Versand- und Zollvorschriften im Verkehr mit dem Ausland [Im Aufl. d. Bergischen Industrie u. Handelskammer zu Reimacheid zusgest u. bearb von d. Zollauskunftstelle d. Handelskammer]

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Multivolume work

Identifikator:: 1847028748

Document type:: Multivolume work

Author:: Conrad, Johannes http://d-nb.info/gnd/118521853

Title:: Grundriss zum Studium der politischen Oekonomie

Place of publication:: Jena

Publisher:: Fischer

Year of publication:: 1896-

Collection:: Economics Books

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Volume

Identifikator:: 1886436398

URN:: urn:nbn:de:zbw-retromon-235143

Document type:: Volume

Author:: Conrad, Johannes http://d-nb.info/gnd/118521853

Title:: Nationalökonomie

Volume count:: Teil 1

Place of publication:: Jena

Publisher:: Fischer

Year of publication:: 1902

Scope:: XVI, 389 S.

Digitisation:: 2022

Collection:: Economics Books

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10 COLONIAL REPORTS—MISCELLANEOUS. ï he “Land Revenue” or “General Tax.” 8. Turning to the actual taxation. The main taxes of the country were those recognised by the Koran, viz., a tithe of the produce of the land, and of cattle and flocks, and an impost upon the pagan vassals, which varied in severity chiefly in pro portion to the ability of the suzerain to collect it. Rut these taxes had become modified. The tithe, or “ Zakka,” had almost universally lost its religious significance—though in some pro vinces it had not—and had become a mere tax for the use of the Emir and his chiefs. It was, for the most part (if not entirely) confined to a tithe on the one staple grain, “ dawa ” (sorghum), in Eulani Emirates, “gero” (millet) in Bornu. Other produce was exempt from taxation, except where it was liable to special taxes (as in Kano and Zaria, &c.), which varied with the value of each different crop, and was not apparently fixed on the principle of a tithe. Thus, sugar-cane, cassava, onions, and other irrigation crops were specially taxed. The tithe on cattle—“ jangali ”—was apparently only levied on large nomad herds, and sheep and goats were generally exempt. The pagan tribute, called “ kurdin kasa,” was, it would seem, levied throughout the greater part of the Protectorate indiscriminately on subject races without regard to their nominal profession of Islam, and was largely paid in slaves. In addition to these regular taxes innumerable other imposts were levied—taxes on each dye pit, on artisans (cloth weavers, blacksmiths, &c.), market dues, taxes on butchers, grain-sellers, &c., &c., &e. The new system aimed at consolidating all these taxes into a single “ land revenue ” or general tax. The former name is not strictly correct since it would be paid in proportion to wealth by arti sans as well as by agriculturists and nomad pastorals. In principle it is, in fact, an income tax. A popular tax already existed in Bornu, under the name of binirum, where it super seded all but the zakka and jangali, while in Katagum and else where it was also more or less in vogue. The principle of a graduated tax proportionate to wealth is not, however, under stood or easily grasped by the people of Northern Nigeria, and it will take some years to enable them to appreciate it. The binirum of Bornu, and the house tax of Katagum, &c., were rather capitation or poll taxes than income taxes. The assessment of the new general tax was based upon the sum of the existing taxation (where that taxation existed) modified by the Resident after careful personal enquiry, and in accord ance with the actual present wealth and ability of a village to pay. It was thus neither a mere consolidation of existing taxes —increased or decreased as the case might require—nor was it (except in hitherto untaxed districts) an arbitrary assessment, de novo, by the Resident. Its merit, in my view, was that it partook of both characters. So far as it was based on tradition and custom, it ensured ready acceptance among a conservative people, and its collection presented no novel difficulties, while

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