48 
COLONIAL REPORTS—MISCELLANEOUS. 
Basis. 
Is the old native system re-organised, and the taxes are 
adjusted according to wealth. The tax on the towns is very low 
compared with the agricultural hamlets ; it is found very diffi 
cult to tax the former. The highest incidence shown (5s.) 
is calculated by the Resident to be under 5 per cent, of the 
income derived. The average (Is. Slid. per adult) is only 1 61 
per cent. 
Results. 
The peasantry are contented with the tax. Difficulties aris 
ing from the position of the former fief-holders have already 
been dealt with. 
MURI. 
Native Rulers and Communities. 
The only principal chief is the Emir of Muri, under whom 
there are three pagan tribes (Mumuyes, Dakka, and Wurkum). 
There are three unsettled tribes who pay direct to Government 
through their chiefs, viz., Yergums, Montoils, and Gurkawa. 
The remainder pay through district headmen. The« Munshis 
and the pagans in the extreme north-west and south-east have 
not yet been brought under control. Less than half the esti 
mated population are under administrative control. 
Administrative Organization. 
There are three administrative divisions—Ibi, Lau, and 
Amar ; each lias it headquarters at the place from which the 
division takes its name, and an alternative centre away from the 
Benue valley, viz., Wukari, Jalingu, and Wase. 
(1) The Ibi division contains 11 independent chiefs of tribal 
communities, each of whom ranks as a unit of taxation and as 
a district headman. Number of towns assessed, 14G. 
(2) Amar division comprises five similar chiefs or headmen, 
225 towns. 
(3) Muri division will contain four or more districts, but they 
have not yet been organised. It is a single unit paying through 
the Emir, and includes 139 towns. This division also includes 
the three unsettled tribes which have not yet been organised 
into districts or their villages separately counted and assessed. 
Total, 3 divisions, 17 units (settled districts), 20 districts, and 
510 towns,