Bibliothek des Instituts für Weltwirtschaft an der Universität Kiel Signatur bimo COLONIAL REPORTS—MISCELLANEOUS. ..... . No. 40-NORTHERN NIGERIA. MEMORANDUM ON THE TAXATION OF NATIVES IN NORTHERN NIGERIA ; BY Sir P. D.JiUGARD, K.C.M.G., C.B., D.S.O., Late Hiqii Commissioner. PcfSfntrtj to botf) houses of parliament bpŒommanfc of %i0 Hftajfstjr? February, 1907. E r: LONDON: PRINTED FOR HIS MAJESTY’S STATIONERY OFFICE, Br DARLING & SON, Ltd., 34-40, Bacon Street, E And to be purchased, either directly or through any Bookseller, from WYMAN and SONS, Ltd., Fetter Lane, E.C., and 32, Abingdon Street, Westminster, S.W. ; or OLIVER & BOYD, Edinburgh : or E. PONSONBY, 116, Grafton Street, Dublin. [Cd. 3309.] Price 1(W. A 1907. Bibliothek X / *Kie\* CONTENTS. Introduction Administrative Organisation Consolidation op Districts Office Holders Jangali ... ... ... ... ... ... ... Kurdin Sarauta Other Taxes (Unauthorised) Assignment op Tax Income of Principal Chiefs Incidence ... ... ... ... ... ... ... Realisation... ... ... ... ... ... ... Effect on Native Labour and Slavery Questions Salaries of Native Officials Explanation of Terms Cara\ an Tolls ... ... ... ... ... ... The Canoe Tax Other Taxes (mostly obsolete) General ... ... ... ... ... ... ... Review of the Taxation of each Province— Sokoto ... Kano ... Bornu ... Zaria ... Bauch i ... Nupe Illorin ... Mori Nassarawa Yola Kontagora Borgu ... Kabba ... Bassa ... Page. 3 6 7 9 11 11 12 13 14 14 15 17 18 18 19 22 23 27 28 31 34 37 39 43 46 48 50 53 55 57 58 60 1 COLONIAL REPORTS—MISCELLANEOUS. 3 No. 40. NORTHERN NIGERIA. MEMORANDUM ON TAXATION OF NATIVES IN NORTHERN NIGERIA; BY Sin F. D. LUGARD, K.C.M.G., C.B., D.S.O., Late High Commissioner. 1. The Mohammedan population of Northern Nigeria had from time immemorial been accustomed to pay certain tithes in accordance with Koranic Law, and had imposed taxation upon their pagan vassals. Residents of provinces were directed to enquire into the methods of taxation in vogue in their provinces, ­ and to submit reports. These were necessarily very imperfect, but they revealed the fact that the original system had been extraordinarily complete and well Organised, and that it had attained a high development,—embracing death duties, complicated taxes on traders, class taxation on special industries and crafts, special taxes upon lucrative crops, market dues, and an almost endless variety of other imposts in addition to the tithe on the staple crop paid by Mohammedans and the tribute claimed from pagans. They revealed further that the original system, which appeared to have been singularly fair and well apportioned, had, to an extent which varied in each province, become debased by oppressive additions, by the system of collection, ­ which consisted either of " farming-out ” taxes to individuals ­ who paid a certain sum for the privilege, and made all they could by extortionate demands from the taxpayers, or ¿by the appointment of taxgatlierers (named Jabadas or Ajele), who, in many provinces, lived on the people, and exercised a very oppressive tyranny. The gross amount received from the taxpayers was frittered away among these collectors and a host of persons who held titles at the capital, but these offices were for the most part sinecures, while the net amount which ultimately ­ reached the Emir or Principal Chief was devoted primarily to the support of an army used for purposes of slaveraiding, or for punitive expeditions against Pagan tribes (with which the acquisition of slaves was closely connected) and secondly, to the maintenance of a crowd of slaves and parasites who absorbed the power which properly belonged to the holders of State offices, and to the territorial chiefs who held districts in 1125 YVt 24282 2/07 D & 8 5 26472 A 2 4 COLONIAL REPORTS—MISCELLANEOUS. fief from tlie Emir. Finally, the residuum which remained to the Principal Chief was squandered in the maintenance of a large hareem, and in the purchase of scents, embroidered robes, and such articles of luxury, and no part of the vast sums wrung from the peasantry was devoted to works of utility, or to any object for the benefit of the people who paid the taxes. 2. The Government of Northern Nigeria was, by the circumstances ­ of the case, placed in a difficult position in this matter. Prior to January, 1903, no really adequate steps for the amelioration of these abuses could be taken, for the Emirates of Sokoto and Kano still defied the Government, and the minor Emirs in the south (who. had nominally submitted to the control of the Administration) waited sullenly to see which of the two were to be the ultimate rulers of the Protectorate. They more than doubted the ability of the Government to conquer the Hausa States in the north, and until this was proved, even those who were inclined to accept British rule dared not too openly declare themselves. Meanwhile their power over their subjects was gone, their prestige had been broken, and their armies no longer existed for the enforcement of their arbitrary demands. The peasantry refused to pay their taxes, and every month which passed was injurious to the utimate settlement of the country, in that it appeared to prove to the peasantry that no power now existed which could maintain order, and enforce just and recognised ­ obligations and taxes. The inclusion of the Northern Hausa 'States under British control became, therefore, a most imperative necessity, for if it were deferred the remainder of the country would have lapsed into a state of defiance of all recognised authority, from which its reclamation would have been a task of very great difficulty. In 1902 Bornu and Yola were brought under control, and early in 1903 Sokoto, Kano, and Zaria submitted. At the end of 1903 (on my return from leave) a scheme was tentatively begun, and the revenue realised in the financial year 1903-04 was £8,255. In June, 1904, the first Land Revenue Proclamation gave legal effect to a system under which the Government would share in the taxes, and this was superseded early in 1900 by a more elaborate proclamation, under the title of the “ Native Revenue Proclamation,” and based upon fuller knowledge of the conditions. In my covering despatch to the Secretary of State I thus described the object of the new ordinance :— “The essential difference between this proclamation and the one it supersedes, is that the former proclamation ­ was limited to land and produce (including livestock), whereas this includes all forms of taxation known to the country, and makes any taxation not authorised by it illegal and punishable. While the former proclamation was only a tentative one, with the object of securing to the revenue a certain proportion of the taxes on land and produce levied by the native chiefs, and did not in any way touch the nature of TAXATION OF NATIVES IN NORTHERN NIGERIA. 5 those taxes or restrict the power of chiefs as to the extent to which they might tyrannise over, or extort from, the peasantry, the object of the present proclamation is to lay down limits to taxation by native chiefs, to define and legalise the various taxes, and to place them under the supervision of the Administration, ­ and at the same time to assign an adequate portion of the revenue so collected to Government.” 3. In order to obtain sufficient information upon which to frame legislation and instructions to Residents, not only were the reports from different provinces carefully studied, but the High Commissioner, during the year 1904, and early in 1905, himself visited every province (except Sokoto, where no taxation had previously existed). The Northern States had, at that time, been so recently incorporated under the Administration that little information had as yet been forthcoming. As a result of this preliminary study a lengthy memorandum was drawn up (April, 1905), in which the various taxes existing in the different provinces were summarised, and full instructions were given to Residents as to the general policy to be pursued. On the enactment ­ of the Proclamation of 1900 an additional memorandum (No. 21, of April, 1906) was circulated, giving more precise instructions ­ in accordance with the more precise nature of the proclamation, and in order to meet the necessities of accounting and audit (so far as was possible), which are laid down in the financial instructions for Crown Colonies and Protectorates. By the light of the actual experience of a complete year I am now revising these memoranda with the object of meeting the actual difficulties experienced by Residents, of explaining various matters which have been misunderstood, and of giving fuller and more complete instructions regarding the necessary returns. &c., which are required to enable the High Commissioner on the one hand to keep in touch with the taxation of the Protectorate, ­ and to promote uniformity, and, on the other hand, to render the accounting and audit easier and more effective. 