Northern Nigeria

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Monograph

Identifikator:: 863607721

URN:: urn:nbn:de:zbw-retromon-45464

Document type:: Monograph

Author:: Lugard, Frederick John Dealtry http://d-nb.info/gnd/117667412

Title:: Northern Nigeria

Place of publication:: London

Publisher:: His Maj. Stat. Off.

Year of publication:: 1907

Scope:: 1 Online-Ressource (65 Seiten)

Collection:: Economics Books

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TAXATION OF NATIVES IN NORTHERN NIGERIA. 15 incidence per adult male would be Is. 7‘69d. As women in the pagan districts, and, generally speaking, throughout the peasant classes, are at least equally with the men, wage-earners (or more properly speaking, labourers and producers of the wealth of the community), the incidence per adult is a more correct appraise ment of the incidence of taxation than the incidence per male (except in a few and rare communities of strict Mohammedans, or among Mohammedan Chiefs). The possession of many wives is, moreover, in Africa among all classes a measure of wealth, so that for this reason also the incidence per adult is a fairer standard of the incidence of taxation. This rough calculation, however, is incorrect insomuch as the estimate of population includes the small section of the population who pay the jangali tax and do not pay the general tax. The real incidence of the latter tax is, therefore, slightly higher than the figures given. It would give a false conception of the general incidence if taxation of the jangali were added, for cattle and flocks, when accumulated in large nomad herds, are the property of a few individuals, generally, in theory, of the ruling Chief, and the tax upon them is, of course, propor tionately much heavier. Adding, however, the jangali to the general tax, the total product stands at the sum of £126,135, which gives an incidence of 10 8d. per adult, or Is. ll , 52d. per male. Realisation. 15. These figures do not represent a heavy taxation, though, of course, the incidence varies greatly in difieren! sections of the community, and is chiefly paid by the settled and civilised portions of the population, upon whom the incidence is much higher. It is, however, probably as much as it is advisable to impose in the present impoverished state of the country, which is only gradually recovering from the misrule of past years. There is, however, a second, and quite different, reason for limiting this taxation. So far as the moiety assigned to the Native Administration is concerned, it appears to be approxi mately adequate to the needs of the rulers and chiefs, and it must be remembered that in future years the revenue may be expected to very largely increase, not by raising the assessment, but by a more complete collection as the system becomes better organised. So far as the British Administration is concerned the existing share is probably as much as it is possible to realise in a form which can be paid into the Treasury, until improved methods of transport (light tramways on the main arteries, and roads on which carts can be used from the sur rounding districts) render it possible to realise exportable pro duce by sale to merchants. Until this stage is reached, it is useless to accumulate the cowries, or produce paid as tribute in kind, and unrealisable in cash (and I include of course as cash, supplies required by Government, the value of which is

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