But before I finally dismiss this part of our charge, I must request your Lordships’ most earnest attention to the true character of these atrocious proceedings, as they now stand proved before you, by direct or the strongest presumptive evidence, upon the Company’s records, and by his own confessions and declarations, and those of his most intimate friends and avowed agents.

Your Lordships will recollect, that, previously to the appointment of Mr. Hastings to be the Governor-General, in 1772, the collection of the revenues was committed to a naib dewan, or native collector, under the control of the Supreme Council,—­and that Mr. Hastings did at that time, and upon various occasions afterwards, declare it to be his decided and fixed opinion, that nothing would be so detrimental to the interests of the Company, and to the happiness and welfare of the inhabitants of their provinces, as changes, and more especially sudden changes, in the collection of their revenues.  His opinion was also most strongly and reiteratedly pressed upon him by his masters, the Court of Directors.  The first step taken after his appointment was to abolish the office of naib dewan, and to send a committee through the provinces, at the expense of 50,000_l._ a year, to make a settlement of rents to be paid by the natives for five years.  At the same time he appointed one of the Company’s servants to be the collector in each province, and he abolished the General Board of Revenue, which had been established at Moorshedabad, chiefly for the following reasons:  that, by its exercising a separate control, the members of the Supreme Council at Calcutta were prevented from acquiring that intimate acquaintance with the revenues which was necessary to persons in their station; and because many of the powers necessary for the collection of the revenues could not be delegated to a subordinate council.  In consideration of these opinions, orders, and declarations, he, in 1773, abolished the office of collector, and transferred the management of the revenues to several councils of revenue, called Provincial Councils, and recommended their perpetual establishment by act of Parliament.  In the year 1774, in contradiction of his former opinion respecting the necessity of the Supreme Council possessing all possible means of becoming acquainted with the details of the revenue, he again recommended the continuance of the Provincial Councils in all their parts.  This he again declared to be his deliberate opinion in 1775 and in 1776.

In the mean time a majority of the Supreme Council, consisting of members who had generally differed in opinion from Mr. Hastings, had transmitted their advice to the Court of Directors, recommending some changes in the system of Provincial Councils.  The Directors, in their reply to this recommendation, did in 1777 order the Supreme Council to form a new plan for the collection of the revenues, and to transmit it to them for their consideration.