the loweft order, fuch conduct would be 
 deemed a fufficient evidence of fraud. 
 Much lefs is it to be endured in a man, in 
 whofe integrity the legiflature have placed 
 a diftinguim^d confidence, and who, ftand- 
 ing high himfelf, is looked up to as -an ex- 
 ample. The eminence of his ftation 
 makes it effentially bis duty to fet a good 
 example to thofe, who are under his autho- 
 rity and fubject to his influence. Can he 
 check in others the abuies he commits ? 
 Can he punifh offences, of which he him- 
 felf is guilty ? 
 
 Fourthly,
 
 Fourthly, If this mode of difcharging 
 the Company's debts be the mojl fuitable to 
 their affair -s, what are we to conclude, but 
 that their affairs are in extreme diftrefs ? 
 A government, whofe annual revenue is 
 dated at four millions, cannot defray an 
 extra expence required to enable the Gover- 
 nor to execute the duties of hisjlation^ unlefs 
 he receives money privately. Retrench- 
 ments, ceconomy, and good management, 
 * are the courfes, which every ftate ought to 
 purfue for the recovery of its affairs. Re- 
 ceiving bribes to fupport extravagance can- 
 not laft long and muft be the ruin of the 
 government. Every man in office under 
 Mr. H%ftings might aft as he has done, 
 make ufe of the fame pretences, and plead 
 his example for it. Finally, fuppofing the 
 diftrefs of the Company's affairs to be a juf- 
 tification of fuch practifes, it ought not to 
 be one in Bengal, fince Mr. Haftings him- 
 felf,* very lately affured the Directors that, 
 " it had been the diftinguiflied lot of the 
 " lands immediately fubject to the govern- 
 
 " ment, 
 * i6tfi December, 1783.
 
 " ment, over which he prefided, to have 
 " enjoyed the clear* and uninterrupted Jun- 
 " fiinc of wealth, peace, and abundance, 
 " and to have dealt out a portion of theie 
 " bleffings to remote flates and members 
 " of the Britifh dominions." He might 
 have called it moonfhine with greater pro- 
 priety. 
 
 Of the five accounts ofdifburfements now 
 produced by Mr.Haflings, it maybe obferved 
 in general, that there is not one, of which the 
 Board at Calcutta was not as competent to 
 judge as himfelf; and the chief of them, 
 viz. for a Mahomedan academy, ought to 
 have been previoufly recommended to the 
 Court of Directors, and their fanQion ob- 
 tained before the fcheme was undertaken. 
 
 Lieutenant Colonel Ironfide, as Military 
 Secretary, had no claim to extraordinary 
 pay from the Company on account of his 
 fuperior rank, nor does it appear that he 
 made any. Eftablifhments are ufelefs, if 
 fuch precedents are admitted. On the 
 Britifh ftaff, the pay of Secretary to the 
 Commander in chief is ten millings a day, 
 
 and,
 
 and, whether the duty be done by an En- 
 fign or Field- Officer, never varies. 
 
 The fecond account containing a charge 
 of nearly 15,000!. for difburfements in his 
 office of Governor-General, viz. hire of 
 clerks, ftationary* &c. &c. The only offices, 
 in which the Governor-General als dif- 
 tindlly from the Council, are thofe of the 
 Perfian correfpondence and military com- 
 mand in Fort William. For the firft, there 
 is a compleat eftablifhment under the Per- 
 fian Tranflator, and a Military Secretary for 
 the bufinefs of the fecond, who, witji all 
 their petty difburfements, are liberally pro- 
 vided for by the Company. As to fta- 
 tionary, the Company fend out immenfe 
 quantities of it every year for the ufe of 
 all the public offices at Calcutta. It is not 
 unlikely that Mr. Haftings' accounts and 
 correfpondence may be voluminous; but he 
 has no right to load the Company with the 
 expence of an office for the management 
 of his private affairs. 
 
 R The
 
 The third charge for houfe-rent to his 
 Aids de Camp will appear' unbecoming as 
 well as irregular in Mr. Haftings, if it be 
 confidered that the Company, as a mark 
 of perfonal refpect to him, allowed him to 
 enjoy a houfe both in town and country 
 rent-free, and that he accommodated himfelf 
 with another houfe in Calcutta at their ex- 
 pence and without their permiffion. 
 
 No. 4. In this account, the firft article 
 feems too pitiful to be charged by a man, 
 who receives twenty-five thoufand pounds 
 a year from the Company. The fecond, 
 if proper, ought to have been provided for 
 by the board at Calcutta. Mr. Haftings 
 firft indulges his vanity in having it under- 
 ftood that all thefe fervices are accomplimed 
 at his own expence, that he is the promo- 
 ter of learning and patron of men of letters, 
 and that he fcorns to carry fuch charges to 
 the Company's account. When this fort 
 of oftentation has anfwered its purpofe, he 
 Suddenly turns fhort upon the Company and 
 infifts upon their defraying the charges he 
 
 ha?
 
 has been put to in acquiring a reputation of 
 generofity. It is the perfection of prudence, 
 to be reputed bountiful and to make others 
 pay for it. 
 