4. The system thus introduced may be briefly summarised. In the first place, it has been my desire, while promoting a general uniformity in matters in which it is essential that a common policy should prevail throughout the Protectorate, to give as large a latitude as possible to the varying conditions of each Emirate. As years go by these divergencies will tend to disappear, and a single uniform system will be developed, but too drastic a change is, above all things, injudicious in Africa, and amongst a people so conservative of tradition as the population ­ (and especially the Pulani rulers) of Nigeria. The inauguration ­ of British rule is beyond doubt the right moment to introduce important changes which are essential, for at no later time would it be so easy to introduce them, but all that is nonessential can best be introduced gradually. (a) The first essential was that so far as Government is con ­ cerned the innumerable petty taxes should be amalgamated 6 COLONIAL REPORTS—MISCELLANEOUS. in one or more single taxes to wliicli legal sanction should be given by an ordinance of the Government. This involved a truly colossal task, for it meant that each Resident should visit every town and village in his province, and by the help of the native authorities should assess its tax-paying capacity. This has 'been the task of the past year, and as will be seen from the enclosure, very great progress has been made. The basis upon which this assessment has been carried out varies very greatly in different provinces (vide enclosure), but generally ­ speaking it is framed upon the former scale of taxation shorn of its later extortions and unauthorised additions. The rulers (who share in the tax), are naturally ready to give all information, and this can be checked by the information derived from the former collectors, from the former fief-holder, and from the village itself. Finally, since the village may have increased or decreased in wealth and importance, the Resident himself exercises an original discretion as to the final assessment. ­ Where taxation had not been formerly imposed (as in the Sokoto Province, the Fulani of Yola, and pagan tribes not under Fulani rule, but which have submitted to Government), the Resident fixes the assessment at his own discretion, subject to confirmation by the High Commissioner. In provinces like Kano, where it has not yet been possible for the staff to visit and assess every town, the authorised taxation of former days is temporarily accepted and enforced. As time permits this will be verified, and where necessary amended by the staff, but in this province the system is reported as extraordinarily fair, well organised, and complete. Administrative Organisation. 5. To give effect to the scheme of reform alike in matters of taxation and in general administration of a province some administrative changes were necessary, more especially in order to decentralise executive authority, which had hitherto been concentrated in the hands of the Emir and his head slaves on the one hand, and in the Resident on the other. Each province was now divided into three or four “administrative divisions,” according to its size and the staff available, and each of these divisions became the immediate sphere of an Assistant Resident under the general control and supervision of the Resident-in-Chief. The whole province was also to he divided into a number of “ districts,” each under a “ district headman,” who was responsible for collecting the tax from the village headmen (who, in turn, were charged with the duty of distributing the tax imposed upon the village among the individuals in proportion ­ to their wealth and ability to pay). The district headman was also to be held responsible for good order in his district, and it was incumbent upon him for this purpose to reside in his district and not at the capital. By this means it was intended to put an end to the system of absentee landlords, TAXATION OF NATIVES IN NORTHERN NIGERIA. 7 which had been responsible for much of the oppression and extortion. In future the district headman would be in close touch with the chiefs of towns and villages, and with the peasantry under his rule, and in order that he might not become an independent autocrat, he was required to attend at the capital at least twice yearly on the occasion of the Mohammedan festivals, in order that the Emir might maintain his touch with the districts, and his control over the headmen. The Emir could also send his messengers into the district (who, however, were no longer to have any duties in connection with the collection of taxes), and could, if occasion arose, summon the district headman ­ to the capital. In order to check any extortion or abuses every village headman is to be provided with a statement in Hausa and Arabic of the amount at which his village is assessed. The villagers, on the one hand, could demand to see this list if their headman collected more than the authorised tax, and on the other hand, the district headman could not claim from the village more than this sum. In the event of any excess demand, village headmen and peasantry alike had a right of appeal to the Assistant Resident of the division. These safeguards have been welcomed by the people, and it is reported that little or no extortion now exists. As the scheme becomes more and more effective and recognised, I trust that extortion will disappear, and the maximum of administrative control, which is compatible ­ with the machinery at the disposal of a Protectorate Government, will have been attained. The system here outlined ­ is now in process of creation. In some provinces it is already in effective operation, in others it is still being completed. ­ Consolidation of Districts. G. The headmen thus appointed are, it will be seen, territorial magnates, appointed to the charge of a specified area of territory, ­ in which they would exercise control up to the limit of the executive powers conferred upon them,—judicial powers being vested in the Native Courts. But in practice it was found that in every district there were a considerable number of towns which had been founded by immigrants from some distant parent city, or which consisted of a portion of a clan, the parent stock of which was located outside the district, or which consisted ­ of a settlement of people of a race alien to the bulk of the population of the district. In all these cases the town in question would decline to acknowledge the authority of the local headman, and would claim to pay their tax to the clan from which they had emanated. The unit, in fact, through a great part of the Protectorate, was not territorial, e.g., a specified district or area, but a group of individuals—a tribe or a clan— however scattered. This was not unnatural in a country where the population had been devastated by decades of slave-raiding and inter-tribal war, so that fugitive remnants of tribes were scattered in various directions and vast areas of land remained 8 COLONIAL REPORTS—MISCELLANEOUS. uncultivated. Land thus became of little account, and the Head of the clan was of more importance than thp theoretical ownership ­ of the land, a title to which could be obtained for nothing, or for a nominal present. As a natural result, we see to-day that where land has increased in value, owing to the density of the population, the territorial claim tends to supersede the clan claim, as in the thickly inhabited Emirate of Kano. With the increase of population, and the creation of a less centralised system of rule, territorial jurisdiction must inevitably oust the clan jurisdiction, but at present the intensely conservative tendencies of the people render it advisable to allow this change to come about gradually, and not to introduce a drastic and hasty alteration of the existing relations. The scheme, therefore, ­ of creating districts under headmen, was, subject to this difficulty. In some provinces it does not exist, in others only to <a small degree, in others—as in Kano—it existed, but the enhanced value of land, and the growth of a superior organisation ­ in administrative detail rendered it easy to sweep it aside, and reconstitute the districts de novo. In others it remained a potent factor, which only time can gradually alter. Allied to this system, and a natural outcome of it, was the fact that the officers of the native state, who held lands from the Emir under a system analogous to the fiefs of our own feudal system, were the owners or lords not of a self-contained area, with its towns and villages, but of individual towns scattered at great distances from each other all over the Emirate, which made residence in the fief impossible. The fief-holder, therefore, lived at the capital, where he held some high-sounding title, as an officer of State, and squeezed his fiefs to provide the means for his extravagance. With the-creation of ‘‘districts - ’ the fief-holder disappears as such. As far as possible these former fief-holders have been given “districts/’ and they now become officials recognised ­ alike by the Native and the British Government resident in their districts, and responsible for its taxation, and for law and order within it. This system of creating districts in lieu of scattered fiefs, or of towns or groups of villages owning a clan allegiance to a separate chief, I have termed throughout the attached memorandum “ consolidation of districts ” for the sake of brevity. Where a district is entirely under its territorial “district headman,” or practically so, I have, for lack of a better term, called it “ self-contained.” The fief-holders have thus, for the most part, become district headmen where they were willing to reside in their districts. In some cases the districts were already “ self-contained,” and the headmen resided there (as in Katagum, and to a great extent in Bornu), and their status, duties, and responsibilities are in some degree modified only. In others, as in Katsena, they were practically resident, and the change has been greatly approved. In others, again, as in Kano, they are reluctant to leave the capital entirely, and the rule has, for the present, been somewhat relaxed. In vSokoto some were resident, others not, and the latter have been sent TAXATION OF NATIVES IN NORTHERN NIGERIA. y to reside with the concurrence of the Emir. In Nupe they could not be induced to accept the position of district heads, and have sought other occupations. These varying conditions are described in the attached memorandum. Office Holders. 