38 COLONIAL REPORtS—MISCELLANEOUS.
districts, including all pagan districts, are already self-con
tained. The Emir at first feared this reform, hut now begins
to recognise the advantage of its gradual introduction.
Office Holders.
All former fief-holders have been absorbed as district head
men. No separate allowance is made to office-holders, but when
the shares of the native administration are allocated, probably
some fixed salaries will be assigned to the Galadima, Alkali,
and others who necessarily reside at the capital.
The General Tax.
The total assessment is £6,216, of which Government takes
£3,209 and the native administration £3,007. The amount to
be paid out of this to authorised office-holders, to district, and
to village heads, and the net income of the Emir, has not yet
been fixed. It includes all the old native taxes. The urban
tax on Zaria City is £320. The farming of taxes to individuals
(a source of great oppression, which was especially, prevalent in
this province), is abolished, and the Jakadas are now only
messengers, and not tax collectors. The incidence of the tax
is 2s. 1 3d. per male, and 10'91d. per adult on an assessed popu
lation estimated at 58,992 males and 136,724 adults. Many
useless offices are being abolished. In the Emirate proper
Government receives one-half of the tax. In the Bimin Gwari
districts three-fourths, and in the purely pagan districts from
75 per cent, to 95 per cent, (third division 61 per cent.).
The Jang a li.
Receipts have so far been included in the general tax. Lists
of rugas (herds) have been obtained, but the tax has not yet
been organised.
The Kurdin Sarauta.
Is estimated at £50 per annum. Government takes no share.
Income of Principal Chief.
This has not yet been fixed. The gross amount assigned to
the native administration has yet to be allocated.
Realization.
Seven-eighths of the taxes pass through the Emir’s hands, and
he converts the Government’s share into cash. There is some
difficulty in converting cowries to cash.
