Inland Customs Line

The Inland Customs Line which incorporated the Great Hedge of India (or Indian Salt Hedge) was a customs barrier built by the British across India primarily to collect the salt tax. The customs line was begun while India was under the control of the East India Company but continued into the period of direct British rule. The line had its beginnings in a series of customs houses that were established in Bengal in 1803 to prevent the smuggling of salt to avoid the tax. These customs houses were eventually formed into a continuous barrier that was brought under the control of the Inland Customs Department in 1843.

The line was gradually expanded as more territory was brought under British control until it covered a distance of more than 2,500 miles (4,000 km), often running alongside rivers and other natural barriers. At its greatest extent it ran from the Punjab in the northwest until it reached the princely state of Orissa, near the Bay of Bengal, in the southeast. The line was initially made of dead, thorny material such as the Indian Plum but eventually evolved into a living hedge that grew up to 12 feet (3.7 m) high and was compared to the Great Wall of China. The Inland Customs Department employed customs officers, Jemadars and men to patrol the line and apprehend smugglers, reaching a peak of more than 14,000 staff in 1872. The line and hedge were considered to be an infringement on the freedom of Indians and in opposition to free trade policies and were eventually abandoned in 1879 when the tax was applied at point of manufacture. The salt tax itself would remain in place until 1946.

When the Inland Customs Line was first conceived, British India was governed by the East India Company. This situation lasted until 1858 when the responsibility for government of the colony was transferred to the Crown following the events of the Indian Rebellion of 1857. By 1780 Warren Hastings, the Company's Governor-General of India, had brought all salt manufacture in the Bengal Presidency under Company control. This allowed him to increase the ancient salt tax in Bengal from 0.3 rupees per maund (37 kg) to 3.25 rupees per maund by 1788, a rate that it remained at until 1879. This brought in a huge amount of revenue for the company, amounting to 6,257,470 rupees for the 1784–85 financial year, at the cost of the Indian consumer, who would have to expend around 2 rupees per year (2 months' income for a labourer) to provide salt for his family. There were taxes on salt in the other British India territories but the tax in Bengal was the highest, with the other taxes at less than a third of the Bengal tax rate.

...
Wikipedia