7. Under the Fulani system there were, as I have said, an enormous number of persons who held all kinds of fancy titles at the capital. These titles varied in every Emirate. Many were connected with the army, (Serikin-Yaki, king of war, &c., &c.), and their raison d'etre has now ceased. Others were connected ­ with the Emir’s household, and others again were bond fide officers of State, such as the Sokoto Council of Six, the Waziri or Galadima, the Alkali (or Judge), and the Limam (the religious head), &c. Side by side with these principal and recognised offices were a great number of head slaves, satellites, favourites, and sons of the Emir, who formed his “ palace clique,” and usurped the powers of the recognised chiefs. The Emir, unless he was an exceptionally strong man, was the puppet of this pernicious gang, who were, I think, usually responsible for the greater part of the inhuman atrocities which were perpetrated ­ in his name, and for the extortion and oppression to which the country had become subject. Under the system nowinstituted a sum is set apart from the proceeds of the taxation— usually about a quarter of the total revenue (vide infra) for the Emir’s income. Out of this sum he has to provide for the maintenance ­ of his entourage, including all the ex-officers of State who are not recognised by Government. By this means I have avoided too arbitrary and sudden an abolition of these useless functionaries, which might have caused a serious discontent, and have created a large body of influential malcontents, but since they are now supported out of the fixed and limited income assigned to the Emir, it is beyond doubt that he will speedily recognise that they are a serious drain on his purse, and as the present holders die, or are dispossessed on conviction of malpractices, ­ he will become more and more willing to leave their places unfilled. This process is, I think, already rapidly making ­ itself apparent. Meanwhile, they cease to have any power or share in the rule of the country. There remain the genuine officers of State, who render services to the Native Administration, ­ e.g., the Emir’s Council, the Alkali, or Judge of the Native Court, &c. These men derive, for the most part, an income from estates assigned to their offices. "V\ hat those estates are, and the amount of income derived, remains still to be ascertained. In addition to this a part of the revenue assigned to the support of the b ative Administration is allocated to them, and appears in the statistics of the assignment of the taxation, which is annually assented to and confirmed by the Hierh Commissioner. This assignment of incomes to office holders is a matter which has not yet been fully dealt with, and is part of the scheme which is at present uncompleted. 10 COLONIAL REPORTS—MISCELLANEOUS. ï he “Land Revenue” or “General Tax.” 8. Turning to the actual taxation. The main taxes of the country were those recognised by the Koran, viz., a tithe of the produce of the land, and of cattle and flocks, and an impost upon the pagan vassals, which varied in severity chiefly in proportion ­ to the ability of the suzerain to collect it. Rut these taxes had become modified. The tithe, or “ Zakka,” had almost universally lost its religious significance—though in some provinces ­ it had not—and had become a mere tax for the use of the Emir and his chiefs. It was, for the most part (if not entirely) confined to a tithe on the one staple grain, “ dawa ” (sorghum), in Eulani Emirates, “gero” (millet) in Bornu. Other produce was exempt from taxation, except where it was liable to special taxes (as in Kano and Zaria, &c.), which varied with the value of each different crop, and was not apparently fixed on the principle of a tithe. Thus, sugar-cane, cassava, onions, and other irrigation crops were specially taxed. The tithe on cattle—“ jangali ”—was apparently only levied on large nomad herds, and sheep and goats were generally exempt. The pagan tribute, called “ kurdin kasa,” was, it would seem, levied throughout the greater part of the Protectorate indiscriminately on subject races without regard to their nominal profession of Islam, and was largely paid in slaves. In addition to these regular taxes innumerable other imposts were levied—taxes on each dye pit, on artisans (cloth weavers, blacksmiths, &c.), market dues, taxes on butchers, grain-sellers, &c., &c., &e. The new system aimed at consolidating all these taxes into a single “ land revenue ” or general tax. The former name is not strictly correct since it would be paid in proportion to wealth by artisans ­ as well as by agriculturists and nomad pastorals. In principle it is, in fact, an income tax. A popular tax already existed in Bornu, under the name of binirum, where it superseded ­ all but the zakka and jangali, while in Katagum and elsewhere ­ it was also more or less in vogue. The principle of a graduated tax proportionate to wealth is not, however, understood ­ or easily grasped by the people of Northern Nigeria, and it will take some years to enable them to appreciate it. The binirum of Bornu, and the house tax of Katagum, &c., were rather capitation or poll taxes than income taxes. The assessment of the new general tax was based upon the sum of the existing taxation (where that taxation existed) modified by the Resident after careful personal enquiry, and in accordance ­ with the actual present wealth and ability of a village to pay. It was thus neither a mere consolidation of existing taxes —increased or decreased as the case might require—nor was it (except in hitherto untaxed districts) an arbitrary assessment, de novo, by the Resident. Its merit, in my view, was that it partook of both characters. So far as it was based on tradition and custom, it ensured ready acceptance among a conservative people, and its collection presented no novel difficulties, while TAXATION OF NATIVES IN NORTHERN NIGERIA. 11 so far as it was modified by the Resident, and consolidated and fixed alternatively at a money value, payable only once in the year, it inaugurated the beginnings of principles recognised in more advanced communities, and enabled the collection to be made in a manner in which the proceeds could best be utilised by the Administration, and accounted for in accordance with financial instructions, while it ensured a more just incidence and greater uniformity. The general tax thus embraced all taxes upon the village community. If the village was rich in herds and flocks it paid proportionately to its wealth. If it was an industrial community, ­ which gained its livelihood by smelting and working iron, or by dyeing cloth, it similarly paid in proportion to its tax-paying capacity. The unit, so far as Government is concerned, ­ is the village, and the proportion to be paid by the individual ­ is left to the village headman, as in India.* Jangali. 9. The taxation of nomad herdsmen, who have no settled village, had, however, to be undertaken separately, and for this reason a second tax, applicable only to them, viz., the jangali or cattle tax, was recognised. It was fixed at 5 per cent, instead of the former 10 per cent., and for the sake of facility in assessment, ­ large herds (especially those belonging to pagan communities), ­ though not strictly nomad, were included in this category. ­ The taxation imposed under the “Native Revenue” Proclamation, No. 2, of 1906, is, therefore, shown under two heads, viz., the “general tax” and the “jangali,” though they are identical in principle, and in the course of time will probably be merged into one. Kurdin Sarauta. 10. I have included in my review of the taxation under this Proclamation the tax called “ kurdin sarauta,” though it has, properly speaking, no place in this connection, and is not a tax which falls upon the population at large. The traditional custom in Northern Nigeria is that any person appointed to an office pays a fee on appointment. This led to great abuses, to the sale of offices, to bribery, and to continual deposition of holders. No appointment can now be made without the concurrence ­ of the Resident, and these abuses have, I think, wholly and absolutely ceased. It has been urged that the fee on appointment should be retained, and that half should be taken by Government, so that it should be the more obligatory upon a chief to report any appointments he desires to make, and That * I believe that under the Act of 1856 the Magistrate in India appoints a “ panchayet ” (native council of five) to apportion the tax imposed upon a village to the individuals. This is done (a) by actual valuation of property, which is rare, or (b) by their general knowledge of the circumstances ­ of each individual, a system which works much better. The latter is the system of Northern Nigeria. 