50 
COLONIAL REPORTS—MISCELLANEOUS. 
live stock and corn, are realised without difficulty. Cowries are 
1,200 to 2,000 for Is. The rate varies little at each place. 
Basis. 
The basis is a moderate estimate of what the old native taxes 
would amount to. The unit is the compound or household, and 
the tax varies according to wealth, except among the unsettled 
tribes, who pay a fixed sum. The Resident estimates the old 
zakka tax thus :—Yield per acre from 300 to 2,400 lb., average, 
say, 520 lb. Tithe would be 52 lbs., which at a farthing per 
lb. equals Is. Id. A household averages four persons, and culti 
vates, say, three acres, equals 3s. 3i/. ; their own consumption 
would be about 1,575 lbs. per annum. This would give a tax 
of about 10(7. per adult. 
Results. 
The tribes who formerly paid no tax at all naturally do not 
welcome the new system, but those who did pay are well con 
tented with the reform. The Resident expresses every confid 
ence of success when the system is fully introduced. There is, he 
says, no friction and no extortion. The chiefs approve it, and 
the people think it moderate and fair. 
NASSARAWA. 
Native Rulers and Communities. 
Five Chiefs pay to no superior, and give 50 per cent, to 
Government, viz., Keffi, Nassarawa, Laña, Darroro, and Abuja. 
These are in fact only small chiefs, who should rank as district 
heads—Government receiving 75 per cent. There is no power 
ful Emirate, or " Principal Chief,” in the province. Seven 
independent tribes (or unsettled districts) are named who pay 
direct to Government, viz., the Jaba, Kagherko, Kagoro, Maroa, 
,Tere, Kao, and Pai. These are only partly assessed. The 
Ma da and Munshi tribes are not under control. 
Administrative Organization. 
There are four administrative divisions—Keffi, Laña, Dar 
roro, and Abuja. The instructions regarding the creation of 
districts under headmen have not as yet apparently been en 
forced, though it is reported that no difficulty in applying the 
principles exists. There are therefore no district heads, and