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