TAXATION OF NATIVES IN NORTHERN NIGERIA. 47 
resident headmen. They also, in some instances, appear to be 
rather village heads than district heads. 
The General Tax. 
Apparently, though the whole province has been paying the 
tax, the returns only cover a portion which has been recently 
re-assessed. It is, therefore, impossible to give the full figures 
from the papers before me. The total assessment of the land 
tax as shown on these returns is £1,844, of which Government 
takes £998, the Emir £385, office-holders £193, district heads 
(including Pateji) £268—nothing is given to village heads. 
These returns apparently cover the Illorin and Pateji units 
(Shonga and Lafiagi being omitted). I understand that it in 
cludes all the old taxes. The results will be larger when the 
total assessment is finished. (Formerly Shonga paid £25, 
Shari £25, Egbe £43, and Lafiagi £7. Total £100. Govern- 
men share £50.) The urban tax on Illorin City is £180 to 
Government. The population of the assessed districts is given 
at 29,280 adults (13,200 males), and the incidence is, therefore, 
Is. 3 lid. per adult, or 2s. 9 52d. per male. In some small 
districts near Illorin it ranges as high as 5s. per adult, or 
8s. 8d. per male. 
The Jangali. 
None is collected in this province. There are no properly 
nomad herds. Owners send their cattle to graze under charge 
of a herdsman, who takes the milk as his perquisite, but they 
are, properly speaking, village cattle, and the herd may be 
owned by 100 different persons, and even one cow may have 
many part owners. 
The Kurdin Sarauta. 
No information as to amount. It is shared equally by Govern 
ment and Emir. 
Total Taxes. 
As there is no jangali, the only tax is as above (the general 
tax), but including the old taxes on Shonga, &c., Government 
receives £143 extra, and district heads, including Lafiagi, £50 
extra. 
Income of Principal Chiefs. 
I have no information what the Emir receives from gado, 
gaisua, court fines, and kurdin sarauta, &c. His income from 
the general tax is £385. Pateji, who ranks as a headman, 
and is independent, receives £70. 
Realization. 
The tax is paid entirely in cash. Cowries are 4,000 to Is.