 With refpect to his Mahomedan academy, 
 there was nothing fo very preffing in the 
 want of it, efpecLlly in time of war and 
 in the midfr. of public diftrefs, but that it 
 might have waited for the approbation of 
 the Court of Directors, on whom at that 
 very time he was drawing bills to the a- 
 mount of feveral millions fterling. That 
 he may have erected a building for an 
 academy is not unlikely, becaufe a building 
 fuppofes a contract, and a contract makes 
 the fortune of a contractor. But that he 
 has done it at bis own immediate cofl is 
 evidently untrue. He fays himfelf that a 
 Company's inter ejled note has been granted him 
 for the reimburjemcnt oj it. Now it cannot 
 be laid that a man, who lends his money 
 on a bond bearing eight per cent, interefr, 
 is either immediately or ultimately at the 
 expence of any work, to which the money 
 E 2 fo
 
 ( 28 ) 
 
 ib lent may be applied. He has placed 
 himlelf on a footing with the other cre- 
 ditors of the Company, who have lent 
 their money -on the fame fecurity and 
 received the fame intereft for it that he 
 does. But what are the fciences taught 
 in the Mahomedan fchools ? Can he name 
 any one Muflulman or European who has 
 ftudied in this academy? Where did they 
 fludy in the two years before the building 
 was erected ? What proof has he that this 
 academy was likely to anfwer the end of it's 
 inftitution t and why has he produced none ? 
 In fhort, who is there that ever heard of his 
 academy before ? The decayed remains of 
 tbcfe fchools are yet to be feen in the principal 
 cities cflndojlan ! This indeed is true. Where- 
 ever the Britifh dominion has extended, the 
 ruins of ancient eftablifliaients are the only 
 traces that are left of them. The greater 
 part of Mr. Hafrmgs's political life has been 
 employed in promoting wars, in the Compa- 
 ny's name, by which India, though not 
 conquered, has been utterly laid wafte. But 
 it feems that this academy has already con- 
 tributed
 
 tributed to extend the credit of the Company's 
 name and to foften the prejudices excited by the 
 rapid growth of the Britijh dominions ! The 
 Company's name is fufficiently known in the 
 Eaft. There was no occafion to do any 
 thing to extend it. But, if the univerfal de-r 
 vaftation and ruin" of their country have exci- 
 ted prejudices againft us in the minds of the 
 natives of India, of whom ninety-nine in an 
 hundred weHmdoos, it may be doubted, whe- 
 ther they will be much foftened by the inftitu- 
 tion of a Mahomedan academy at Calcutta. Is it 
 already a confolation to all the nations from 
 Cape Comorin to Surat, whofe country has 
 been the feat of war, or to the wretched 
 inhabitants of the Carnatic who may have 
 furvivedthe defolation of their country, that 
 Mr.Haftings has creeled an academy at Cal- 
 cutta ? After carrying fire and fword into 
 every quarter of India, where it was poffible 
 for our armies to penetrate, does he think 
 that the inftitution of a fchool compenfates 
 for all the havock he has made, or repairs 
 all the mifchief he has done ? Abfurdity is 
 pot incompatible with cunning. A man 
 
 who
 
 ( 3 ) 
 
 who is fure of his audience, may hold what 
 language he thinks fit. 
 
 Mr. Haftings fays // was not pojfible for 
 him to have been influenced^ In incurring thefe 
 expences, by any purpofe of his own inter eft. 
 The truth of this proportion is not felf- 
 evidenr ; and, if it were, it would be no 
 reafon for carrying them to the Company's 
 account. Who can determine that there is 
 no profit on expenditures made without 
 authority, for which he reimburfes himfelf, 
 and for wuich no vouchers are produced ? 
 As to his motive for doing what he had no 
 fort of rjght to do, whether it was pride, or 
 vanity, or oftentation, is immaterial. He, 
 who thinks fuch a qneftion worth difcuf- 
 fmg, muft be paffibnately fond of talking of 
 himfelf. 
 
 On the three articles, of which the ac- 
 count of No. 4 is compofed, one general re- 
 mark occurs. He begins his letter with 
 averting, that the fums, which he had had 
 occqfion to dijburfe \vzreforjervices required to 
 enable him to execute the duties of his flatten, 
 
 But
 
 ( 31 ) 
 
 But how the entertainment of learned Muf- 
 fulmen, or the institution of an academy 
 have been neceffary for that purpofe, is a 
 myftery, which he has prudently aban~ 
 doned to the conjectures of the Court of 
 Directors. 
 
 He candidly cenfeffes that, when he frft 
 engaged both in this and the preceding ex- 
 pences, he had no intention of carrying it to 
 the account of the Company. At that time he 
 'was improvident for bimjelf. At that time, 
 the exercife of bis faculties was undifturbed. 
 He confined all his regards to his public cbarac- 
 ter 9 and reckoned on a fund of years for its 
 duration. If, by this Jaft myfterious ex- 
 preffion, it be meant that he depended on 
 continuing many years in office, his ex- 
 pectation has not been difappointcd. He 
 has no right to fay or inlinuate, that he 
 has not been allowed fufficient time to 
 provide for the eftablifhment of his fortune 
 notwithstanding the careleffnefs and im- 
 providence, with which he at firfl neglec- 
 ted his profpecJs of futurity. Suppofing this 
 
 to
 
 ( 32 ) 
 
 to be his meaning, the affertion is intel- 
 ligible, though not true. The words, in 
 which he involves it, exprefs nothing but 
 flonfenfe. 
 