12 COLONIAL REPORTS—MISCELLANEOUS. the position of the Government as suzerain, whose sanction is required for all appointments, shall be recognised. This would prevent the arbitrary deposition of holders, or the surreptitious receipt of bribes or presents by Emirs. Other Residents maintain ­ that the kurdin sarauta should be abolished altogether,while some desire to allow it to remain a perquisite of the chief not to be shared by Government. For the present I have allowed Residents to follow their own discretion in accordance with the tradition or circumstances of their province. From the point of view of taxation the matter is negligible. The total reported as assigned to Government is £130 only. Other Taxes (Unauthorised.) 11. There remain one or two sources of income to Emirs in which Government has no share : (a) the (jado, or death duties. By Koranic law the administrator ­ of an estate takes one-tenth of the property dealt with as his fee. This is separate from the death duties which accrue to the Emir, and I see no reason to interfere with the sanction of the religious books. Apart, however, from the administration fee, a sum which varies in different emirates is appropriated by the Emir, and intestate estates, to which there is no heir, also, I think, lapse to him. t had collected a considerable amount of information upon this difficult subject, with which I had intended to deal shortly, but at present I have directed Residents not to interfere with the existing custom and the gado, therefore, still remains a source of income to Principal chiefs. By some of the most influential it is considered to be illegal, and contrary to the Koran, and the Emir of Kano, who would derive by far the largest income of any chief in Nigeria from it declines to accept it. (b) Gaisua, or presents made by chiefs visiting the capital, or on the occasion of the Mohammedan festivals, &c. These are purely voluntary. Their omission could no longer result in the deposition or punishment of the person concerned, since an adequate reason would have to be assigned to the Resident for any such punishment. ­ The custom of giving presents to all guests and strangers, to superiors, and at festivals, is one which is ingrained in the native mind. Omission is tantamount to intentional insult. No protest on my part could induce Emirs to forgo this mark of courtesy if I visited their town, and the proceeds of such presents were, therefore, either converted into a return present of equal value or credited to Government. This, therefore, remains a source of income to principal chiefs, and the Administration ­ only interferes to the extent of insisting upon their voluntary nature, (c) In some provinces fines, and fees of Native Courts, especially of the Emir’s Court, go in part to the Emir. In others, as in Sokoto and Kano, the Emirs refuse to accept any such fines and fees, saying that “ justice is from God, and no man may accept any emolument for administering it.” TAXATION OF NATIVES IN NORTHERN NIGERIA. 13 Assignment of Tax. 12. The proceeds of the general and the jangali taxes are divided between the British and the Native Administration. In “ settled areas,” under “ Principal Chiefs,” or minor Emirs, Government takes half, and half is assigned to the Native Administration, except in the emirate of Sokoto, where, in consideration ­ of the position held by the Emir as “ Serikin Muslamin ” (Head of the Mohammedans) Government takes a quarter only, and leaves three-quarters to the Native Administration. Unsettled districts,” viz., pagan tribes which are not under any principal chief, pay a larger proportion to Government, since there are no office holders and machinery of administration ­ to support. If they are sufficiently advanced to be placed under a chief (or chiefs), who acts as district headman, he would receive probably about 15 per cent, or 20 per cent, of the tax, and the village heads 5 per cent., leaving 75 per cent, to 80 per cent, to Government. If there are no district heads, Government ­ would take up to 95 per cent., leaving 5 per cent, for village heads only. In a few cases there are not even any village heads, and the tribe pays a small sum to Government in recognition ­ of suzerainty. Thel taxation of these unsettled tribes is at present very nominal, and often does not amount to Id. per adult per annum. In settled districts the sum assigned to the Native Administration is divided in approximately the following proportions ­ : —To the Principal Chief about 50 per cent, to GO per cent., out of which he pays the amount laid down for the incomes of the recognised office-holders (probably about 10 per cent.) ; to district heads from 30 to 40 per cent., according to their standing, and to village heads about 10 percent. There may in a province be one powerful emirate and several minor and wholly independent emirates. Thus, in the Kano province, there is the powerful Emirate of Kano, the minor Emirates of Hadeija, Katsena, and Katagum, and the small but ancient and independent Emirates of Haura, Kazauri and Gurnmel, with the independent chiefdoms of Machona and Zango. In these cases the emirates, which have to maintain an expensive machinery of Government, including office-holders, &c., would be ranked as “ Principal Chiefs,” and would divide the amount assigned to the Native Administration in the proportions ­ indicated above. In the case cited these would be Kano, Katsena, Hadeija, and Katagum. The others would rank as district headmen, retaining 20 per cent, to 25 per cent, of the total taxes, giving 5 per cent, to village heads, and paying the remaining 70 per cent, or 75 per cent, direct to Government. The returns show the total assessment of the general tax to be at present about £105,540, of which Government receives £50,090 and the Native Administration £48,850; the total jangali is about £20,589, of which Government receives £10,321 14 COLONIAL REPORTS—MISCELLANEOUS. and the Native Administration £10,208, making- a total of £67,017 to Government and £59,118 to the Native Administration, ­ exclusive of kurdin sarauta, gado, and Court fines not shared by Government. The gross assessment has, under the Proclamation, to be approved by the High Commissioner, who may remit all, or a portion, in case of famine or other causes, as in Yola during the past year. Income of Principal Chiefs. 13. In Table C. I have given the approximate net income of the “ principal chiefs ” of the Protectorate. This is made up of the share assigned to them out of the general and jangali taxes, together with an estimate of the probable value realised by them in a year from kurdin sarauta, gado, gaisua (and presents), and fines of courts, &c. No estimate of what these latter amount to is given in the papers at my disposal in the majority of cases, and the incomes shown are, therefore, considerably less than the actual receipts by the chiefs. These incomes are, moreover, ­ additional to the incomes derived by principal chiefs from private estates attached to the office. The office-holders also, for the most part, have estates attached to the office they hold. At the end of another year it will be possible to make out these tables with much more precision and accuracy, and it can then be seen not only what is the income of each principal chief in a province, but also what amount is shared among district headmen ­ and among village heads, and what offices of State have incomes assigned to them, and how much. Incidence. 14. The task of assessment has involved a simultaneous approximate census of the population, but the figures are still very crude, nor has the proportion of the sexes, and the average number of children in relation to adults, been determined with any accuracy. Some of the figures given for the general tax are not precise, but the total at which I have arrived is probably a very nearly correct statement of the taxation as it stands today. ­ The taxed population is estimated at 3,000,530 adults. If three children be allowed for every two adults (the minimum it would seem possible to assume), this would represent a taxed population of 7£ millions out of the total 9| at which the population ­ of the Protectorate is estimated. The two millions untaxed ­ represent pagan tribes not under administrative control, such as the Okpotos and Munshis in Bassa and Muri (over half a million), the pagan tribes in Yola, Nassarawa, Bauchi and Zaria, &c. No especial difficulty need be experienced in bringing ­ these tribes under control. The total of the land or “ general ” tax is estimated at £105,540 (including, of course, the portion assigned to the Native Administration), which gives an average incidence on the taxed adults of 8'44d., and if the proportion of males to females be assumed as three to four, the TAXATION OF NATIVES IN NORTHERN NIGERIA. 