TAXATION OT NATIVES IN NORTHERN NIGERIA. 
53 
YOLA. 
Native Rulers and Communities. 
The only Principal Chief is the Emir of Yola. There are 
many unsettled and independent tribes, some under control 
and others as yet hardly so. No precise information is given 
as to the number of these tribes which are under responsible 
chiefs and are taxable and which are not, but 12 tribes are 
named in respect of jangali. 
Administrative Organization. 
There are apparently three administrative divisions, viz., 
(1) Yola, (2) the Congola district, and (3) other pagans. The 
Yola Emirate is divided into 13 districts under headmen. No 
indication of the number of pagan independent tribes and the 
units into which they are divided is given. 
Consolidation of Districts. 
Three districts are fully self-contained. The others still 
contain villages owning allegiance to another chief. This will 
Be gradually altered as circumstances permit. 
Office Holders. 
All old fíef-holders are now district heads ; they have always 
resided in their districts. No slaves are district heads. There 
are only two office-holders, Wazeri and Yerima la; each gets 
£128. All others fled with the ex-Emir, and have not been 
replaced. 
The General Tax. 
The total tax in the Emirate is £3,G7(i, of which Govern 
ment takes £1,378, the Emir £1,103, two office-holders £270, 
district heads £735, and village heads £184. Owing to the 
poverty of the Emir and chiefs I have agreed to this proportion 
as a temporary measure, viz., Government 37& per cent, only, 
Emir 30 per cent., district heads 20 per cent., office-holders 7A 
per cent., village heads 5 per cent. Only the settled districts 
(Emirate of Yola) have as yet been assessed. The pagan tribes 
have suffered severely from famine, and though they should 
have been assessed (and the tax remitted if necessary), this has 
not yet been done. The tax includes all old native taxes, and 
all jakadas have been abolished. No urban tax has been levied 
on Yola City. The adult population of the settled districts is 
given as 23,667, and the incidence is, therefore, 3s. T88d.