 But now, it feems, all the preceding 
 circumftances are reverfed. The Infirmities 
 of life havejincefucceeded. His bodily ilrengtb 
 is impaired, and the powers of mind he once 
 foffeffed decay along with it. If it be of 
 any ufe to him to prove, that he has loft 
 his under/landing, the prefent letter may 
 anfwer his purpofe. He has even loft his 
 ftyle, and cannot write plain Englim. Who 
 ever heard of a man's discharging the hard 
 viciffitudes of his Jlation, or calling the latter 
 part of his own life his profpecJs of futurity ? 
 or of an interejled note for a bond bearing 
 intereft ? Taking every thing for granted 
 that he has faid of himfelf, let us fee what 
 conclufion he has drawn from the premifes* 
 Why, this change in his condition compels him 
 to depart from that liberal plan, which he 
 originally adopted. Did he expedt to be 
 immortal, or to continue in the government 
 
 to
 
 ( 33 ) 
 
 to the end of his life, or that age would 
 not affect his health, or impair his facul- 
 ties ? Difappointed in his expectations, 
 whatever they were, he now finds himfeif 
 compelled to claim from the juftice of the 
 Directors the difcharge of a debt. It is not 
 an equitable appeal to their generofity but 
 the pofitive demand of a debt ftrictly due 
 to him. To gratify his own pride (for pride 
 he admits) and without any intention of 
 charging the Company with fuch expences, 
 he gives falarics to learned men, tranflates a 
 book, and founds an academy. In procefs 
 of time, he finds his health and faculties fo 
 much impaired, that he is compelled to infill 
 on being reimburfed, and he demands it as. 
 his right. Such is the. foundation of his 
 claim and immediate motive for making it. 
 A debt, fo claimed, ought to be proved. 
 Mr. Haftings contents himfelf with faying, 
 1 can, with the mofl fcrupulous integrity, aver 
 it to be jujlly my due. But in truth whether 
 his appeal be to their juftice or their gene- 
 rofity, is of no fort of moment, where he 
 has previoufly refolded to reimburse himfelf 
 F whether
 
 ( 34 ) 
 
 whether the Directors approve of it or 
 not. 
 
 He fuppofes it may be objected that the al- 
 lowance of thefe demands would furnifh a pre- 
 cedent for others, of the like kind. If the 
 debt be juftly due to him, the payment of 
 it can furnifh no precedent injurious to the 
 Company. Debts, juftly due, muft at all 
 times be paid, whether with or without a 
 precedent. But, fuppofing thefe claims of 
 his to be fuch, as the Directors are at li- 
 berty to deny if they think proper, the ob- 
 jection then is a flrong one, and he has not 
 anfwered it. It is a dangerous precedent 
 indeed, to fufFer any man in a public truft 
 to run up a private bill without the con- 
 fent or knowledge of his employers, and at 
 the end of twelve years to infill: upon their 
 paying it. But this it feems is not dange- 
 rous; or, if it be, their inter ejl would Jujfer 
 /efs by the precedent than by a jingle example of 
 a lije fpent in the accumulation of crores for 
 their benefit, and doomed in its clofe to /uf^r 
 the extremhie* of private want and fink in ob- 
 
 fcurity !
 
 ( 35 ) 
 
 fcurity! This indeed is a melancholy con- 
 clufion, and poffibly might make an im- 
 preffion on the benevolent hearts of the Di- 
 rectors, if he had not before allured them 
 (in his letter of the 2Oth of January 1782) 
 ihat his office bad at leaft enabled him to lay up 
 a provijion 'with which he could be contented 
 in a more humble Jlation -, and if he had not, 
 in another letter dated nth November 
 1773, declared, that a very fiw years pojfeffion 
 of the government would undoubtedly enable him 
 to retire with a for tune amply ft ted to the me a- 
 fure of his defires* If it mould now appear 
 that Mr. Haftings's fervices and circum- 
 flances are fuch as he defcribes them, his 
 neceffities may deferve to be coniidered. 
 That queftion is material, and mall be exa. 
 mined by itfelf. 
 
 He concludes his account with a charge 
 of about fix thoufand pounds fterling for 
 boats provided by him for his own ule. If 
 bis predecejfors have always had an ejlablffi- 
 
 * Vide Appendix to fth Report of Sec. Com. 
 No. 5. 
 
 F 2 went
 
 ( 36 ) 
 
 went of tils kind provide d for tbem^ he ought 
 to have been contented with it. The in- 
 dulgence of perfonal vanity is endlefs, when 
 others are to pay for it. But it feems thefe 
 boats are fuperior in convenience and elegance 
 to any that Mr. Haftings bas yet fecn. The 
 Proprietors of India ftock will be happy to 
 hear it. Their fervant afTures them that 
 his boats have been furntfhed 'with a cofl, 
 which would not be credited by thofe, who 
 have feen the fubjctls oj it. Mr. Hafhings' s 
 friends have often boafted the fimplicity of 
 his manners, and he himfelf profefies to 
 carry it even to humility. In one of his nar- 
 ratives, he fays, " tlie Raja of Benares left 
 " his capital with a large retinue; but, 
 " hearing that I came unattended, he dif- 
 " mifled his followers and met me with a 
 " ftate as humble as mine." 
 
 But, alas ! the infirmities of life have 
 fucceeded, and his faculties are impaired by 
 them ! 
 
 Theft
 
 ( 37 ) 
 
 Thefe demands, put together, form au 
 object by no means inconiiderable. Under 
 five heads only, the amount of what he 
 calls little articles of expence gleaned from his 
 pafl accounts is current rupees 3.36.220 ; or 
 very nearly thirty four thoufand pounds 
 fterling. 
 
 The probable fituation of his fortune re- 
 mains to be confidered. They, who have 
 hitherto infifted moft on the moderate 
 amount of it, have at all times allowed him 
 to poflefs about feventy or eighty thoufand 
 pounds, which they truly afferted was a 
 fmall fortune for a man fo long in the go- 
 vernment of Bengal, and fo much longer 
 in lucrative employments. All the principal 
 offices in the Company's fervice are lucra- 
 five. In the prefent letter, Mr. Haftings 
 reduces himfelf to poiitive and abfolute beg. 
 gary, though his life has been fpent in the 
 accumulation of crores for the Company. 
 The fecond part of this proportion is juft 
 as true as the firfl. If fo many millions 
 have been accumulated, where are they ? 
 
