22 
COLONIAL REPORTS—MISCELLANEOUS. 
so that, on the one hand, the tax would not justify the cost 
and trouble of its collection, and on the other hand, the 
traders would not pay a sufficient tax. The tolls do not, I 
think, in reality in any way decrease the demand for imports 
or the prices paid by the caravans for them ; they merely 
enhance the price to the ultimate purchaser (from the caravan 
middleman) just as any other form of taxation upon this 
middleman would do, for he must eventually recoup himself 
at the cost of the purchaser; nor would he reduce the prices 
which he now obtains from the consumer if the tolls were 
abolished. This would merely increase his profits. 
Finally, I may observe, that since the Government has from 
the very inauguration of British rule taken these taxes on 
trade in transit out of the hands of the Native Administration 
and treated them as a Government monopoly, there is no 
obstacle whatever to their modification from time to time, and 
if eventually a good substitute can be found, their abolition 
would not in any way affect the incomes of the chiefs, or the 
sources of the revenue of the Native Administration, and 
would thus cause no dislocation or discontent. The Govern 
ment of Northern Nigeria cannot, therefore, be confronted 
with the difficulty which the Government of Lagos recently 
experienced over this question, since in that Colony the right 
of levying tolls had been left in the hands of the chiefs. 
The Canoe Tax. 
22. The next tax for consideration is the Canoe Licence. 
This, unlike the former taxes, was not in existence under the 
Native Administration prior to British rule. When the 
capital of the Protectorate was located at Zungeru great 
quantities of goods had to be transported up the Kaduna River, 
which is only navigable for steamers about three months in 
the year. During these three months the bulk of the heavy 
stores and material are brought up by steamer, but there 
remained, of course, a quantity of freight during the remain 
der of the year which was transported by native canoes. The 
canoe owners realised very large profits indeed on this trade, 
and, similarly, canoe-men on the Benue gained corresponding 
profits by the conveyance of mails and stores, and it seemed 
just and right that they should pay a tax in proportion to their 
profits. The tax was of a nature well understood by the 
people, who are accustomed to class taxation. It had a very 
useful result in bringing the Residents of riverain provinces 
into close touch with the canoe owners, so that it became 
possible in any emergency to forecast with accuracy the num 
ber of canoes obtainable and the means of calling them. With 
the construction of a light railway from Bare to Zungeru the