15 incidence per adult male would be Is. 7‘69d. As women in the pagan districts, and, generally speaking, throughout the peasant classes, are at least equally with the men, wage-earners (or more properly speaking, labourers and producers of the wealth of the community), the incidence per adult is a more correct appraisement ­ of the incidence of taxation than the incidence per male (except in a few and rare communities of strict Mohammedans, or among Mohammedan Chiefs). The possession of many wives is, moreover, in Africa among all classes a measure of wealth, so that for this reason also the incidence per adult is a fairer standard of the incidence of taxation. This rough calculation, however, is incorrect insomuch as the estimate of population includes the small section of the population who pay the jangali tax and do not pay the general tax. The real incidence of the latter tax is, therefore, slightly higher than the figures given. It would give a false conception of the general incidence if taxation of the jangali were added, for cattle and flocks, when accumulated in large nomad herds, are the property of a few individuals, generally, in theory, of the ruling Chief, and the tax upon them is, of course, proportionately ­ much heavier. Adding, however, the jangali to the general tax, the total product stands at the sum of £126,135, which gives an incidence of 10 8d. per adult, or Is. ll , 52d. per male. Realisation. 15. These figures do not represent a heavy taxation, though, of course, the incidence varies greatly in difieren! sections of the community, and is chiefly paid by the settled and civilised portions of the population, upon whom the incidence is much higher. It is, however, probably as much as it is advisable to impose in the present impoverished state of the country, which is only gradually recovering from the misrule of past years. There is, however, a second, and quite different, reason for limiting this taxation. So far as the moiety assigned to the Native Administration is concerned, it appears to be approximately ­ adequate to the needs of the rulers and chiefs, and it must be remembered that in future years the revenue may be expected to very largely increase, not by raising the assessment, but by a more complete collection as the system becomes better organised. So far as the British Administration is concerned the existing share is probably as much as it is possible to realise in a form which can be paid into the Treasury, until improved methods of transport (light tramways on the main arteries, and roads on which carts can be used from the surrounding ­ districts) render it possible to realise exportable produce ­ by sale to merchants. Until this stage is reached, it is useless to accumulate the cowries, or produce paid as tribute in kind, and unrealisable in cash (and I include of course as cash, supplies required by Government, the value of which is 16 COLONIAL REPORTS—MISCELLANEOUS. debited against the expenditure votes on these accounts). A limit is, therefore, placed upon the amount of taxation which can be usefully imposed upon the people in aid of the revenue of the Protectorate, but were a light railway to be made to Kano from the Niger, it would become possible to profitably export produce from the districts served by the railway and its feeder roads, and it would then become possible to receive as taxes not merely the cash issued by Government as payment ­ of troops and labour (or produce required for the food of Government employés), but also produce for export over-seas which, by the medium of merchants, could be converted into revenue. On the other hand, the cash put into circulation by the large local payments for labour on such railways, &c., would provide the wherewithal to pay the taxes, and would greatly stimulate the circulation of currency, while the immense cheapening of imported goods (cottons and hardware, &c.), would raise the standard of comfort and of wealth in the interior districts so that the people would (though paying a higher tax) still be able to increase their material comfort. At the present moment the tax is paid in British currency in provinces near the Niger, like Illorin, Nupe, and Kabba. In more remote provinces it is only partly paid in coin, to the extent to which coin is put into circulation by Government in the payment of troops and labourers. The remainder is paid partly in supplies required by Government ­ (grain for horses, &c.), and partly in kind (chiefly cowries), which it is found extremely difficult to realise in a form payable to revenue. It results from this view of the matter, that public works undertaken in the interior, where insufficient ­ cash currency exists for payment of taxes, really cost the Government but little, since the payment for the labour required comes back to Government in the shape of taxes which are otherwise unrealisable. In the meantime the incalculable advantage is gained of developing the country by means of these public works (roads, &c), on the one hand, and of habituating the people to a reasonable and fair taxation on the other hand. It would, in my view, be very unwise to allow the scheme of taxation to lapse in great part owing to the impossibility of realisation, for at a future period, when improved ­ communications rendered realisation easy, it would be very difficult to re-institute it. Questions of sound administration ­ are so intimately connected with each other, and interact ­ so much upon each other, that it is impossible to wholly exclude other matters in writing upon taxation. The question of the realisation is a vital one in the imposition of taxation, but it necessarily involves a brief glance at the question of transport, and of the development of the country by public works. The root of the matter, in a word, is, that by the judicious ­ expenditure of a certain amount of capital in the early stages of a country’s development, not only can that country be made self-supporting, and that capital expenditure become TAXATION OF NATIVES IN NORTHERN NIGERIA. 17 remunerative within a short period, but—what is, in my view, far more important—a country situated as Northern Nigeria is, can develop sound methods of administration and of taxation at that period of its infancy and tutelage when they can best be imposed without friction and discontent, and when the minds of the people are in a condition receptive of the innovations introduced by the advent of a new suzerainty. Later, when they have settled down under that rule, and have gauged, as they suppose, its demands, it is more difficult to introduce schemes of this nature without awakening resentment and discontent. Effect on Native Labour and Slavery Questions. 16. Since (as I have said) the main questions of administration ­ are intimately connected, a review of taxation would be incomplete without a brief allusion to the greatest problem of African Administration, in so far as it is connected with this subject, viz., the question of native labour and slavery. The institution of this scheme of taxation and of reform in the Native Administration has brought the British staff into touch with the natives as no other method could have done, and has made it impossible for Mohammedan chiefs even surreptitiously to demand payment of taxes in slaves as was the former custom, since the assessment and payments of every village are known to the British officers. It has brought home to the latter the real difficulties ­ of the native chiefs and landowners in meeting their obligations, ­ and maintaining their position in the face of a decreasing supply of labour, due to the cessation in the supply of slaves, and the large number who have asserted their freedom. The scheme of taxation aims at providing a modest but sufficient income for the ruling classes, derived from a fair and moderate tax upon the peasantry, thus enabling the former to maintain their position without recourse to slave-raiding and extortion, and the latter to devote themselves to increasing the output of their land, with the assurance that they will reap the fruits of their industry, and that it will not be subject to arbitrary confiscation. ­ In my view this reform was imperative and vital to the maintenance of the whole social system, and the preservation ­ of the whole fabric of native administration, which otherwise ­ seemed in danger of collapse from the great fundamental revolution caused by the prohibition of slave-raiding and slavetrading. ­ That simultaneously a large source of revenue has been created, which will steadily increase, is, in a sense, accidental, ­ for the re-organisation was a vital necessity, and a natural corollary of the abolition of the slave-raid and the slave-market, even had Government abstained from appropriating ­ any share of the taxation. Moreover, the demand for coin wherewith to pay the tax acts as a powerful stimulant to labour and industry. There is, moreover, another aspect. The first inevitable result of the abolition of the legal status of slavery 86472 B 18 COLONIAL REPORTS—MISCELLANEOUS. is to prompt a large number of the more recently enslaved population