 Since 
 
 354765
 
 ( 38 ) 
 
 Since the year 1 777 he has drawn upon the 
 Directors for many millions flerling and in- 
 curred a heavy bonded debt in Bengal. In 
 the fame period, bills have been drawn and 
 debts incurred to the amount of feveral 
 millions more at Fort St. George and Bom- 
 bay, and properly the whole ought to be 
 placed to the account of Mr. HafHugs the 
 contriver and author of the Maratta war. 
 A calculation of thefe accumulations is fhi- 
 ted in the Appendix. 
 
 He now wimes it to be underftood that, 
 while he was accumulating fo many mil- 
 lions for the Company, he has totally neg- 
 lecled his private fortune. Whether he did 
 or not, the fadt is, that his fortune was am- 
 ply provided for by his appointments. Let 
 it be fuppofed for a moment, that he had 
 no fhare in the bounty of Coffim Ally 
 Cawn, who is pretty well known to have 
 diftributed twenty lacks of rupees among 
 fome perfons of Mr. HafHngs's acquain- 
 tance ; that he got nothing by the depofition 
 of Meer Jaffier in 1760, or that he loft it 
 
 again
 
 ( 39 ) 
 
 again in a commercial {peculation ; that he 
 laved nothing while he was fecond in coun- 
 cil at Madrafs, and in fhort that he was 
 not worth a (hilling when he was appointed 
 to the government of Bengal. Since that 
 time, twelve years and a half have elapfed, in 
 which his avowed receipts and vifible ex- 
 pences, being eftimated and compared, will 
 fhew what he is or ought to he worth at 
 prefent. With refped to the annexed ftate- 
 ments of the credit due to them, it is to be 
 obferved 
 
 ift. That he is not charged with any re- 
 ceipts beyond his falary, except a lack and 
 a half of rupees received from Munny Be- 
 gum, which never was difputed. 
 
 2</. That his falary, as limited by Aft of 
 Parliament in 1773, to ..25,000 was al- 
 ways reckoned to be lefs that the profits of 
 his place as they (rood before. 
 
 3</. That houfe rent, the principal ar. 
 tide of expence in Bengal, was defrayed 
 
 "for.
 
 ( 40 ) 
 
 for him. He had three houfes (two in Cal- 
 cutta and one in the country) rented, fur- 
 nimed, and kept in repair by the Company, 
 who are alfo at the charge of the general 
 entertainments, to which the Governor in- 
 vites the fettlement three or four times a 
 year. So that, out of his great falary, he had 
 literally nothing to provide for but his table, 
 equipage, private fervants, and perfonal ex- 
 pences. In thefe, by all accounts, there was 
 no appearance of extravagance. Eight thou- 
 fand current rupees a month is a liberal al- 
 lowance for them, It would be difficult to 
 (hew how they could poffibly amount to that 
 fum. 
 
 4^6. The falaries of the Governor and 
 Council are paid to them in Bengal, at one 
 ihiliing and nine pence half-penny the cur- 
 rent rupee ; but, by an eftablifhed indul- 
 gence of the Company to their fervants, 
 when they remit their fortunes back again 
 by bills on the Directors, the treafury at 
 Fort William receives the current rupee at 
 two millings and a penny and fometimes 
 higher, which gives them a profit of three 
 
 pence
 
 ( 4' ) 
 
 pence halfpenny on every rupee fo re* 
 mitted. 
 
 $th. The firft ftatement fuppofes him 
 not to have improved his growing capital, 
 by putting any part of it out at lawful in- 
 tereft. The fecond fuppofes him to have 
 improved his favings at fimple interefl only*- 
 The third fuppofes him to have improved 
 them, as he might fairly and honeftly have 
 done, at compound intereft. In the firft 
 cafe his prefent fortune ought to be 
 
 261,265. 
 
 In the 2d. 334 l8 > 3- 
 
 In the 3</. ^425^26, 4. 
 
 Mr. Haftings, if he has availed himfelf of 
 all thefe advantages except the prefent from 
 Munny Begum, has done nothing that hr 
 was not fairly intitled to do. There may 
 be objections to thefe eftimates, but none 
 trut will materially reduce the total. Much 
 lefs can any deductions be reafonablv made 
 G froia
 
 from the amount, that will leave him in 
 danger oifuffering the extremities of private 
 want. For any thing that appears to the 
 contrary to the public eye, a medium of the 
 three totals, viz, 329,969. 15^. 8^/. ought 
 to be taken for a fair and moderate eftimate 
 of his actual fortune. If not, what has 
 he done with it ? It is true that he talks 
 of his inaccuracy, and would willingly be 
 thought a man carelefs about money mat- 
 ters. But we have the evidence of the con- 
 trary before us. He has kept an exact ac- 
 count of the minuteft articles of expence, 
 and even of his charities. 
 
 There is another way of eftimating his 
 fortune, which would encreafe it confidera- 
 f)ly; that is* if he were to be debited with 
 the fums which he has been accufed of re- 
 ceiving, or even with thofe which he has 
 acknowledged. 
 
