TAXATION OF NATIVES IN NORTHERN NIGERIA. 49 Consolidation of Districts. There were no fief-holders in this province, except such as had already become independent chiefs, and so no consolidation was necessary. Office Holders. None The General Tax. The total assessment is £6,097, of which Government takes £4,391 and the native administration £1,706. The division of the latter sum to the Emir of Muri and to district and village heads is not stated. In the Muri Emirate Government takes 50 per cent., in all others 75 per cent., and in the case of the three unsettled pagan tribes the whole tax is shown as paid to Government. The tax includes all the old native taxes. The population of the settled districts is* given at 47,273 adults (20,775 males). The tax is £4,982, which gives an incidence of 2s. 1 \d. per adult, or 4s. 9\d. per male. The population of the three unsettled pagan tribes is given as 44,196 adults. Tax, £1,115; incidence, 6 05d. In the settled districts the incidence varies according to wealth from Is. 5d. to 3s. 2d. The general average incidence is Is. 10 hbd. (Adults 64,971, tax £6,097.) The total population of the tax-paying districts, including children, is given at about 150,000, and at 350,000 for districts not under control. Total, 500,000. Jakadas have been abolished as far as they existed. The Jangali. There are no nomad herds, but a few large herds pay jangali ; the remaining cattle are included in the general lax. The separate collection on large herds has not yet boon organised, and no returns of taxation are given. The Kurdin Sarauta. Is practically non-existent, the only Emirate being the small one of Muri. Income of Principal Chiefs. The gross amount paid to the native administration in Muri is £925, of which the Emir probably retains about £500. The assignment is not yet complete. Realization. About two-thirds is paid in cash ; the remainder chiefly in “black cloths*” which form local currency. They, as well as D 2C472