I have shown the impossibility of the Company's having intended to authorize such a revenue, much less such a constitution of it as Mr. Hastings has drawn from the very prohibitions of bribery, and such an exchequer as he has formed upon the principles I have stated. You will not dishonor the legislature or the Company, be it what it may, by thinking that either of them could give any sanction to it. Indeed, you will not think that such a device could ever enter into the head of any rational man. You are, then, to judge whether it is not a device to cover guilt, to prevent detection by destroying the means of it; and at the same time your Lordships will judge whether the evidence we bring you to prove that revenue is a mere pretext be not stronger than the strange, absurd reasons which he has produced for forming this new plan of an exchequer of bribery.
My Lords, I am now going to read to you a letter in which Mr. Hastings declares his opinion upon the operation of the act, which he now has found the means, as he thinks, of evading. My Lords, I will tell you, to save you a good deal of reading, that there was certain prize-money given by Sujah ul Dowlah to a body of the Company's troops serving in the field,--that this prize-money was to be distributed among them; but upon application being made to Mr. Hastings for his opinion and sanction in the distribution, Mr. Hastings at first seemed inclined to give way to it, but afterwards, upon reading and considering the act of Parliament, before he allowed the soldiery to receive this public donation, he thus describes his opinion of the operation of the act.
_Extract of a Letter from Mr. Hastings to Colonel Champion, 31 August, 1774._
"Upon a reference to the new act of Parliament, I was much disappointed and sorry to find that our intentions were entirely defeated by a clause in the act, (to be in force after the 1st of August, 1774,) which divests us of the power to grant, and expressly prohibits the army to receive, the Nabob's intended donation. Agreeable to the positive sense of this clause, notwithstanding it is expressed individually, there is not a doubt but the army is included with all other persons in the prohibition from receiving presents or donations; a confirmation of which is, that in the clause of exceptions, wherein 'counsellors-at-law, physicians, surgeons, and chaplains are permitted to receive the fees annexed to their profession,' no mention whatever is made of any latitude given to the army, or any circumstances wherein it would be allowable for them to receive presents.... This unlucky discovery of an exclusion by act of Parliament, which admits of no abatement or evasion wherever its authority extends, renders a revisal of our proceedings necessary, and leaves no option to our decision. It is not like the ordinances of the Court of Directors, where a favorable construction may be put, and some room is left for the interposition of the authority vested in ourselves,--but positive and decisive, admitting neither of refinement nor misconstruction. I should be happy, if in this instance a method could be devised of setting the act aside, which I should most willingly embrace; but, in my opinion, an opposition would be to incur the penalty."