During the period January 1 to March 30, 1983, the ISEE-3 spacecraft was in a previously unexplored part of the distant geomagnetic tail (60-220 RE). In two recent papers Slavin et al. (1983) have examined the gross morphology of the distant tail magnetic field, showing that a well-ordered twin-lobe structure is retained at these distances, while Bame et al. (1983) have reported plasma mesurements for two 12-hour intervals and have identified the plasma regions observed. In this paper, for the latter time intervals, the energetic ion (35 keV-1.6 MeV) and magnetic field measurements made by ISEE-3 are reported and are related to the plasma measurements. The plasma sheet is found to be a region of enhanced fluxes of energetic ions, which are usually flowing unidirectionally tailward. These fluxes often extend outside the plasma sheet as identified in plasma data to form a plasma sheet boundary layer. A simple picture which accounts for these characteristics is given in which reconnection occurs at a neutral line lying Earthward of the spacecraft.