You see that Mr. Hastings had no memorandums of his accounts; you see, that, after Mr. Larkins had made his memorandums of them, he had no design of guarding or keeping them; and you will commend those wicked and malicious committees who by their reports have told an accountant-general and first public officer of revenue, that, in order to guard his character from their suspicions, it was necessary that he should keep some paper or other of an account.  We have heard of the base, wicked, and mercenary license that has been used by these gentlemen of India towards the House of Commons:  a license to libel and traduce the diligence of the House of Commons, the purity of their motives, and the fidelity of their actions, by which the very means of informing the people are attempted to be used for the purpose of leaving them in darkness and delusion.  But, my Lords, when the accountant-general declares, that, if the House of Commons had not expressed, as they ought to express, much diffidence and distrust respecting these transactions, and even suspected him of perjury, this very day that man would not have produced a scrap of those papers to you, but might have turned them to the basest and most infamous of uses.  If, I say, we have saved these valuable fragments by suspecting his integrity, your Lordships will see suspicion is of some use:  and I hope the world will learn that punishment will be of use, too, in preventing such transactions.

Your Lordships have seen that no two persons knew anything of these transactions; you see that even memorandums of transactions of very great moment, some of which had passed in the year 1779, were not even so much as put in the shape of complete memoranda until May, 1782; you see that Mr. Hastings never kept them:  and there is no reason to imagine that a black banian and a Persian moonshee would have been careful of what Mr. Hastings himself, who did not seem to stimulate his accountants to a vast deal of exactness and a vast deal of fidelity, was negligent.  You see that Mr. Larkins, our last, our only hope, if he had not been suspected by the House of Commons, probably would never have kept these papers; and that you could not have had this valuable cargo, such as it is, if it had not been for the circumstance Mr. Larkins thinks proper to mention.

From the specimen which we have given of Mr. Hastings’s mode of accounts, of its vouchers, checks, and counter-checks, your Lordships will have observed that the mode itself is past describing, and that the checks and counter-checks, instead of being put upon one another to prevent abuse, are put upon each other to prevent discovery and to fortify abuse.  When you hear that one man has an account of receipt, another of expenditure, another of control, you say that office is well constituted:  but here is an office constituted by different persons without the smallest connection with each other; for the only purpose which they have ever answered is the purpose of base concealment.