And that it also appears that the said Commissioners have not expended _Three Thousand Pounds_ of such monies so received, for the protection of the town, agreeable to the express provisions and in strict conformity to such enactments as are set forth in the said Act of Parliament; so that it seems that there is now a balance of between four and five thousand pounds in favour of that particular and specific account, and which balance of Surplus Duties now remains unapplied towards those sacred purposes for which it was raised, by and under the authority of the aforesaid Act of Parliament. And notwithstanding the immense balance in favour of the Groyns just before stated, and irreconcilable and incongruous as it may appear, these very same Commissioners are now actually paying the interest on the sum of £1140 money borrowed on the credit of the said Coal Duties, and that, in direct opposition to the very terms of the aforesaid Act of Parliament, which strictly restrains Commissioners from applying any money arising from that branch of their finance to any other use or purpose whatever, whilst there shall be any money due or be owing upon the credit of that account. And yet under all these circumstances the Commissioners are still endeavouring to increase their balance of Coal Duties, although it is not wanted for the purpose for which it is levied; and were the Commissioners to convert such balance to any other use, it would in them constitute a great abuse of power, and a high breach of their trust! As I do not chuse to participate in either of these crimes, I am unwilling to increase the guilt of such a portion of the Commissioners as may chuse to indulge in such gross misconduct, by continuing to do that to my own wrong, which would ultimately increase theirs. It is upon these grounds and upon them only, that I have been induced to refuse the payment of Groyn Dues; and I must also beg it to be unequivocally understood, that when the before-named balance of between Four and Five Thousand Pounds shall have been legally and fairly expended and properly accounted for, and if circumstances should hereafter make it necessary, I shall most willingly and cheerfully submit to the payment of the Coal Duty as heretofore. Brighton, August 24th, 1814. WM. IZARD.