But then freedom of trade within the United Kingdom is at an end.

We are compelled, in substance, to raise an internal line of custom houses; we abolish at one stroke one great benefit of the Treaty of Union.
The mode, again, in which the customs are levied outrages every kind of national sentiment.

Coast-guards, custom-house officers, and gaugers are never popular among a population of smugglers; they will not be the more beloved when every custom-house officer or coastguard is the representative of an alien power, and is employed to levy tribute from Ireland.
Another leading feature of the financial arrangements is the charging upon the Irish Consolidated Fund of various sums rightly due and payable to the Exchequer of the United Kingdom.[86] They are made a first charge upon the revenue of Ireland.

They are to be paid in the last resort upon the order of the Lord Lieutenant, acting as an Imperial officer.

The necessity for some arrangement of this kind is clear.