a Governor-General holds that lucrative office, the poorer he must become.  That neither would the assertion, if it were true, nor the inference, if it were admitted, justify the conduct avowed by the said Warren Hastings in resolving to reimburse himself out of the Company’s property without their consent or knowledge.—­That the account transmitted in this letter is styled by himself an aggregate of a contingent account of twelve years; that all contingent accounts should be submitted to those who ought to have an official control over them, at annual or other shorter periods, in order that the expense already incurred may be checked and examined, and similar expenses, if disapproved of, may be prohibited in time; that, after a very long period is elapsed, all check and control over such expenses is impracticable, and, if it were practicable in the present instance, would be completely useless, since the said Warren Hastings, without waiting for the consent of the Directors, did resolve to reimburse himself.  That the conduct of the said Warren Hastings, in withholding these accounts for twelve years together, and then resolving to reimburse himself without the consent of his employers, has been fraudulent in the first instance, and in the second amounts to a denial and mockery of the authority placed over him by law; and that he has thereby set a dangerous example to his successors, and to every man in trust or office under him.—­That the mode in which he has reimbursed himself is a crime of a much higher order, and greatly aggravates whatever was already criminal in the other parts of this transaction.  That the said Warren Hastings, in declaring that he should reimburse himself by crediting the Company by a sum privately received, has acknowledged himself guilty of an illegal act in receiving money privately.  That he has suppressed or withheld every particular which could throw any light on a conduct so suspicious in a Governor as the private receipt of money.  That the general confession of the private receipt of a large sum in gross, in which no circumstance of time, place, occasion, or person, nor even the amount, is specified, tends to cover or protect any act of the same nature (as far as a general confession can protect such acts) which may be detected hereafter, and which in fact may not make part of the gross sum so confessed, and that it tends to perplex and defeat all inquiry into such practices.—­That the said Warren Hastings, in stating to the Directors that he has resolved to reimburse himself in a mode the most suitable to the situation of their affairs, viz., by receiving money privately against law, has stated a presumption highly injurious to the integrity of the said Directors, viz., that they will not object to, or even inquire into, any extraordinary expenses incurred and charged by their Governors in India, provided such expenses are reimbursed by money privately and illegally received.  That he has