Northern Nigeria

Bibliographic data

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. 25 ! ! on all manufacturers and sellers of native liquor, in or close to a Government Station,—not for purposes of revenue, but as a check on the sale to soldiers and other Government employés, a sale which results in an increase of crime. Entire prohibi tion is hardly feasible, but the licensing of liquor shops in or near a Government Station enables considerable control to be exercised. 25. (c.) Under the Wild Animals Preservation Proclamation, licences to kill game have to be taken out whether by natives or non-natives. It has been found almost impossible to en force these, and I think that the province of Illorin is almost the only one in which they have been to any appreciable extent enforced. The licences are not primarily imposed for the sake of revenue, but in order to preserve the wild Fauna of the country. The initiative in this matter did not arise from the local Government, which enacted the law in consequence of the obligations enforced by an International Convention. I have recently studied this matter very carefully and have submitted a revised Proclamation for the approval of His Majesty, under which I hope that the objects in view will be more effectually attained, while the legislation will fall less heavily upon the native hunters, and its enforcement will be brought within the limits of practical administration. There is no occasion in this Memorandum to enter into details upon this question. 26. (d.) Duties of Customs are enforced upon the frontiers of the Protectorate upon dutiable imports in accordance with the Customs Proclamation, which is identical with that of Southern Nigeria and Lagos. They call for no special obser vations, but must be included in the taxes which fall upon natives. Goods—other than salt—which are imported from Southern Nigeria and Lagos are exempt from Customs. 27. (e.) Capitation Fees.—This memorandum is confined to taxes upon natives, and I do not therefore allude to traders’ licences and to licences to import and to sell arms and liquor (other than trade liquor to natives which is wholly prohibited) or to mining prospecting licences, &c., which fall exclusively upon non-natives. There is one tax, however, which has recently been partially withdrawn upon which it may be useful to add a word. “ Capitation fees ” were imposed upon employers of labour if that labour was to be employed under a “ foreign ” or an “ extra-local ” contract, viz., if it was to be exported out of the Protectorate or employed at distances oï over 100 miles from the place of engagement. The fees for foreign contracts have served an extremely useful purpose, and prevented the denudation of the labour supply at Lokoja which was urgently required there. They remain as before. The institution of the “ extra-local con tract” fees was not for the purpose of raising revenue.

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