Summary: also empowered to arrest persons found in possession of prohibited salt without warrant, if they believe such persons to be guilty of an offence under the Salt Laws. The Salt Agent is also authorized to search for and seize salt liable to seizure, to arrest persons found in possession thereof, and to enter premises for the purpose of ascertaining whether any contraband salt is secreted therein. The Salt Agent may also require the production of rowsnnahs, and in case of refusal, may seize the salt in question. The entire system of salt regulations is intended to prevent smuggling and illicit manufacture of salt, and to ensure the proper collection of salt duties. The Customs Department is under the control of the Central Government, but the Local Government sanctions the appointment of all officers below the rank of a Collector of Customs, and refers to the Local Government all schedules of rates of customs duties, changes in customs rules, and proposals for temporary changes in the ports. The subordinate officers in the Customs Department are remunerated partly by fixed salaries and partly by a percentage on the revenue collected, which is paid to the Government. In addition, certain officers are allowed a percentage on decrees made by them in suits to which the Govern- ment is a party. The work of the Customs Department is to collect the duties imposed under the Indian Tariff, and to prevent smuggling. Various rules and regulations have been issued by the Local Government for the guidance of the officers in charge of the Customs Department. The administration of the department is chiefly concerned with the collection of customs duties, the prevention of smuggling, and the examination of imports and exports. Special precautions are taken to guard against under-valuation of goods, and to prevent the evasion of import duties. The revenue derived from customs duties forms one of the principal sources of the finances of the Government, and the efficiency of the administration of the Customs Department greatly affects the revenue collected.