That, whereas it was acknowledged by the said Warren Hastings, that the country, in the years 1770 and 1771, had suffered great depopulation and decay, and that the collections of those years, having been violently kept up to their former standard, had added to the distress of the country, the settlement of the revenues made by him for five years, commencing the 1st May, 1772, instead of offering any abatement or relief to the inhabitants who had survived the famine, held out to the East India Company a promise of great increase of revenue, to be exacted from the country by the means hereinbefore described.  That this settlement was not realized, but fell considerably short, even in the first of the five years, when the demand was the lightest; and that on the whole of the five years the real collections fell short of the settlement to the enormous amount of two millions and a half sterling, and upwards.  That such a settlement, if it had been or could have been rigorously exacted from a country already so distressed, and from a population so impaired, that, in the belief of the said Warren Hastings, it was impossible such loss could be recruited in four or five years, would have been in fact, what it appeared to be in form, an act of the most cruel and tyrannical oppression; but that the real use made of that unjust demand upon the natives of Bengal was, to oblige them to compound privately with the persons who formed the settlement, and who threatened to enforce it.  That the enormous balances and remissions on that settlement arose from a general collusion between the farmers and collectors, and from a general peculation and embezzlement of the revenues, by which the East India Company was grossly imposed on, in the first instance, by a promised increase of revenue, and defrauded, in the second, not only by the failure of that increase, but by the revenues falling short of what they were in the two years preceding the said settlement to a great amount.  That the said Warren Hastings, being then at the head of the government of Bengal, was a party to all the said imposition, fraud, peculation, and embezzlement, and is principally and specially answerable for the same; and that, whereas sundry proofs of the said peculation and embezzlement were brought before the Court of Directors, the said Directors (in a letter dated the 4th of March, 1778, and signed by William Devaynes and Nathaniel Smith, Esquires, now Chairman and Deputy-Chairman of the said Court, and members of this House) did declare, that, “although it was rather their wish to prevent future evils than to enter into a severe retrospection of past abuses, yet, as in some of the cases then before them they conceived there had been flagrant corruption, and in others great oppressions committed on the native inhabitants, they thought it unjust to suffer the delinquents to pass wholly unpunished, and therefore they directed the Governor-General and Council forthwith to commence