to leave their masters, and establish independent communities. Such communities own allegiance to no chief or clan, and would live a life of idleness defying all authority. Under the new scheme they at once become subject to the headman of the district in which they reside, and pay their share of the taxes, which go to maintain the British and native administration equally. It is a fundamental principle of the administration that payment shall be made to every labourer himself personally for his labour. Neither, on the one hand, is payment made to a chief who would appropriate probably the bulk of the labourers’ earnings, nor, on the other hand, does Government (with rare exceptions), claim labour as an equivalent of taxes. The rule is to pay the labourer, and then let the village headman collect from his peasantry, out of the coin thus earned, the amount required to meet the cess of the village. It is thus clear to simple folk that Government is not a slave master, claiming forced labour at its discretion, ­ but that each individual is bound to pay the just tax, though free to earn the means to do so by what method he prefers. I personally attach much importance to these methods of procedure, both as emphasising the contrast with the former system, and as the first principles in embryo of a system which, in future years, will have a much more extended application. It will not, for instance, I hope, be long before the labourer recognises that he can dispose of his free labour equally to native chiefs as to Government, while they, in turn, learn to recognise that they can hire free labour to replace their former slaves, and thus maintain their estates in cultivation. The money wherewith to pay for this labour they themselves earn in the form of salaries for discharging the functions of district headmen, or other official duties for the administration. Salaries of Native Officials. 17. At present it is necessary—in the first initiation of so far-reaching a scheme—to compromise to some extent with native custom and tradition, and the payment of the. officials, from the Emir down to the village head, is fixed in shares or percentages of the tax they receive. But so soon as the system has been put into effective operation, and has become well understood, these percentages would with advantage be changed into permanent salaries paid by the Government out of the total proceeds of the taxation. Explanation of Terms. 18. I have explained that the term “principal chief” is throughout this memorandum and its enclosure, restricted to those chiefs who, owning no native superior, have a machinery TAXATION OF NATIVES IN NORTHERN NIGERIA. 19 of Government (State officials, &c.), to support, and who, therefore, ­ receive as a net income 50 per cent, and upwards of the total share assigned to the native administration. Minor independent chiefs, who have no large native administration to support, and who, therefore, receive not more than 25 per cent, of the native share, are classed as district headmen. In the column of Table A., headed “ Office-holders,” only those are included who are recognised by Government as performing duties for the native administration at the capital (e.g., Waziri Alkali, &c.). " Administrative Divisions ” are sections of a province placed under the charge of an Assistant Resident, and may include all or a portion of an emirate, and one or many “districts.” “TJnits of taxation” represent communities who pay through a single individual, but exclude unsettled districts not so grouped. Thus, the whole Emirate of Kano is only a single unit paying through the Emir, but minor independent chiefs, though ranking only as district heads, are independent units. In unsettled districts the tax is generally collected direct by the staff, and since there may be scores of villages paying separately (and, therefore, properly speaking, separate units), these are excluded in the list of “ units.” CARAVAN TOLLS. 19. Apart from the taxes with which I have dealt hitherto, there is only one ancient tax which, from its importance and distinct character, has been dealt with by a separate Ordinance. Under the old native régime there existed an elaborate series of imposts upon trade in transit, which was distinct from the taxes upon traders resident in a town. The insecurity of the roads compelled traders who desired to convey merchandise from north to south or east to west from great distances to travel together in large numbers for mutual protection, and exposed them to great risks and losses. These traders were exorbitantly taxed, partly by a series of tolls collected at toll stations, and at ferry crossings, partly by a system of octroi or imposts levied at the gates of the walled cities, and partly by a system of enforced presents to the ruling chiefs whose territory ­ they passed through. Even more vexatious than these demands was the enforced delay at each large city, for a caravan ­ could not move on until it obtained permission of the chief, and this permission, in spite of repeated presents, was often delayed for months. Owing to the great abuse of this tax by the native administration, the first act of the Government was to sweep away the whole of this system—tolls, octrois, and presents alike—to secure the safety of the caravan routes, and to improve the roads, and bridge the streams. The jungle tracks followed for centuries by these caravans have now, for hundreds or even thousands of miles in every direction through 26472 B 2 20 COLONIAL REPORTS—MISCELLANEOUS. the Protectorate been converted into broad (unmetalled) roads, stumps of trees, and rocks removed, streams ramped, and the track made passable for laden animals. On the more important routes good roads with bridges over the streams are gradually being made. 'Caravans can now make two journeys where formerly they only made one. In substitution for the ancient tolls, &c., a fixed tax of 5 per cent, advalorem, paid in each province ­ traversed, up to a maximum of three provinces (15 per cent.) was levied, and this was appropriated to the revenue of the country. Overwhelming evidence has been obtained to prove that this reform was immensely appreciated by the traders. It is a form of tax thoroughly understood by the people, and sanctioned by long usage, and a Resident of the longest experience ­ reports that it is in no way harmful either to trade, administration, or policy, and that there is no tax which is so little resented, while the amount realised could not be replaced by any other method. Prices of produce from Kano and Bornu fell at Illorin much below their former selling rates. Trade increased and is increasing in a wonderful way, so much so that it has become a matter of serious consideration whether the attractions ­ of trade are not withdrawing an undue proportion of the population from productive industry. But as highway robbery became more and more rare, and the redress of the Courts gave greater security, it no longer was necessary for the traders to combine in large numbers, nor was it necessary to follow the main routes. To-day, traders travel singly, and every by-path is utilised, so that the collection of the tolls has become increasingly difficult, and evasion is more and more easy. Nevertheless, receipts from tolls continue to increase largely each year. Incidentally, these factors have had a remarkable effect in opening up areas hitherto untraversed by traders, and thus enlarging the area of production of marketable produce, and consumption of imported goods. Moreover, as the caravans no longer kidnap the children of the pagans, and the latter no longer loot the traders, the chronic feud between the two is being replaced by reciprocal benefits—the one providing supplies, and the other paying for them to the great benefit of the country. 20. I have dealt with the subject of these tolls in my Annual Reports for 1904 and 1905* at considerable length, for they have been, not unnaturally, condemned by European merchants as being opposed to the development of trade. As an abstract theory, I am, myself, very strongly in favour of a system which, instead of taxing imports, should rather secure to them a series of rebates from the initial taxation imposed on the coast the further they penetrated into the interior. (Produce ­ for export over-seas is already exempted from tolls.) In * Colonial Reports—Annual Nos. 476 and 516, TAXATION Oí' NATIVES IN NORTHERN NIGERIA. 