ïaxatioN of Natives in Northern nïgèrîà. 55 
get accustomed to decentralization, and for the district heads 
to learn to use their authority, and do useful work. The people 
are pleased, but the tax is at present somewhat heavy. There 
is no extortion, as each village knows exactly what it has to 
pay. The tax has, on the whole, been very well received. 
KONTAGORA. 
Native Rulers and Communities. 
There is only one Principal Chief, the Emir of Kontagora, 
and the territory included in this Emirate is only a very small 
part of the whole province. The remainder is placed under 
five independent district headmen, including the unsettled 
Dakakerri tribe in the north. 
Administrative Organization. 
There are s’x administrative divisions : Kontagora, Yelwa, 
Ivwiambana, Zuguma, Kotonkoro and Sakaba. These should 
be reduced to two or at most three, viz., Kontagora and Zuguma 
(and possibly either Yelwa or Sakaba). Kontagora comprises 
16 districts under headmen, and each of the others is under a 
district head; total 21. There are thus six units of taxation 
and 493 towns or villages. Jakadas still receive the tax, but 
this will be discontinued. District heads all reside in their 
districts. 
Consolidation of Districts. 
This province was not divided into fiefs as most others were. 
The Emir’s capital was merely a war camp. The new districts 
under their own chiefs are, I understand, self-contained. 
Office Holders. 
Though the Emirate of Kontagora is a very small one, and 
its adult population is only 21,600, there are 16 office-holders, 
who are paid salaries amounting to £42, and 10 others paid 
by the Emir out of his net income. Owing to the fact that 
the Emir of Kontagora and all his chiefs fled after their defeat, 
and remained absent for a very long time, there were special 
opportunities in this province for abolishing these useless titles 
and offices, and refusing to reconstitute them. In other 
Emirates they have, for the most part, been absorbed as district 
heads, or (as in Nupe) simply disallowed. If Kontagora is 
absorbed in the double province of Zaria this matter will be 
dealt with.