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