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COLONIAL REPORTS—MISCELLANEOUS. 
The Jangali. 
The tax in tlio settled districts is £68, uf which Government 
receives £34 (50 per cent.), the Emir £20 (30 per cent.), heads 
of lluras £8 (12 per cent.), and collectors £6 (8 per cent.). There 
are five herds (1,360 cattle). Among the pagan tribes Govern 
ment receives 65 per cent., the owner 25 per cent., and the head 
of the Ruga 10 per cent. It is collected by Government. In 
the Gongola district there are 12 Rugas. Tax £165. Govern 
ment £108, owners £41, and heads of Rugas £16. Total 17 
Rugas. Total tax £233. Government £142, Emir and owners 
£61, Heads £24, collectors £6. There is no difficulty in collec 
tion from nomad herds. 
The Kurdin Sarauta. 
Estimated at £20. Government takes no share. 
Total Taxes. 
The general and jangali taxes produce in all £3,909, of which 
Government receives £1,520, and the native administration 
£2,389. 
Income of Principal Chief. 
From General tax £1,103, jangali £20, Gado £20, kurdin 
sarauta £10; total £1,153. 
Realization. 
Neither Emir nor district heads have the remotest idea of 
accounting, and hence the tax has to pass through the hands of 
Europeans. The whole of the Government share is paid in 
cash. Cowries vary from 1,600 to 2,000 per Is. 
Basis. 
The Fulanis of Yola never previously paid a tax, except 
zakka, hence there was no basis to go on. A capitation tax of 
3s. per adult was taken as a basis, but only for purposes of 
calculation, since the tax is not individual and the total 
assessment is collected by the Village Headman in proportion 
to the wealth of each individual. Adults arc reckoned at one- 
third of the population, but probably the proportion is as two 
to three. Chiefs of villages were summoned to Yola to fix 
the tax, and there was no difficulty. 
Results. 
The assessment has been fully collected, though new, and in 
spite of famine and epidemics. The Emir's authority has 
not been weakened, but it will take the people some time to