COLONIAL REPORTS—MISCELLANEOUS. 5í Income of Principal Chiefs. At present these are shown as follows; they are much too high for mere district heads : — revenue from these five districts. In future the chief should not receive more than 20 per cent., or 25 per cent., the re mainder going to Government (75 per cent.) and to village heads (5 per cent.). The taxation is absurdly low, and will be in- or to “ office-holders,’ but the amounts are unknown and no system has been introduced. No difficulty is at present experienced. Cowries vary from In pagan and unsettled districts the assessment is, as usual, of the nature of a capitation tax (viz., based on population), but varying according to the wealth of the community. In the large cities and old Mohammedan centres it is based on the former taxation. The change, so far as it has been instituted in this province (which is only very partially), is said to “ have worked well ; the peasantry are overjoyed and the authority of the chiefs not diminished.” There is remarkably little friction or extortion. The chiefs are fairly content, but the fief-holders are aggrieved. This is not to be wondered at, since nothing appears to have been done to create for them positions as district heads. A great deal remains to be done in this province in applying the instructions regarding taxation. The discrepancies in the returns have rendered it very difficult for me to arrive at correct results. In some returns, for instance, the population is shown as three times as great as in others. General Tax. Jangali. Total. Nassarawa Darroro .. Lafia Keffi £ 331 162 147 103 150 £ 44 02 96 £ The total Gado is shown 375 ¡ as £230 (not stated Ahn ja 49 199 These incomes represent practically 50 per cent, of the creased. The chiefs do now pay certain sums to “ fief-holders ” Realization. 2,000 to 2,800 for la. Basis. Results. General.