COLONIAL REPORTS—MISCELLANEOUS. 
..... . 
No. 40- 
NORTHERN NIGERIA. 
MEMORANDUM ON THE TAXATION OF 
NATIVES IN NORTHERN NIGERIA ; 
BY 
Sir P. D.JiUGARD, K.C.M.G., C.B., D.S.O., 
Late Hiqii Commissioner. 
PcfSfntrtj to botf) houses of parliament bpŒommanfc of %i0 Hftajfstjr? 
February, 1907. 
E 
r: 
LONDON: 
PRINTED FOR HIS MAJESTY’S STATIONERY OFFICE, 
Br DARLING & SON, Ltd., 34-40, Bacon Street, E 
And to be purchased, either directly or through any Bookseller, from 
WYMAN and SONS, Ltd., Fetter Lane, E.C., 
and 32, Abingdon Street, Westminster, S.W. ; 
or OLIVER & BOYD, Edinburgh : 
or E. PONSONBY, 116, Grafton Street, Dublin. 
[Cd. 3309.] Price 1(W. 
A 
1907.