As the line of division was drawn, Upper Canada, like the Transvaal at the present day, was compelled to import all sea-borne articles through territory under the administration of another government, either through Lower Canada or through the United States. The St. Lawrence being the high road of import and export, Lower Canada commanded the trade of Upper Canada. Therefore, in order to collect a customs revenue, it was necessary for the Upper Province either to establish customs houses on the frontier of Lower Canada--a measure which would probably have been ineffective and would certainly have involved much inconvenience and expense, or to come to some arrangement whereby a certain proportion of the duties levied at Quebec, which was the port of entry of Lower Canada, would be handed over to the administration of the Upper Province. The latter course was taken, and in 1795, a provisional arrangement was made, by which the proportion was fixed for the time being at one-eighth. The record of what followed is a record of perpetual friction, of commissions and temporary arrangements confirmed by provincial Acts. It was suggested that the boundaries of the provinces should be altered, and that Montreal should be included in and be made the port of entry of Upper Canada, but the suggestion was never carried into effect. As the population of Upper Canada grew, the discontent increased. In 1818 one-fifth of the duties was temporarily assigned to Upper Canada. Then a complete deadlock ensued, which ended with the Imperial Canada Trade Act of 1822. By arbitration under the terms of that Act the proportion which Upper Canada was to receive was in 1824 raised to one-fourth; and when Lord Durham reported, it was about two-fifths. In his report Lord Durham referred to the matter as ‘a source of great and increasing disputes’, which only came to an end when the two provinces were once more united under the Imperial Act of 1840. [Sidenote: The position in Canada when the new Act came into force.]