by Edmund Burke
“A bond to be granted me upon the terms of the second loan, bearing date from 1st October, for one lac of sicca rupees.
“A bond to be granted me upon the terms of the first loan, bearing date from 1st October, for one lac of sicca rupees.”
“A bond to be granted me upon the terms of the first loan, bearing date from the 2d October, for one lac of sicca rupees.”
Here are two accounts, one of which must be directly and flatly false: for he could not have given two thirds his own, and have supplied the other third from money of the Company’s, and at the same time have advanced the whole as his own. He here goes the full length of the fraud: he declares that it is all his own, — so much his own that he does not trust the Company with it, and actually takes their bonds as a security for it, bearing an interest to be paid to him when he thinks proper.
Thus it remained from the 5th of January, 1781, till 16th December, 1782, when this business takes another turn, and in a letter of his to the Company these bonds become all their own. All the money advanced is now, all of it, the Company’s money. First he says two thirds were his own; next, that the whole is his own; and the third account is, that the whole is the Company’s, and he will account to them for it.
Now he has accompanied this account with another very curious one. For when you come to look into the particulars of it, you will find there are three bonds declared to be the Company’s bonds, and which refer to the former transactions, namely, the money for which he had taken the bonds; but when you come to look at the numbers of them, you will find that one of the three bonds which he had taken as his own disappears, and another bond, of another date, and for a much larger sum, is substituted in its place, of which he had never mentioned anything whatever. So that, taking his first account, that two thirds is his own money, then that it is all his own, in the third that it is all the Company’s money, by a fourth account, given in a paper describing the three bonds, you will find that there is one lac which he does not account for, but substitutes in its place a bond before taken as his own. He sinks and suppresses one bond, he gives two bonds to the Company, and to supply the want of the third, which he suppresses, he brings forward a bond for another sum, of another date, which he had never mentioned before. Here, then, you have four different accounts: if any one of them is true, every one of the other three is totally false. Such a system of cogging, such a system of fraud, such a system of prevarication, such a system of falsehood, never was, I believe, before exhibited in the world.
In the first place, why did he take bonds at all from the Company for the money that was their own? I must be cautious how I charge a legal crime. I will not charge it to be forgery, to take a bond from the Company for money which was their own. He was employed to make out bonds for the Company, to raise money on their credit. He pretends he lent them a sum of money, which was not his to lend: but he gives their own money to them as his own, and takes a security for it. I will not say that it is a forgery, but I am sure it is an offence as grievous, because it is as much a cheat as a forgery, with this addition to it, that the person so cheating is in a trust; he violates that trust, and in so doing he defrauds and falsifies the whole system of the Company’s accounts.
I have only to show what his own explanation of all these actions was, because it supersedes all observation of mine. Hear what prevaricating guilt says for the falsehood and delusion which had been used to cover it; and see how he plunges deeper and deeper upon every occasion. This explanation arose out of another memorable bribe, which I must now beg leave to state to your Lordships.
About the time of the receipt of the former bribes, good fortune, as good things seldom come singly, is kind to him; and when he went up and had nearly ruined the Company’s affairs in Oude and Benares, he received a present of 100,000l. sterling, or thereabouts. He received bills for it in September, 1781, and he gives the Company an account of it in January, 1782. Remark in what manner the account of this money was given, and the purposes for which he intends to apply it. He says, in this letter, “I received the offer of a considerable sum of money, both on the Nabob’s part and that of his ministers, as a present to myself, not to the Company: I accepted it without hesitation, and gladly, being entirely destitute both of means and credit, whether for your service or the relief of my own necessities.” My Lords, upon this you shall hear a comment, made by some abler persons than me. This donation was not made in species, but in bills upon the house of Gopaul Doss, who was then a prisoner in the hands of Cheyt Sing. After mentioning that he took this present for the Company, and for their exigencies, and partly for his own necessities, and in consequence of the distress of both, he desires the Company, in the moment of this their greatest distress, to award it to him, and therefore he ends, “If you should adjudge the deposit to me, I shall consider it as the most honorable approbation and reward of my labors: and I wish to owe my fortune to your bounty. I am now in the fiftieth year of my life: I have passed thirty-one years in the service of the Company, and the greatest part of that time in employments of the highest trust. My conscience allows me boldly to claim the merit of zeal and integrity; nor has fortune been unpropitious to their exertions. To these qualities I bound my pretensions. I shall not repine, if you shall deem otherwise of my services; nor ought your decision, however it may disappoint my hope of a retreat adequate to the consequence and elevation of the office which I now possess, to lessen my gratitude for having been so long permitted to hold it, since it has at least enabled me to lay up a provision with which I can be contented in a more humble station.”
