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42

COLONIAL  REPORTS—MISCELLANEOUS.

Income  of  Principal  Chiefs.

There  is  no  precise  inf  ormation.  The  Emir  of  Bauchi  receives
£1,738  in  addition  to  gado,  kurdin  sarauta,  and  fines  and
presents,  while  Combe  receives  £350.
Realization.
It  is  optional  to  pay  in  coin,  cowries,  or  grain,  and  some
districts  pay  in  cotton,  others  in  horses,  cattle,  or  mats.  A
considerable  part  is  also  paid  in  cash.  “  Kind  ”  is  advantageously ­
  realised  by  auction,  cowries  =  1,200  to  Is.,  and  grain  £d.
per  lb.
Basis.
It  has  not  been  possible  to  visit  every  town,  but  the  assessment ­
  so  far  as  it  has  been  completed'  has  been  made  on  the  best
native  information  carefully  sifted,  and  this  is  being  gradually
checked  and  verified.  Every  detail  has  been  considered,  and
the  tax  can  be  paid  without  straining  the  resources  of  the
people.  The  general  basis  is  about  10  per  cent,  on  the  wealth
of  the  people.  In  the  pagan  areas  it  is  calculated  upon  the
compounds  or  families,  a  percentage  being  added  for  the
wealth  of  the  village  in  cattle,  &c.  In  the  Mohammedan
districts  it  is  based  on  the  old  taxes.
Results.
The  Emir  of  Bauchi  and  his  chiefs  have  given  every  assistance ­
  in  the  reform,  and  they  realise  its  advantages.  The  jabadas ­
  and  tax-farmers,  who  are  now  abolished,  are  not,  of  course,
well  pleased.  No  trouble  has  arisen  from  this  decentralization,
and  none  is  likely  to  occur.  The  peasantry  are  pleased  that
the  tax  is  so  moderate,  and  at  the  abolition  of  former  abuses.
There  is  no  discontent,  and  no  extortion  is  anticipated.  The
latter  has  been  rendered  difficult  by  the  issue  of  assessment
lists  in  English,  Arabic,  and  Hausa,  and  the  villagers  recognise
and  avail  themselves  of  the  right  of  appeal  to  the  Resident  in
case  of  excessive  demands.  The  Resident  says  that  no  conceivable ­
  scheme  could  have  enabled  him  to  get  into  touch  with  the
people,  and  understand  the  system  of  native  administration  as
this  has  done.  The  pagan  tribes,  now  taxed  for  the  first  time,
do  not,  of  course,  welcome  it,  but  no  difficulty  is  anticipated.