Inland Customs Line
Smith's new Inland Customs Line was first concentrated between Agra and Delhi and consisted of a series of customs posts at one mile intervals, linked by a raised path with gateways (known as "chokis") to allow people to cross the line every four miles. Policing of the barrier and surrounding land, to a distance of 10 to 15 miles (16 to 24 km), was the responsibility of the Inland Customs Department, headed by a Commissioner of Inland Customs. The department staffed each post with an Indian Jemadar (approximately equivalent to a British Warrant Officer) and ten men, backed up by patrols operating 2–3 miles behind the line. The line was mainly concerned with the collection of the salt tax but also collected tax on sugar exported from Bengal and functioned as a deterrent against opium smuggling.
The end of company rule in 1858 allowed the British government to expand Bengal through territorial acquisitions, updating the line as needed. In 1869 the government in Calcutta ordered the connection of sections of the line into a continuous customs barrier stretching 2,504 miles (4,030 km) from the Himalayas to Orissa, near the Bay of Bengal. This distance was said to be the equivalent of London to Constantinople. The north section from Tarbela to Multan was lightly guarded with posts spread further apart as the wide Indus River was judged to provide a sufficient barrier to smuggling. The more heavily guarded section was around 1,429 miles (2,300 km) long and began at Multan, running along the rivers Sutlej and Yamuna before terminating south of Burhanpur. The final 794-mile (1,278 km) section reverted to longer distances between customs posts and ran east to Sonapur.
In the 1869–70 financial year the line collected 12.5 million rupees in salt tax and 1 million rupees in sugar duties at a cost of 1.62 million rupees in maintenance. In this period the line employed around 12,000 men and maintained 1,727 customs posts. By 1877 the salt tax was worth £6.3 million (approx 29.1 million rupees) to the British government in India, with the majority being collected in the Madras and Bengal provinces, lying on either side of the customs line.
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