21 furtherance of such a policy I would not be deterred by any initial loss of revenue. The tolls have yielded from a third to a half of the annual revenue, and it would, of course, be difficult ­ to replace this sum (¿£40,500 last year), but even so great a loss might be preferable to a system radically unsound. But the greatest difficulty in abolishing them is a purely administrative ­ and technical one, which British merchants in Engand have no means of knowing. It is this : The traders are the wealthiest portion of the community, and their profits are said to be very large. They have reaped the greatest benefits from the introduction of peace and security, and the improvement ­ of roads, and they are able to pay cash, wnicfi can be credited to revenue without the difficulties inherent in payment in kind. So keen is the trading instinct among the Hausas, that already, as I have said, there is an undue tendency to desert the paths of productive industry and to go to and fro through the country carrying goods on their heads for the pleasure of making a profit by barter. The problem is, how can this class be taxed otherwise than by tolls ? And, so far, I have been unable to find a solution. They are a class of varying domicile ; often living a considerable time in one town and then in another. Many only casually engage in trade, and at other times are agriculturists, &c. At best, they are dwellers in the big cities, and in the present stage of development of the taxation question in Nigeria, the taxation of the great cities offers the most difficult problem of all. Even were this to some degree solved, how is an assessment of their tax-paying capacity to be arrived at? The methods familiar to those who live in civilised countries are altogether inapplicable here. Reference to Residents produces the unanimous reply that the thing is impossible. Such a scheme (they say) would be productive of the greatest difficulty and friction, and would involve much waste of energy, and when done would not produce one-tenth or, perhaps, one-twentieth of the sum realised by tolls. As it is agreed by the traders themselves that they are not over-taxed (and the Emirs say they are very lightly taxed), this would mean that the class best able to pay were, in fact, only paying one-tenth or onetwentieth of their proper share. I should not despair of finding ­ a solution before long, but until it is found the traders should continue to pay as at present. 21. I have pointed out, in my observations upon these tolls in my Annual Reports, that to some extent they operate as a preference to imports, since the bulk of the caravan trade consists of local produce which competes with imported goods, and that while the latter is subject to an ad valorem duty of 10 per cent, at the coast, the former, except for these tolls, would be untaxed. It might, perhaps, be urged in reply, that an exemption should then be made in favour of all imported goods which, having paid Customs, should be liable to no tolls. If this were done, however, the receipts would decrease, 22 COLONIAL REPORTS—MISCELLANEOUS. so that, on the one hand, the tax would not justify the cost and trouble of its collection, and on the other hand, the traders would not pay a sufficient tax. The tolls do not, I think, in reality in any way decrease the demand for imports or the prices paid by the caravans for them ; they merely enhance the price to the ultimate purchaser (from the caravan middleman) just as any other form of taxation upon this middleman would do, for he must eventually recoup himself at the cost of the purchaser; nor would he reduce the prices which he now obtains from the consumer if the tolls were abolished. This would merely increase his profits. Finally, I may observe, that since the Government has from the very inauguration of British rule taken these taxes on trade in transit out of the hands of the Native Administration and treated them as a Government monopoly, there is no obstacle whatever to their modification from time to time, and if eventually a good substitute can be found, their abolition would not in any way affect the incomes of the chiefs, or the sources of the revenue of the Native Administration, and would thus cause no dislocation or discontent. The Government ­ of Northern Nigeria cannot, therefore, be confronted with the difficulty which the Government of Lagos recently experienced over this question, since in that Colony the right of levying tolls had been left in the hands of the chiefs. The Canoe Tax. 22. The next tax for consideration is the Canoe Licence. This, unlike the former taxes, was not in existence under the Native Administration prior to British rule. When the capital of the Protectorate was located at Zungeru great quantities of goods had to be transported up the Kaduna River, which is only navigable for steamers about three months in the year. During these three months the bulk of the heavy stores and material are brought up by steamer, but there remained, of course, a quantity of freight during the remainder ­ of the year which was transported by native canoes. The canoe owners realised very large profits indeed on this trade, and, similarly, canoe-men on the Benue gained corresponding profits by the conveyance of mails and stores, and it seemed just and right that they should pay a tax in proportion to their profits. The tax was of a nature well understood by the people, who are accustomed to class taxation. It had a very useful result in bringing the Residents of riverain provinces into close touch with the canoe owners, so that it became possible in any emergency to forecast with accuracy the number ­ of canoes obtainable and the means of calling them. With the construction of a light railway from Bare to Zungeru the TAXATION OF NATIVES IN NORTHERN NIGERIA. 23 canoe transport on the Kaduna would disappear, as goods would then be conveyed by rail and not by canoe. But I do not think that it would be necessary to await the completion of the railway in order to abolish this tax. Canoe owners live in riparian villages, and the registration of canoes has enabled Residents to obtain a full knowledge of the number of canoes in each village. As the General Tax is apportioned to the wealth and tax-paying capacity of each village, whether that wealth is obtained by agriculture or by any other form of industry, canoe villages can be assessed in proportion to their tax-paying capacity, and the special licence (involving an annual registration) can be abolished. The tax is of no very great importance from a revenue point of view, and yields only from £2,500 to £3,000 a year. I would, therefore, recommend its abolition, and the inclusion of the canoe owners in the General Tax, or, at any rate, that it should be limited solely to canoes carrying merchandise for hire or employed as ferries. Other Taxes (mostly obsolete). 23. There have in the past been one or two minor taxes which were imposed only in anticipation of the “Native Revenue ” Tax or for other reasons, and have now been withdrawn, ­ or practically so. It may, perhaps, render this memorandum ­ more complete if I briefly review these taxes also. (a.) The Hawkers’ Licence.—This was the correlative of the Caravan Tax, and was intended to fall upon the stationary trader, just as the Caravan Tax fell upon merchandise in transit. It was,however, a very difficult tax to enforce, for the reasons I have already referred to in speaking of the difficulty ­ of finding a substitute for the Caravan Tax, viz., the persons affected were domiciled in the large cities. It was, moreover, difficult to make its incidence fair and just, since the petty trader in the market, whose whole stock in trade was under £1 in value, was equally liable as the large merchant. ­ Its place has been taken by the Urban Assessment under the General Tax, except in so far as non-natives are concerned. These latter do not pay the General Tax through the native chiefs, and are, therefore, dealt with separately under the Traders’ Licence Proclamation, which refers primarily (and hitherto in practice exclusively) to non-native traders. The organisation of this Urban Assessment is as yet quite incomplete, ­ and it is one of the matters which needs further thought and consideration. I had intended, had I returned to Nigeria, to devote my attention to this question, and, possibly, a solution of the Caravan Tax would then have presented itself. At the present moment, however, the energies of the staff are concentrated on the completion of the assessment of rural districts, and the completion of the reforms in native administration and taxation with which I have dealt in the first part of this Memorandum. When that matter has been 24 COLONIAL REPORTS—MISCELLANEOUS. brought to a further stage of completion, the question of the organisation of the tax on the large cities and of the great and small traders resident in them can be dealt with, and, as I have said, this would possibly enable the Administration to abolish the caravan tolls and to substitute an individual tax upon the traders in proportion to their wealth, and equivalent to the incidence upon the rural population. The reason that this part of the scheme of direct taxation lags behind the taxation of the rural districts, consists in the fact that under the pre-existing native administration there was no such organisation in the cities as obtained in the agricultural districts. Nor is the cause far to seek. The basis of the taxation, as I have explained, was a tithe on grain, and an arbitrary cess upon pagan vassals. Neither was applicable to a city, and, moreover, the rulers desired to remain popular with the people of their capital city, who were regarded as their immediate ¡protégés. As the principal merchants grew in wealth, however, they became a mark for taxation, and the more lucrative trades—butchers, market brokers, and corn sellers. &c.