TAXATION OF NATIVES IN NORTHERN NIGERIA. 41 
between Government and the native administration. The total 
of the tax so far as the assessment has gone appears to be 
£8,304, of which Government receives £4,849, the two Emirs 
£1,588, district and village heads £1,807. 
£N.B.—The amount to native administration in Gombe is not 
stated. £500 has been assumed.* Since the Government share 
is £009, I have assumed that this would not be less than 53| 
per cent, of the whole, since the Gongo!a pagans are included, 
and they would pay 95 per cent, to Government. The total 
I have, therefore, assumed to be £1,109. In the amount to 
district heads is included the £78 assigned to Chief of Kanna, 
who ranks as a head of the allied tribes.] 
I have had to assume some of the amounts for the purpose of 
my returns since the data from this province are somewhat 
incomplete, and there is some confusion between the jangali 
and the land tax. The urban tax on Bauchi City is £172, and 
on Gombe £100. Of the total tax shown under Bauchi, I have 
assumed £1,000 to be from jangali, and of the Gombe tax £400. 
Of the tax set aside for the native administration the Emir keeps 
about 48 per cent., the district heads 44 per cent., and the 
village heads 8 per cent. No recent estimate of population 
assessed is given. Assuming the adults in the first three divi 
sions to be as given by Mr. Temple, 124,500 (though from Mr. 
Howard’s papers there would seem to be some additional tribes 
included in the more recent assessment), the incidence per adult 
of the general tax would be Is. 2d. per adult on a total tax of 
£7,405. It is probably much less. 
The Jangali. 
On the assumption above, which is extracted from the previous 
proportions given by Mr. Temple, the jangali m Bauchi is 
assumed at £1,000; in Gombe £400. Mr. Howard gives the 
jangali in Ningi as £1,000, total £-3,000. The village cattle 
among the pagan tribes are included in the general or land tax, 
except in the case of very large herds. The jangali is equally 
shared between Government and the native administration. The 
assignment of the shares to the latter is not stated. The rate is 
Is. per head. Twenty-nine collectors are reported. 
The Kurdin Sarauta. 
No information. 
Total Taxes. 
The total of the general and the jangali taxes amounts to 
£11,-304. Jakadas and tax-farmers are abolished, and the 
former are now mere messengers, not collectors. 
* Later returns show the actual figure to be £889. Government share, 
£935. Total, £1,824.