TAXATION OF NATIVES IN NORTHERN NIGERIA. 
y 
to reside with the concurrence of the Emir. In Nupe they 
could not be induced to accept the position of district heads, 
and have sought other occupations. These varying conditions 
are described in the attached memorandum. 
Office Holders. 
7. Under the Fulani system there were, as I have said, an 
enormous number of persons who held all kinds of fancy titles 
at the capital. These titles varied in every Emirate. Many 
were connected with the army, (Serikin-Yaki, king of war, &c., 
&c.), and their raison d'etre has now ceased. Others were con 
nected with the Emir’s household, and others again were bond 
fide officers of State, such as the Sokoto Council of Six, the 
Waziri or Galadima, the Alkali (or Judge), and the Limam (the 
religious head), &c. Side by side with these principal and 
recognised offices were a great number of head slaves, satellites, 
favourites, and sons of the Emir, who formed his “ palace 
clique,” and usurped the powers of the recognised chiefs. The 
Emir, unless he was an exceptionally strong man, was the puppet 
of this pernicious gang, who were, I think, usually responsible 
for the greater part of the inhuman atrocities which were perpe 
trated in his name, and for the extortion and oppression to 
which the country had become subject. Under the system now- 
instituted a sum is set apart from the proceeds of the taxation— 
usually about a quarter of the total revenue (vide infra) for the 
Emir’s income. Out of this sum he has to provide for the main 
tenance of his entourage, including all the ex-officers of State 
who are not recognised by Government. By this means I have 
avoided too arbitrary and sudden an abolition of these useless 
functionaries, which might have caused a serious discontent, 
and have created a large body of influential malcontents, but 
since they are now supported out of the fixed and limited income 
assigned to the Emir, it is beyond doubt that he will speedily 
recognise that they are a serious drain on his purse, and as the 
present holders die, or are dispossessed on conviction of mal 
practices, he will become more and more willing to leave their 
places unfilled. This process is, I think, already rapidly mak 
ing itself apparent. Meanwhile, they cease to have any power 
or share in the rule of the country. There remain the genuine 
officers of State, who render services to the Native Adminis 
tration, e.g., the Emir’s Council, the Alkali, or Judge of the 
Native Court, &c. These men derive, for the most part, an 
income from estates assigned to their offices. "V\ hat those estates 
are, and the amount of income derived, remains still to be 
ascertained. In addition to this a part of the revenue assigned 
to the support of the b ative Administration is allocated to 
them, and appears in the statistics of the assignment of the 
taxation, which is annually assented to and confirmed by the 
Hierh Commissioner. This assignment of incomes to office 
holders is a matter which has not yet been fully dealt with, 
and is part of the scheme which is at present uncompleted.