And here your Lordships will be pleased incidentally to remark the circumstance of his condition of life and his fortune, to which he appeals, and upon account of which he desires this money. Your Lordships will remember that in 1773 he said, (and this I stated to you from himself,) that, if he held his then office for a very few years, he should be enabled to lay by an ample provision for his retreat. About nine years after that time, namely, in the month of January, 1782, he finds himself rather pinched with want, but, however, not in so bad a way but that the holding of his office had enabled him to lay up a provision with which he could be contented in a more humble station. He wishes to have affluence; he wishes to have dignity; he wishes to have consequence and rank: but he allows that he has competence. Your Lordships will see afterwards how miserably his hopes were disappointed: for the Court of Directors, receiving this letter from Mr. Hastings, did declare, that they could not give it to him, because the act had ordered that “no fees of office, perquisites, emoluments, or advantages whatsoever, should be accepted, received, or taken by such Governor-General and Council, or any of them, in any manner or on any account or pretence whatsoever”; “and as the same act further directs, ‘that no Governor-General, or any of the Council, shall directly take, accept, or receive, of or from any person or persons, in any manner or on any account whatsoever, any present, gift, donation, gratuity, or reward, pecuniary or otherwise, or any promise or engagement for any present, gift, donation, gratuity, or reward,’ we cannot, were we so inclined, decree the amount of this present to the Governor-General. And it is further enacted, ‘that any such present, gift, gratuity, donation, or reward, accepted, taken, or received, shall be deemed and construed to have been received to and for the sole use of the Company.’” And therefore they resolved, most unjustly and most wickedly, to keep it to themselves. The act made it in the first instance the property of the Company, and they would not give it him. And one should think this, with his own former construction of the act, would have made him cautious of taking bribes. You have seen what weight it had with him to stop the course of bribes which he was in such a career of taking in every place and with both hands.
Your Lordships have now before you this hundred thousand pounds, disclosed in a letter from Patna, dated the 20th January, 1782. You find mystery and concealment in every one of Mr. Hastings’s discoveries. For (which is a curious part of it) this letter was not sent to the
Court of Directors in their packet regularly, but transmitted by Major Fairfax, one of his agents, to Major Scott, another of his agents, to be delivered to the Company. Why was this done? Your Lordships will judge, from that circuitous mode of transmission, whether he did not thereby intend to leave some discretion in his agent to divulge it or not. We are told he did not; but your Lordships will believe that or not, according to the nature of the fact. If he had been anxious to make this discovery to the Directors, the regular way would have been to send his letter to the Directors immediately in the packet: but he sent it in a box to an agent; and that agent, upon due discretion, conveyed it to the Court of Directors. Here, however, he tells you nothing about the persons from whom he received this money, any more than he had done respecting the two former sums.
On the 2d of May following the date of this Patna letter he came down to Calcutta with a mind, as he himself describes it, greatly agitated. All his hope of plundering Benares had totally failed. The produce of the robbing of the Begums, in the manner your Lordships have heard, was all dissipated to pay the arrears of the armies: there was no fund left. He felt himself agitated and full of dread, knowing that he had been threatened with having his place taken from him several times, and that he might be called home to render an account. He had heard that inquiries had begun in a menacing form in Parliament; and though at that time Bengal was not struck at, there was a charge of bribery and peculation brought against the Governor of Madras. With this dread, with a mind full of anxiety and perturbation, he writes a letter, as he pretends, on the 22d of May, 1782. Your Lordships will remark, that, when he came down to Calcutta from his expedition up the country, he did not till the 22d of May give any account whatever of these transactions, — and that this letter, or pretended letter, of the 22d of May was not sent till the 16th of December following. We shall clearly prove that he had abundant means of sending it, and by various ways, before the 16th of December, 1782, when he inclosed in another letter that of the 22d of May. This is the letter of discovery; this is the letter by which his breast was to be laid open to his employers, and all the obscurity of his transactions to be elucidated. Here are indeed new discoveries, but they are like many new-discovered lands, exceedingly inhospitable, very thinly inhabited, and producing nothing to gratify the curiosity of the human mind.
This letter is addressed to the Honorable the Court of Directors, dated Fort William, 22d May, 1782. He tells them he had promised to account for the ten lacs of rupees which he had received, and this promise, he says, he now performs, and that he takes that opportunity of accounting with them likewise for several other sums which he had received. His words are, —
“This promise I now perform, and, deeming it consistent with the spirit of it, I have added such other sums as have been occasionally converted to the Company’s property through my means, in consequence of the like original destination. Of the second of these sums you have already been advised in a letter which I had the honor to address the Honorable Court of Directors, dated 29th November, 1780. Both this and the third article were paid immediately to the treasury, by my order to the sub-treasurer to receive them on the Company’s account, but never passed through my hands. The three sums for which bonds were granted were in like manner paid to the Company’s treasury, without passing through my hands, but their application was not specified. The sum of 50,000 current rupees was received while I was on my journey to Benares, and applied as expressed in the account.
“As to the manner in which these sums have been expended, the reference which I have made of it in the accompanying account, to the several accounts in which they are credited, renders any other specification of it unnecessary, — besides that these accounts either have or will have received a much stronger authentication than any that I could give to mine.”
