56 COLONIAL REPORTS—MISCELLANEOUS. The General Tax. Tlie total assessment is £2,662, of which Government has £1,785, the Emir £169, office-holders £42, district heads £283, and village heads £383. All taxes have been merged in this, but the zakka is not levied as a tax on this province, being devoted entirely to religion and charity. Jakadas are not yet abolished. On a population estimated at 71,482 adults (36,000 males), the incidence is 8‘93d. per adult, Is. 5‘72d. per male. In the Emirate Government receives 50 per cent., in the other districts 75 per cent. In this province village heads receive 15 per cent., while district heads only get 10 per cent., which is contrary to the procedure in every other province. The Emir only retains 20 per cent, of the tax of the Emirate for himself. His income is unduly small. The Jangali. * The total cattle assessed are 5,260; value of tax £263, of which Government has £132, Emir £61, King of Yauri £17, Heads of Itugas (19) £31, and collectors (9) £22. Ko herds graze in the province, but there is no difficulty in collecting it from the provinces in which they graze. The Kurdin Sarauta. jMo estimate given. Total Taxes. The general and jangali taxes amount in all to £2,925, of which Government receives £1,917. Income of Principal Chief. Erom General tax £169, jangali £61 = £230. Amount from sarauta, gado, gaisua, and fines not stated. The depopulation and poverty of the province is due to the Emir's former raids, and he now suffers since he can no longer make a revenue by slave-catching. Realization. About 70 per cent, is paid in cash, and 30 per cent, in kind, which is easily realised by auction at the capital. Cowries exchange from 2,000 to 2,400 for Is. Basis. The new assessment consists of an amalgamation of the old taxes, but is less severe than formerly. It varies with the wealth and ability to pay.