 In March 1775 he was charged by the 
 unfortunate Raja Nandcomar with the 
 
 receipt
 
 ( 43 ) 
 
 receipt of various fums paid to him by 
 the Raja to the amount of funaut rupees 
 3,54,105, or about 3 6,000. The accufer 
 not only fpecified all manner of particulars, 
 but came forward, at every poffible per- 
 fonal hazard, to make good his charge. If 
 it was falfe, it was at once the mofl daring 
 and abfurd falfehood that ever was attemp- 
 ted. Do/us ingeneralibus verfatur Falfehood 
 never defcends to particulars. The Raja how- 
 ever was inftantly hanged, and his charge, 
 whether true or falfe, muft be difmifTed out 
 of this account. At prefent, it is not meant 
 to infift on any thing, but what Mr. Haf-, 
 tings hirnfelf has acknowledged. In his 
 letter to the Directors dated 22d of May 
 1782, but not difpatched from Calcutta un- 
 til the i6th of December following, he gives 
 them an account of various fums occajimally 
 tonverfed to the Company's property through, 
 hk tneans, amounting at that time to nine- 
 teen lack and a half of current rupees, or 
 195,000, all which, he fays, he has car- 
 ried to the Company's credit. But, of 
 G 2 this
 
 ( 44 ) 
 
 this fum, he admits that he had taken their 
 bonds at eight per cent, for four lacks and 
 fix thoufand rupees, and that he had credit 
 in the account of depofits in the Company's 
 treafury for 1,38,715 rupees more, which 
 he might have called for when he would, 
 and received on demand. If the money 
 was their own, he had no right to take a 
 fecurity for it. He could have no right to 
 lend them their own money at intereft. 
 Or, fuppofing it poffible to invent a pre- 
 tence, for this courfe of proceeding, or ad- 
 mitting, as he fays, that he pojjlbly aSled 
 without any Jiudied defign which his memory 
 could at that dijlance of time verify , the bonds 
 ought to have been cancelled long ago, 
 which it is not known that he has done* 
 In his pofleflion, they are a legal fecurity 
 to him and his heirs, and as long as they 
 exift make part of his fortune. The re- 
 maining thirteen lacks are faid to be ex- 
 pended in Durbar charges, which confift 
 chiefly of bounties and prefents made by 
 Government and of fecret fervices only 
 
 known
 
 ( 45 ) 
 
 known to the Go v er nor . Of thefe no j udg- 
 ment can be formed unlefs the particulars 
 were produced. 
 
 It is to be prefumed that, when Mr. 
 Haftings' Letter and the preceding Re- 
 marks upon it are coolly and impartially 
 confidered, no rational being can believe, 
 that he is really in that ftate of penury 
 and diftrefs, which he defcribes. There 
 is no degree of human credulity, that will 
 reach to fuch a belief. And yet it may 
 poffibly be true that his fortune is not 
 fo confide rable as apparently it ought to 
 be. He may have appropriated large 
 fums to fervices, not proper to be ex- 
 plained, that is, to the fupport of his 
 intereft in England. On that prefump- 
 tion, his poverty becomes criminal in 
 whatever degree the fuppofition makes 
 it credible. If he has wafted his fortune 
 to obtain protection, the inference is 
 plain, that his actions required intereft 
 and favour to proted tliem, and that 
 
 his
 
 ( 46 ) 
 
 his poverty arifes from his fuccefs in 
 corrupting the integrity of perfons whofe 
 truft and flation gave them power td 
 
 4ii t-\t-*/-%ff" r\ i rv*i 
 
 fupport him. 
 
 FINIS.
 
 APPENDIX, No. I. 
 
 Extraff of a letter from Warrsn Haftings, Efq. 
 to the Court of Diretfors, dated 2zd of 
 May, 1782, but not difpatcbed until the 
 1 6tb of December following* 
 
 W H Y thefe fums were taken by me r 
 " why they were, except the fecond, quietly 
 transferred to the Company's ufe j why 
 " bonds were taken for the firfl, and not 
 " for the reft, might, were this matter to 
 ' be expofed to the view of the Public, 
 " furnim a variety of conjectures to which 
 " it would be of little ufe to reply. Were 
 " your Honourable Court to queftion me 
 " on thefe points, I would anfwer, that 
 " the fums were taken for the Company's 
 * benefit, at times in which the Company 
 " very much needed them ; that I either 
 H " chofe
 
 APPENDIX. 
 
 " chofe to conceal the fir ft receipts from 
 " the public curiofity, by receiving bonds 
 " for the amount ; or poffibly acted with' 
 " cut any Jludled dcfign which my memory 
 " could at this diftance of time verify ; and 
 e that I did not think it worth my care to 
 " obferve the fame means with the reft. 
 " I truft, Honourable Sirs, to your breafts 
 t( for a candid interpretation of my arions, 
 " and aflume the freedom to add, that I 
 * think myfelf, on fuch a Jubjedt, and on 
 " fuch an occafion, entitled to it." 
 
 Copy of a "Letter from Mr. Haftmgs to the 
 Court of Directors, dated 1 6//6 December, 
 1782. 
 
 c< Honourable Sirs, 
 
 "iH E difpatch of the Lively having been 
 " protracted, by various caufes, from time 
 to time, the accompanying addrefs, which 
 " was originally defigned and prepared for 
 " that difpatch, (no other conveyance fince 
 " occuring) has of courfe been thus long 
 
 " detained.
 
 APPENDIX. 
 
 " detained. The delay is of no public con- 
 " fequence ; but it has produced a fitua- 
 " tion, which, with refpect to myfelf, I 
 ' regard as unfortunate, becaufe it expofes 
 " me to the meaneft imputation, from the 
 " occafion, which the late Parliamentary 
 " enquires have fince furnimed, but which 
 " were unknown when my letter was 
 " written, and written in the necelfary con- 
 " fequence of a promife, made to that effect 
 " in a former letter to your Honourable 
 " Committee, dated 2Oth January lafL 
 " However, to preclude the pofli'oility of 
 " fucli reflections from affecting me, I 
 " have defired Mr. Larkins, who was 
 " privy to the whole tranfaction, to affix 
 " to the letter his affidavit of the date in 
 '* which it was written. I own I feel moft 
 ** fenfibly the mortification of being re- 
 " duced to the neceffity of ufing fuch pre- 
 " cautions to guard my reputation from 
 " difhonour. If I had, at any time, pof- 
 " fefled that degree of confidence from my 
 " immediate employers, which they never 
 * f withheld from the meanejl of my jire- 
 H 2 deceflbrs,
 
 APPENDIX. 
 