I wish your Lordships to attend to the next paragraph, which is meant by him to explain why he took bribes at all, — why he took bonds for some of them, as moneys of his own, and not moneys of the Company, — why he entered some upon the Company’s accounts, and why of the others he renders no account at all. Light, however, will beam upon you as we proceed.
“Why these sums were taken by me, — why they were, except the second, quietly transferred to the Company’s use, — why bonds were taken for the first, and not for the rest, — might, were this matter exposed to the view of the public, furnish a variety of conjectures, to which it would be of little use to reply. Were your Honorable Court to question me on these points, I would answer, that the sums were taken for the Company’s benefit, at times when the Company very much needed them, — that I either chose to conceal the first receipts from public curiosity by receiving bonds for the amount, or possibly acted without any studied design which my memory could at this distance of time verify, and that I did not think it worth my care to observe the same means with the rest. I trust, Honorable Sirs, to your breasts for a candid interpretation of my actions, — and assume the freedom to add, that I think myself, on such a subject, on such an occasion, entitled to it.”
Lofty, my Lords! You see, that, after the Directors had expected an explanation for so long a time, he says, “Why these sums were taken by me, and, except the second, quietly transferred to the Company’s use, I cannot tell; why bonds were taken for the first, and not for the rest, I cannot tell: if this matter were exposed to view, it would furnish a variety of conjectures.” Here is an account which is to explain the most obscure, the most mysterious, the most evidently fraudulent transactions. When asked how he came to take these bonds, how he came to use these frauds, he tells you he really does not know, — that he might have this motive for it, that he might have another motive for it, — that he wished to conceal it from public curiosity, — but, which is the most extraordinary, he is not quite sure that he had any motive for it at all, which his memory can trace. The whole of this is a period of a year and a half; and here is a man who keeps his account upon principles of whim and vagary. One would imagine he was guessing at some motive of a stranger. Why he came to take bonds for money not due to him, and why he enters some and not others, — he knows nothing of these things: he begs them not to ask about it, because it will be of no use. “You foolish Court of Directors may conjecture and conjecture on. You are asking me why I took bonds to myself for money of yours, why I have cheated you, why I have falsified my account in such a manner. I will not tell you.”
In the satisfaction which he had promised to give them he neither mentions the persons, the times, the occasions, or motives for any of his actions. He adds, “I did not think it worth my care to observe the same means with the rest.” For some purposes, he thought it necessary to use the most complicated and artful concealments; for some, he could not tell what his motives were; and for others, that it was mere carelessness. Here is the exchequer of bribery! — have I falsified any part of my original stating of it? — an exchequer in which the man who ought to pay receives, the man who ought to give security takes it, the man who ought to keep an account says he has forgotten; an exchequer in which oblivion was the remembrancer; and, to sum up the whole, an exchequer into the accounts of which it was useless to inquire. This is the manner in which the account of near two hundred thousand pounds is given to the Court of Directors. You can learn nothing in this business that is any way distinct, except a premeditated design of a concealment of his transactions. That is avowed.
But there is a more serious thing behind. Who were the instruments of his concealment? No other, my Lords, than the Company’s public accountant. That very accountant takes the money, knowing it to be the Company’s, and that it was only pretended to be advanced by Mr. Hastings for the Company’s use. He sees Mr. Hastings make out bonds to himself for it, and Mr. Hastings makes him enter him as creditor, when in fact he was debtor. Thus he debauches the Company’s accountant, and makes him his confederate. These fraudulent and corrupt acts, covered by false representations, are proved to be false not by collation with anything else, but false by
a collation with themselves. This, then, is the account, and his explanation of it; and in this insolent, saucy, careless, negligent manner, a public accountant like Mr. Hastings, a man bred up a book-keeper in the Company’s service, who ought to be exact, physically exact, in his account, has not only been vicious in his own account, but made the public accounts vicious and of no value.
But there is in this account another curious circumstance with regard to the deposit of this sum of money, to which he referred in his first paragraph of his letter of the 29th of November, 1780. He states that this deposit was made and passed into the hands of Mr. Larkins on the 1st of June. It did so; but it is not entered in the Company’s accounts till November following. Now in all that intermediate space where was it? what account was there of it? It was entirely a secret between Mr. Larkins and Mr. Hastings, without a possibility of any one discovering any particular relative to it. Here is an account of two hundred thousand pounds received, juggled between the accountant and him, without a trace of it appearing in the Company’s books. Some of those committees, to whom, for their diligence at least, I must say the public have some obligation, and in return for which they ought to meet with some indulgence, examining into all these circumstances, and having heard that Mr. Hastings had deposited a sum of money in the hands of the Company’s sub-treasurer in the month of June, sent for the Company’s books. They looked over those books, but they did not find the least trace of any such sum of money, and not any account of it: nor could there be, because it was not paid to the Company’s account till the November following. The accountant had received the money, but never entered it from June till November. Then, at last, have we an account of it. But was it even then entered regularly upon the Company’s accounts? No such thing: it is a deposit carried to the Governor-General’s credit.
