TAXATION OF NATIVES IN NORTHERN NIGERIA. 
5 
those taxes or restrict the power of chiefs as to the extent to 
which they might tyrannise over, or extort from, the peasantry, 
the object of the present proclamation is to lay down limits to 
taxation by native chiefs, to define and legalise the various 
taxes, and to place them under the supervision of the Adminis 
tration, and at the same time to assign an adequate portion of 
the revenue so collected to Government.” 
3. In order to obtain sufficient information upon which to 
frame legislation and instructions to Residents, not only were 
the reports from different provinces carefully studied, but the 
High Commissioner, during the year 1904, and early in 1905, 
himself visited every province (except Sokoto, where no taxation 
had previously existed). The Northern States had, at that time, 
been so recently incorporated under the Administration that 
little information had as yet been forthcoming. As a result of 
this preliminary study a lengthy memorandum was drawn up 
(April, 1905), in which the various taxes existing in the different 
provinces were summarised, and full instructions were given to 
Residents as to the general policy to be pursued. On the enact 
ment of the Proclamation of 1900 an additional memorandum 
(No. 21, of April, 1906) was circulated, giving more precise in 
structions in accordance with the more precise nature of the 
proclamation, and in order to meet the necessities of accounting 
and audit (so far as was possible), which are laid down in the 
financial instructions for Crown Colonies and Protectorates. By 
the light of the actual experience of a complete year I am now 
revising these memoranda with the object of meeting the actual 
difficulties experienced by Residents, of explaining various 
matters which have been misunderstood, and of giving fuller 
and more complete instructions regarding the necessary returns. 
&c., which are required to enable the High Commissioner on 
the one hand to keep in touch with the taxation of the Pro 
tectorate, and to promote uniformity, and, on the other hand, 
to render the accounting and audit easier and more effective. 
4. The system thus introduced may be briefly summarised. 
In the first place, it has been my desire, while promoting a 
general uniformity in matters in which it is essential that a 
common policy should prevail throughout the Protectorate, to 
give as large a latitude as possible to the varying conditions 
of each Emirate. As years go by these divergencies will tend 
to disappear, and a single uniform system will be developed, but 
too drastic a change is, above all things, injudicious in Africa, 
and amongst a people so conservative of tradition as the popu 
lation (and especially the Pulani rulers) of Nigeria. The in 
auguration of British rule is beyond doubt the right moment to 
introduce important changes which are essential, for at no later 
time would it be so easy to introduce them, but all that is non- 
essential can best be introduced gradually. 
(a) The first essential was that so far as Government is con 
cerned the innumerable petty taxes should be amalgamated