 " decefTors, I mould have difdained to ufe 
 " thefe attentions. How I have drawn on 
 " me a different treatment I know not ; it 
 " is fufficient that I have not merited it : 
 " and in the courfe of a fervice of thirty* 
 " two years, and ten of thefe employed in 
 <c maintaining the powers, and difcharging 
 " the duties of the firft office of the Britifh 
 " Government in India, that Honourable 
 ' Court ought to know whether I poffefs 
 " the integrity and honour, which are the 
 " firft requifites of fuch a ftation. If I 
 " wanted thefe, they have afforded me but 
 " too powerful incentives to fupprefs the 
 " information, which I now convey to 
 " them through you ; and to appropriate 
 " to my own ufe the fums, which I have 
 " already pa{Ted to their credit, by the un- 
 *' worthy, and pardon me if I add danger- 
 " ous refledlions which they have paffed 
 ** upon me, for the firft communication of 
 " this kind ; and your own experience will 
 " fuggcfl to you^ that there are perfons, 
 " who would profit by fuch a warning. 
 
 " Upon
 
 APPENDIX. 
 
 " Upon the whole of thefe tranfacYions, 
 " which to you, who are accuftomed to 
 " view bufinefs in an official and regular 
 " light, may appear unprecedented, if not 
 " improper, I have but a few (hort remarks 
 " to fuggeft to your confideration. If I 
 " appear in any unfavourable light by thefo 
 " tranfacYions, I refign the common and 
 " legal fecarity of thofe who commit 
 " crimes, or errors. I am ready to anfwer 
 " every particular queftion, that may be 
 " put againft myfelf, upon honour, orup- 
 " on oath. 
 
 " The fources, from which thefe reliefs 
 
 " to the public fervice have come, would 
 
 " never have yielded them to the Company 
 
 " publickly ; and the exigencies of your 
 
 '* fervice (exigencies created by the ex- 
 
 " pofition of your affairs and faction in 
 
 " your Councils) required thofe fupplies. 
 
 *' I could have concealed them, had I a 
 " wrong motive, from yours and the public 
 " eye for ever ; and I know that the dif- 
 
 faculties,
 
 APPENDIX. 
 
 " faculties, to which a fpirit of injuftice may 
 " fubjeft me, for my candour and avowal, 
 " are greater than any poflible incon- 
 ' venience that could have attended the 
 " concealment, except the difTatis faction of 
 " my own mind. Thefe difficulties are 
 " but a few of thofe, which I have fuffered 
 " in your fervice. The applaufe of my 
 *' own breaft is my fureft reward, and was 
 *' the fupport of my mind in meeting 
 fC them ; your applaufe and that of my 
 " country, are my next wiih in life. 
 
 I have the Honour to be, &c. 
 
 WARREN HASTINGS." 
 
 N.B. It is very material to obferve that Mr. 
 Hailing?, who, as he himfelf affirms, " has 
 " at no time poflclTed that degree of con- 
 ** fidence from his immediate employers, 
 " which they never withheld from the 
 " meaneft of his predeceflbrs," has neverthe- 
 lefs received the unanimous thanks of thofe 
 immediate employers, viz. the Court of 
 Directors, for his long, able, and faithful 
 
 fervices.
 
 APPENDIX. 
 
 fervices. It feems alfo very neceflary that 
 Air. Haftings mould ftate to the Company, 
 whom it is that he means to defcribe. by the 
 words " the meanefl of bis predeceffbrs" was 
 it Governor Cartier, or Mr. Verelft, or Mr. 
 Van Sittart, or does he mean the late Lord 
 Clive ? 
 
 APPENDIX No. II. 
 
 Extraftsfrom the eleventh Report of the Select 
 Committee, on the Subjeft of the preceding 
 Letters. 
 
 ' WHATEVER the caufe of thefe new 
 " difcoveries (made by Mr. Haftings) might 
 " have been, at the time of fending them, 
 u the fad of the Parliamentary enquiry 
 '* was publickly known, for, in his letter 
 " of the J5th of December, 1782, he ex- 
 ' prefsly mentions his fears, that thofe 
 
 '* Parlia-
 
 APPENDIX. 
 
 " Parliamentary enquiries might be thought 
 " to have extorted from him the con- 
 " feffions which he had made. 
 
 " He fays that in all the long period of 
 
 41 his fervice, he has almoft unremittedly 
 
 " wanted the fupport, which all his pre- 
 
 " deceflbrs had enjoyed from their con- 
 
 " flituents. From mine (fays he) I have 
 
 *' received nothing but reproach, bard epi- 
 
 *' thets and indignities , inftead of rewards 
 
 " and encouragement." 
 
 What Mr. Haftings fays further on this 
 fubjeet, is no lefs worthy of attention; viz 
 that be could have concealed tbefe tranjafiions, 
 if be bad a wrong motive, from theirs and the 
 public eye for ever. It is undoubtedly true 
 that, whether the obfervation be applica- 
 ble to the particular cafe or not, practifes 
 of this corrupt nature are extremely dif- 
 ficult of detection any where, but efpeci- 
 ally in India. But all reftraints upon that 
 grand fundamental abufe of prefenis is gone 
 for ever; if the fervants of the Company 
 
 can
 
 APPENDIX. 
 
 can derive fafety from a defiance of the law, 
 when they can no longer hope to fcreen 
 themfelves hy an evafion of it. All hope 
 of reformation is at an end, if, confiding in 
 the force of a faction among Directors or 
 Proprietors, to bear them out, and poflibly 
 to vote them the fruit of their crimes as a 
 reward of their difcovery, they find that 
 their bold avowal of their offences is not only 
 to produce indemnity, but to be rated for 
 merit. If once a prefumption is admitted, 
 that wherever fomething is divulged, no- 
 thing is hid, the difcovering of one offence 
 may become the certain means of conceal- 
 ing a multitude of others. The contrivance 
 is eafy and trivial, and lies open to the 
 meaneft proficient in this kind of art: it 
 will not only become an effectual cover to 
 fuch practices, but will tend infinitely to 
 increafe them. In that cafe, fums of 
 money will be taken for the purpofe of dif- 
 covery and making merit with the Com- 
 pany ; and other fums will be taken for the 
 private advantage of the receiver. 
 
