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the North-Western Provinces, Central Provinces,
and the Punjab, for the purpose of levying the duty
on the import of salt to the east of the line from the
mines of the Punjab and salt lakes of Rajputana,
and on the export of sugar from the east of the
barrier to the west. The head officer of this department
 was a covenanted civil servant, while his assistants,
 inspectors, and patrols were uncovenanted
officers. The great salt barrier formed one of the
most extraordinary phenomena of British rule in
India, and has now disappeared. The actual localities
 producing salt are now encircled and guarded,
and the tax is levied before the salt leaves the circle
of manufacture.

In Madras the manufacture of sea-salt is a
government monopoly, and is conducted by special
establishments maintained for the purpose. In
Bombay the manufacture is left to private individuals,
 and an excise is levied on the out-turn.
The mines of the Punjab are worked by government,
 and the out-turn is disposed of subject to
the duty.

The provincial control of these establishments
rests with the chief revenue authority of the
province.

3. Opium.—A large part of the Indian revenue
is derived from opium. A very large quantity
of this drug is consumed in India, and enormous
exports are made to China. This drug is grown