20 
COLONIAL REPORTS—MISCELLANEOUS. 
the Protectorate been converted into broad (unmetalled) roads, 
stumps of trees, and rocks removed, streams ramped, and the 
track made passable for laden animals. On the more important 
routes good roads with bridges over the streams are gradually 
being made. 'Caravans can now make two journeys where 
formerly they only made one. In substitution for the ancient 
tolls, &c., a fixed tax of 5 per cent, advalorem, paid in each pro 
vince traversed, up to a maximum of three provinces (15 per 
cent.) was levied, and this was appropriated to the revenue of 
the country. Overwhelming evidence has been obtained to 
prove that this reform was immensely appreciated by the traders. 
It is a form of tax thoroughly understood by the people, and 
sanctioned by long usage, and a Resident of the longest experi 
ence reports that it is in no way harmful either to trade, 
administration, or policy, and that there is no tax which is so 
little resented, while the amount realised could not be replaced 
by any other method. 
Prices of produce from Kano and Bornu fell at Illorin 
much below their former selling rates. Trade increased 
and is increasing in a wonderful way, so much so that it has 
become a matter of serious consideration whether the attrac 
tions of trade are not withdrawing an undue proportion of the 
population from productive industry. 
But as highway robbery became more and more rare, and 
the redress of the Courts gave greater security, it no longer 
was necessary for the traders to combine in large numbers, 
nor was it necessary to follow the main routes. To-day, 
traders travel singly, and every by-path is utilised, so that 
the collection of the tolls has become increasingly difficult, and 
evasion is more and more easy. Nevertheless, receipts from 
tolls continue to increase largely each year. Incidentally, 
these factors have had a remarkable effect in opening up areas 
hitherto untraversed by traders, and thus enlarging the area 
of production of marketable produce, and consumption of 
imported goods. Moreover, as the caravans no longer kidnap 
the children of the pagans, and the latter no longer loot the 
traders, the chronic feud between the two is being replaced 
by reciprocal benefits—the one providing supplies, and the 
other paying for them to the great benefit of the country. 
20. I have dealt with the subject of these tolls in my Annual 
Reports for 1904 and 1905* at considerable length, for they 
have been, not unnaturally, condemned by European merchants 
as being opposed to the development of trade. As an abstract 
theory, I am, myself, very strongly in favour of a system 
which, instead of taxing imports, should rather secure to 
them a series of rebates from the initial taxation imposed on 
the coast the further they penetrated into the interior. (Pro 
duce for export over-seas is already exempted from tolls.) In 
* Colonial Reports—Annual Nos. 476 and 516,