 I Extratt
 
 APPENDIX. 
 
 Ext raft from the Eleventh Report, page 13. 
 
 H E profefles not to be certain of the 
 motives, by which he was himfelf ac- 
 tuated in fo extraordinary a concealment, 
 and in the ufe of fuch extraordinary 
 means to effect it : And, as if the acts in 
 queftion were thofe of an abfolute ftrang- 
 er, and not his own, he gives various 
 loofe conjectures concerning the motive 
 to them. He even fuppofes, in taking 
 prefents contrary to law, and in taking 
 bonds for them as his own, contrary to 
 what he admits to be truth and fact, that 
 he might have acted without any diftinct 
 motive at all, or at leaft fuch as his me- 
 mory could reach at that diftance of time. 
 That immenfe diftance, in the faintnefs 
 of which, his recollection is fo compleat- 
 ly loft, as to fet him gueffing at his mo- 
 tives for his own conduct, was from the 
 fifteenth of January, 1781, when the 
 bonds at his own requeft were given, to 
 
 the
 
 APPENDIX. 
 
 the date of this letter which is the 2 id 
 May, 1782, that is to fay, about one 
 year and four months. As to the other 
 fums, for which no bond was taken, the 
 ground for the difference in his explana- 
 tion is ftill more extraordinary ; he fays, 
 " I did not think it worth my care to ob- 
 '* ferve the fame means with the reft" 
 
 The reft of thefe fums, which were not 
 worth his care, are ftated in his account to 
 be greater than thofe he was fo felicitous 
 (for fome reafon which he cannot guefs) to 
 cover under bonds. Thefe fums amount 
 to near 53,000!. whereas the others did not 
 much exceed 40,000!. 
 
 I 2 A P P E N-
 
 APPENDIX, No. III. 
 
 STATEMENT, No. i. 
 
 Without Intereft. 
 
 Amount of Salary received in 
 Bengal from April 1772 to 
 December 1784, is twelve 
 Years and nine Months at 
 .25,000 per Annum, and one 
 Shilling and nine-pence half- 
 penny per current Rupee, is 
 
 C.Rs. 35,58,142 
 
 Received from Munny Begum - 1,74,000 
 
 37,32,142 
 
 DEDUCT 
 
 AmountofExpencesat 8000 crs. 
 per Month for twelve Years 
 nine Months, is - - - - - 12,24,000 
 
 Remains current Rupees - 25,08,142 
 Which at two Shillings and one 
 penny per current Rupee is 261,265
 
 APPENDIX. 
 
 STATEMENT, No. 2. 
 
 With fimple Intereft. 
 
 Allowance of 25,000 per Annum received 
 in Bengal at is, 90!. \ per current Rupee 
 is Crs. 279,070 
 
 Deduft 8000 Rupees per Month 
 
 for Expcnces - - 96,000 
 
 Remains annual Savings Crs. 183,070 
 
 Of this annual Refidue, allow one half to 
 be remitted to Europe, which at $per 
 Cent, limple Intereft has increafed, viz. 
 Crs. 183,070 half is 91,535' remitted 
 at as. id. per. Crs. 18^9534, i8s. for 
 ten Years - - - - 95 , 349 
 
 Ten Years Intereft at 5 perC. is 4767 5 
 
 100,116 5 
 Add the two firft Years Refidue on which 
 
 no Intereft is calculated - - 19069 16 
 Ditto laft 9 Months allowances, d. 
 deducting 9 Months expences 19450 
 
 138,636 i 
 The other half (Crs. 91535,* remained in 
 
 Bengal at 10 per Cent. Jntereft eleven 
 
 Years Principal is - - - 1006,885 
 (Crs. 91535^ eleven Years 
 
 Jntereft at 10 per Cent. - 100,688 8 
 
 Crs. 11,07,573 8 
 Add one Year's Refidue 
 
 without Intereft - - 91,535 
 
 11,99,108 8 
 
 which at as. id. per Crs. is 1,24,907 2 
 
 Munny Begums 1 74000 Crs. for 12 Years 
 at lOperCent. per Ann. 208800 is 3,82,800 
 which at 2S. 6d. per current Rupee is 39^75
 
 APPENDIX. 
 STATEMENT, No. 3. 
 
