14 
COLONIAL REPORTS—MISCELLANEOUS. 
and the Native Administration £10,208, making- a total of 
£67,017 to Government and £59,118 to the Native Administra 
tion, exclusive of kurdin sarauta, gado, and Court fines not 
shared by Government. 
The gross assessment has, under the Proclamation, to be 
approved by the High Commissioner, who may remit all, or a 
portion, in case of famine or other causes, as in Yola during 
the past year. 
Income of Principal Chiefs. 
13. In Table C. I have given the approximate net income 
of the “ principal chiefs ” of the Protectorate. This is made 
up of the share assigned to them out of the general and jangali 
taxes, together with an estimate of the probable value realised by 
them in a year from kurdin sarauta, gado, gaisua (and presents), 
and fines of courts, &c. No estimate of what these latter amount 
to is given in the papers at my disposal in the majority of cases, 
and the incomes shown are, therefore, considerably less than 
the actual receipts by the chiefs. These incomes are, more 
over, additional to the incomes derived by principal chiefs from 
private estates attached to the office. The office-holders also, 
for the most part, have estates attached to the office they hold. 
At the end of another year it will be possible to make out these 
tables with much more precision and accuracy, and it can then 
be seen not only what is the income of each principal chief in 
a province, but also what amount is shared among district head 
men and among village heads, and what offices of State have 
incomes assigned to them, and how much. 
Incidence. 
14. The task of assessment has involved a simultaneous 
approximate census of the population, but the figures are still 
very crude, nor has the proportion of the sexes, and the average 
number of children in relation to adults, been determined with 
any accuracy. Some of the figures given for the general tax 
are not precise, but the total at which I have arrived is probably 
a very nearly correct statement of the taxation as it stands to 
day. The taxed population is estimated at 3,000,530 adults. 
If three children be allowed for every two adults (the minimum 
it would seem possible to assume), this would represent a taxed 
population of 7£ millions out of the total 9| at which the popu 
lation of the Protectorate is estimated. The two millions un 
taxed represent pagan tribes not under administrative control, 
such as the Okpotos and Munshis in Bassa and Muri (over half 
a million), the pagan tribes in Yola, Nassarawa, Bauchi and 
Zaria, &c. No especial difficulty need be experienced in bring 
ing these tribes under control. The total of the land or 
“ general ” tax is estimated at £105,540 (including, of course, 
the portion assigned to the Native Administration), which gives 
an average incidence on the taxed adults of 8'44d., and if the 
proportion of males to females be assumed as three to four, the