TAXATION OF NATIVES IN NORTHERN NIGERIA. 45 
estimated to get about £1,000 per annum from ferry tolls in 
addition to his £228. These will be regulated next year ; they 
are unauthorised, except in so far as they are a fair payment 
to individuals for their own labour. 
Realization. 
Practically all the taxes are paid in cash. The cowrie value 
does not fluctuate as formerly, owing to the demand for cash; 
three thousand = Is. 
Basis. 
The basis is the old taxes re-adjusted with all taxes merged 
into one. It has been somewhat reduced in pagan areas, and 
increased in the home districts. 
Results. 
There is no friction in collection, and the reform is very popu 
lar with the Emir and increasingly so with the chiefs. The 
peasantry are “ extremely contented ” with it. There is practi 
cally no extortion, and no complaints are made as formerly. 
Great progress has been made, but the re-assessment of the 
greater part of the province remains to be done. The native 
information, on which the first preliminary assessment was 
based, proved very inaccurate, and had been understated. A 
new and precise assessment is gradually being made, which 
will yield a larger revenue. 
General. 
The returns from this province are admirable, clear, and 
correct, and immense trouble has been taken. The canoe tax 
falls on the Kode and Kakunda (river) population of this pro 
vince, who pay about £1,277 on these licences. Their assess 
ment is, therefore, low under the general tax. They make large 
earnings, and their total incidence is about 3s. 8|d.