 With compound Intereft. 
 Allowance 0^25,000 per Annum received 
 in Bengal at is. qd.% per current Rupee 
 js ------- Crs. 279,070 
 
 Deduft 8000 Rupees per Month 
 for Expences - - - - - 96,000 
 
 Remains annual Savings Crs. 183,070 
 Of this annual Refidue, allow one half to 
 be remitted to Europe, which at 5 per 
 Cent, compound Intereft has increaied, 
 viz. Crs. 183,070" half is 91535 re- 
 mitted at 2S. id. per Crs. is 9534, i8s. 
 Ten Years is - - - - ,'95,349 o 
 
 Ten Years compound Intereft 
 
 at $ per Cent, is - - - 30576 5 
 125925 5 
 Add two Years and a half Re- 
 
 fidue, without Intereft - 19069 16 
 And laft 9 Months allowanced 19450 6 
 
 164445 7 
 
 The other half (Crs. 91535^ remained in 
 Bengal at 10 per Cent. Intereft eleven 
 Years Principal is Crs. 10,06,885 
 Eleven Years compound 
 
 Intereft at 10 per Cent. 8,58,989 14 9 
 18,65,874 14 9 
 
 Add one Year's Refidue without 
 Intereft - - 91,535 
 
 Crs. 19,57,409 14 9 
 
 which, at 2s. id.percurrentRupeeis 203896 17 
 
 Munny Begums -' Crs. 174,000 
 at IO per Cent, per Ann. 
 compound Intereft for 
 twelve Years is - - 372,086 7 6 
 Crs. 5,46,086 7 6 
 which at 2s, id. per current Rupee is 56884 o 
 
 425226 4
 
 APPENDIX, No. IV. 
 
 Statement of the Crores of Rupees, or Mil- 
 lions Sterling^ accumulated by Mr. Haf- 
 t'mgs, for the Benefit of the EaJi-India 
 
 Company. 
 
 Curi*. Rup% 
 
 Balance in the Treafury of 
 Bengal at the commence- 
 ment of the Maratta war, 
 as ftated by Mr. Haftings 
 himfelf in his minute of 
 
 loth Auguft, 1778 2,35,66,000 
 
 Cheyte Sing his extra-con- 
 tribution -- ---- 10,16,000 
 Drafts on the Court of Di- 
 redtors from the different 
 Prefidencies fince the com- 
 mencement of the Marratta 
 war, computed moderately 
 at fix millions fterling - - 600,00,000 
 
 Money borrowed upon bond 
 at 8 and 9 per Cent, inter- 
 eft at the three Prefidencies 5 1 5,99,9 1 o 
 
 Arrears due at the feveral Pre- 
 fidencies - - 381,60,270 
 
 Carried over, Carr r . Rup'. 1743,42,180
 
 APPENDIX. 
 
 Brought over, Curr'. Rup*. 1743,42,180 
 ^Orders on the Treafury of 
 Fort William unpaid, by 
 the lateft accounts - - -- 116,58,891 
 
 Total Current Rupees 1860,01,071 
 
 That is Eighteen millions, fix hundred 
 thoufand pounds flerling. 
 
 " N. B. * No fimilar accounts of Or- 
 ders on the Treafuries of Fort St. George 
 and Bombay have been received by the 
 Court of Directors, and therefore cannot 
 be inferted in this Statement, though the 
 amount muft be considerable." 
 
 It is material to obferve that, befides the 
 expenditure of thefe extraordinary fupplies, 
 all the current revenues of Bengal in the 
 fame period amounting, communibus annzs, 
 to four million flerling a year, have been 
 abforbed; and that whereas, in the year 
 1776, there was a clear furplus of revenue 
 (exclufive of the produce of any monopoly 
 of fait or opium, of current rupees 
 129,91,547 applicable to the provilion of 
 
 an
 
 an inveftment, or to any other purpofe the 
 Court of Directors might think fit, The 
 expences, by Mr. Haftings's means, have 
 imce that time been raifed to fuch an 
 amount that they greatly exceed the re- 
 fources, as the following ftatement will 
 ihew. 
 
 By the Bengal eftimates it appears that, 
 in the three years ending the ift May 1786, 
 the d'rfburfements exceed the refources as 
 follows, 
 
 ift year ending May 1784 by cur. rupees 56,21,690 
 
 ad May 1785 149,01,433 
 
 gd May 1786 116,46,715 
 
 It follows therefore that, if the furplus of 
 1^76 be added to the deficiency of 1786, 
 there will appear and does exift a failure in 
 the annual resources of Bengal compared 
 with its expences, to the amount of cur- 
 rent rupees 246,38,262. In other words, 
 the Company's income in Bengal, compared 
 with their expences, was better in the year 
 1776 than it is in the year 1786, by above 
 two millions, four hundred and fixty three 
 thoufand pounds fterlingjter annum. 
 
 K *-
 
 APPENDIX, No. V, 
 
 Extra ft of a Letter from Warren Ha flings > E/q. 
 to William Devaynes, Efq. dated the \\th 
 of July, 1785. 
 
 ' ALTHOUGH I am firmly perfuaded, 
 f that thefe were my fentiments on the 
 " occafion, yet I will not affirm that they 
 " were. Though .1 feel their impremon, 
 " as the remains of a ieries of thoughts re- 
 " tained on my memory, I am not certain 
 " that they may not have been produced by 
 " fubfequent reflection on the principal 
 " fat, combining with it the probable mo- 
 " tive of it. Of this I am certain, that it 
 " was my defign to have concealed the 
 " receipt of all the fums, except the fecond, 
 even from the knowledge of the Court 
 *' of Directors. They had anfwered my 
 " purpofe of public utility, and I had al- 
 ** moft totally difmifled them from my 
 
 re-
 
 APPENDIX. 
 
 ** remembrance. But when fortune threw 
 
 " a fum in my way of a magnitude ivkich 
 
 " could not be concealed, and the peculiar 
 
 *' delicacy of my fituation, at the time in 
 
 f which I received it, made me more cir- 
 
 cumfpect of appearances, I chofe to ap- 
 
 t< prife my employers of it."
 
 ERRATA. 
 
 Page I, read, In a mode the moft fuitable to the 
 fituation of your affairs. 
 
 Page 15, line 6, inftead of happen, read appear. 
 Page 42, line the laft ; read Nuncomar,
 
 _A OOOQOO 110 
 
 This booK is DUE on the last 
 date stamped below 
 
 PEC 4. 
 
 URC 
 
 3 6 1370 
 9 i 1970