40 
COLONIAL REPORTS—MISCELLANEOUS. 
Administrative Organization. 
Tlie province is divided into four administrative divisions: — 
(1.) The Bauchi Emirate (Mohammedan) including Ningi 
and Dass tribes; headquarters Bauchi. 
(2.) The Gombe Emirate (Mohammedan) including JNafada 
and Gongola tribes ; headquarters Gombe. 
(3.) Kanna includes Kanna, Duguri, Duguri Eree, Dan, 
and Kantana; headquarters Kanna. 
(4.) Bukuru includes Jengre-Jos, Buhaba, Bukuru, Kwoll, 
Vom, Boss, and Ngell; headquarters Bukuru. 
The Bauchi Emirate comprises 13 districts under headmen 
(who were formerly fief-holders and office-holders at the capital, 
but are now resident in the districts, and visit the capital twice 
yearly) together with Ningi (four districts and Dass eight 
districts, 33 towns). The Gombe division occupies the east, and 
comprises 11 fief-holders, who will become district heads, but 
the creation of districts is not yet completed. The Kanna 
division comprises five districts (calling Kanna itself only one, 
it will probably be sub-divided) forming a single unit, and 
numbering 101 towns. The Bukuru division comprises a great 
number of pagan tribes in the west and south-west ; 34 towns 
are assessed in 14 units, but no districts can as yet be formed, 
and the tribes pay direct to Government. 
Consolidation of Districts. 
The Emir was at first nervous about the decentralization 
involved in appointing headmen of districts, but is beginning 
to see the advantage of its gradual introduction. The former 
fief-holders are absorbed as district headmen in the Bauchi 
Emirate, but there are 24 representatives of independent towns 
or clans who do not acknowledge the authority of the district 
headmen These are allowed to live at the capital, and pay the 
taxes of their towns direct. It is hoped that they will gradually 
be absorbed in their districts which, at present, therefore, are 
not self-contained. Districts have not been finally settled in 
Gombe, and efforts are being made to group the pagan tribes 
under chiefs as district headmen. 
Office Holders. 
A separate income is at present only assigned to one office 
holder at the capital, viz., the Serikin Yara. The others are 
practically all absorbed as district headmen. 
m : % . ' . ' . - 
The General Tax. 
All the old native taxes (except jangali) are included. In 
the two (Mohammedan) Emirates the tax is shared equally