That, with the same view, and on the same principles, it appears that excessive salaries and emoluments, at the East India Company’s charge and expense, have been lavished by the said Warren Hastings to sundry individuals, contrary to the general principles of his duty, and in direct contradiction to the positive orders of the Court of Directors:  particularly, that, whereas by a resolution of the Court of Proprietors of the East India Company, and by an instruction of the Court of Directors, it was provided and expressly ordered that there should be paid to the late Sir John Clavering “the sum of six thousand pounds sterling per annum in full for his services as commander-in-chief, in lieu of travelling charges and of all other advantages and emoluments whatever,” and whereas the Court of Directors positively ordered that the late “Sir Eyre Coote should receive the same pay as commander-in-chief of their forces in India as was received by Lieutenant-General Sir John Clavering,” the said Warren Hastings, nevertheless, within a very short time after Sir Eyre Coote’s arrival in Bengal, did propose and carry it in Council, that a new establishment should be created for Sir Eyre Coote, by which an increase of expense would be incurred by the India Company to the amount of eighteen thousand pounds a year and upwards, exclusive of and in addition to his salary of ten thousand pounds a year, provided for him by act of Parliament as a member of the Supreme Council, and exclusive of and in addition to his salary of six thousand pounds a year as commander-in-chief, appointed for him by the Company, and expressly fixed to that amount.

That the disobedience and breach of trust of which the said Warren Hastings was guilty in this transaction is highly aggravated by the following circumstances connected with it.  That from the death of Sir John Clavering to the arrival of Sir Eyre Coote in Bengal the provisional command of the army had devolved to and been vested in Brigadier-General Giles Stibbert, the eldest officer on that establishment.  That in this capacity, and, as the said Warren Hastings has declared, “standing no way distinguished from the other officers in the army, but by his accidental succession to the first place on the list,” he, the said Giles Stibbert, had, by the recommendation and procurement of the said Warren Hastings, received and enjoyed a salary, and other allowances, to the amount of 13,854_l._ 12_s._ per annum.  That Sir Eyre Coote, soon after his arrival, represented to the board that a considerable part of those allowances, amounting to 8,220_l._ 10_s._ per annum, ought to devolve to himself, as commander-in-chief of the Company’s forces in India, and, stating that the said Giles Stibbert could no longer be considered as commander-in-chief under the Presidency of Fort William, made a formal demand of the same.  That the said Warren Hastings, instead of reducing the allowances of the said Giles Stibbert to the establishment at which they stood