—were accordingly taxed, while owners of dye pits, cloth weavers, smiths, and other trades were, as I have said, liable universally to a special tax. I do not here purpose to deal with the details of pre-existing taxation, which is a very large subject, and has been briefly outlined in my Annual Report for 1904, and examined in full detail in a Memorandum issued to Residents (No. 5). I am at present only concerned to show that the tax upon native traders resident in a city is part of the question of urban taxation under the General Tax, and I have elsewhere outlined ­ a scheme of dividing the city into wards, each under a “ Maiungwa ” or Ward Chief, who will keep a list of all the residents in his quarter and collect their tax. 24. (b.) Native Breweries.—This tax was imposed partly for revenue purposes upon a lucrative trade, partly in order to check the manufacture and sale of native liquor. It was withdrawn for the following reasons. In Mohammedan districts, ­ the issue of a licence to manufacture intoxicants gave a legal sanction to that trade which is opposed to the Koranic Law. I considered it, therefore, more politic to withdraw this legal sanction, and to induce Mohammedan rulers to use their influence in checking the manufacture altogether, as an act in opposition to the fundamental native law and custom. So far as the manufacture remained, the brewers would be taxed under the General Tax, like any other member of the community, in proportion to their wealth. In Pagan districts, the manufacture of “ peto ” and other forms of liquor obtains In every household. Its commonest form is a thick partlyfermented kind of gruel which is, in fact, a form of food. In such circumstances taxation was obviously impossible, and would cause great discontent, and endless petty punishments for infringement of the law. The tax was, however, retained TAXATION OF NATIVES IN NORTHERN NIGERIA. 25 ! ! on all manufacturers and sellers of native liquor, in or close to a Government Station,—not for purposes of revenue, but as a check on the sale to soldiers and other Government employés, a sale which results in an increase of crime. Entire prohibition ­ is hardly feasible, but the licensing of liquor shops in or near a Government Station enables considerable control to be exercised. 25. (c.) Under the Wild Animals Preservation Proclamation, licences to kill game have to be taken out whether by natives or non-natives. It has been found almost impossible to enforce ­ these, and I think that the province of Illorin is almost the only one in which they have been to any appreciable extent enforced. The licences are not primarily imposed for the sake of revenue, but in order to preserve the wild Fauna of the country. The initiative in this matter did not arise from the local Government, which enacted the law in consequence of the obligations enforced by an International Convention. I have recently studied this matter very carefully and have submitted a revised Proclamation for the approval of His Majesty, under which I hope that the objects in view will be more effectually attained, while the legislation will fall less heavily upon the native hunters, and its enforcement will be brought within the limits of practical administration. There is no occasion in this Memorandum to enter into details upon this question. 26. (d.) Duties of Customs are enforced upon the frontiers of the Protectorate upon dutiable imports in accordance with the Customs Proclamation, which is identical with that of Southern Nigeria and Lagos. They call for no special observations, ­ but must be included in the taxes which fall upon natives. Goods—other than salt—which are imported from Southern Nigeria and Lagos are exempt from Customs. 27. (e.) Capitation Fees.—This memorandum is confined to taxes upon natives, and I do not therefore allude to traders’ licences and to licences to import and to sell arms and liquor (other than trade liquor to natives which is wholly prohibited) or to mining prospecting licences, &c., which fall exclusively upon non-natives. There is one tax, however, which has recently been partially withdrawn upon which it may be useful to add a word. “ Capitation fees ” were imposed upon employers of labour if that labour was to be employed under a “ foreign ” or an “ extra-local ” contract, viz., if it was to be exported out of the Protectorate or employed at distances oï over 100 miles from the place of engagement. The fees for foreign contracts have served an extremely useful purpose, and prevented the denudation of the labour supply at Lokoja which was urgently required there. They remain as before. The institution of the “ extra-local contract” ­ fees was not for the purpose of raising revenue. 26 COLONIAL REPORTS—MISCELLANEOUS. It was two-fold. In the first place it was designed as a check upon the engagement of natives for convoy work and their subsequent detention as labourers at a distant place while their wives and families were left unprovided for,—a system the obvious results of which need not be dwelt upon ; and secondly it was intended to place a premium upon the use of transport animals in lieu of human carriers, and thus to gradually discourage ­ the latter system and convert the carriers into agriculturists ­ (which they readily become), and so to increase the productive ­ industry of the country. The Administration itself led the way by prohibiting the use of carriers as a means of transport ­ for Government officials and Government stores, except where transport animals could not be used (on account of tsetse fly, &c.) or in cases of emergency where no roads existed (military ­ expeditions, &c.). The tax, I think, did much to attain the objects sought, but it was the subject of repeated protests on the part of the Niger 'Company in regard to their mining areas in the Bauchi province. The route to these tin mines was not as yet practicable for animals, and the Company intimated their intention of substituting animals for men as soon as it was feasible to do so. In these circumstances the capitation fees were withdrawn, but as soon as the route is made practicable I think means should be found to prohibit the use of carriers, whose thieving and looting propensities do incalculable harm, and cause bitter discontent and resentment among the villagers on the routes they traverse. That the hardship inflicted by these capitation fees has not hitherto been a very severe one is proved by the fact that the total receipts from this source (whether foreign or extra-local) were in 1904-5 only £90 5s., and in 1905-6 £103 2s. 6d. 28. (/.) Horse Tax.—Finally, I would add a brief word regarding a tax which I had in contemplation, but which has not yet assumed any definite form. Its object is not for revenue, but to improve the breed of horses, and I think it would receive the ready support of the native chiefs of settled districts, to which at first its operation might be confined. ­ I would propose to levy a small tax upon all entire horses under the age of one year in the first year, under two years old in the second year, under three years in the third year, and under four years in the fourth year, and so on. Geldings would be exempt from the tax, and also stallions which had passed a certain standard and received a certificate from a veterinary surgeon or other person competent to judge. The persons authorised to issue certificates would be notified from time to time by the High Commissioner. Animals which were adjudged to be of especial excellence would be awarded prizes—to be met from the proceeds of the tax. Government would keep high class stallions at a few of the principal centres of horse-breeding, and any mare which had received a certificate would be served free. For identification of certificated ­ animals brands would be used, as in India. .-Ans c/>. Ui Wli - k** Mait/iiiewa W. Bekin-^AR B E > m' Gassol UHHol MM r. urio° 'uno }CW V 100 Mü* Bakundi ' 4 Bali Mint ai ^ Suntai Fuka Pop. 1.000 I i- ■ St 6d Tauro l' (hCJ 14° 'FICE, SOUTHAMPTON. I»07. 15° 14 13° 10° 8 s Index to KANO EMIRATE Sarakin-Bai Chiroma Burde Dan-Buram Ja-ldanawa Mallam- Hausawa Dan-Makoyo Mallam-Chedi Madaki Sarakin- Dawaki- Maituta Waajen-Wateri Maiungua- Kutumbawa Dan-lya Dan-Amar Tafida Dan-Isa Turakin-Mainya Salama Uaaje Dan-Tu be Maimundubawa Dan-Rimi Burde-Kereria Alkali Shamaki Dan-Kade Sarakin-Rano Makama (Sarakin- Dawakin-¡Tsakkar-Gidda Waziri Galadima Tabira 0 10“ 12” 13” 15” Matankari Dogunduchi T Q U DO U c<0 -i\rV7^ 6 °Ku>ardunna r a 'W Note. \ Chief lory of DùUrirt, utoMinrd t *' u Wnrnu . Chibrn] xa L ^ I Beibei 56 Pop. 6,810 Gidan Serikin Koma b » GA. 0 .^ „i^T^Pop.e'foo o Godabawiv$ 0 L, Oy Goranyu PÄ.IOO P,., •• 34 - ShumJ , 8 ' Tap* A <y\ /Emir /Augi \ Pop, 3,700 Z«zzagaw4 : )' ' ^ 27 Zazzagawa . - ^ ‘ , ■iSui.Diitf f Pop. 29.060 / Zassogà«!'...^^ or / Pop. 4,500 ¿¡r, : a O Pop.'3)000 oChibiri R Maradi f ! T _ 14 Pop. 5,460 to \ J B Xßan^anne Aisa ■a f A § 0 Taxsawa S A WA rop. 2.400 . ZBadargwa 4 0 Baza i B (N.C.) Pop. 8,009-■ Banna | -, T- /oBinun Kebbi , NCj 26 ' > ■ ■. Jobo 4-mm w s^ £m"rl l 0 ^fíá G C Pop. 38,000 Pop. 3 Ttirefa Pop. ¡,850 ? oZuruini 37Ó- o —-- Popi.ioo - Gora tj r.\’ e> Popi^220 ]V" Talata-Mafara L \ oMekera •• • V_ T]r 0 I .-I I \_Pop.6 5SO^_^ .1 kor«, X ..^Pop.'^:'_' Ba,g"\ J c < \v v \Gavao + cs \\ , - V /77\ “Kangakoe V'V /4nV>i 0 ^ 7? Shiko Pop. 3,340 Fana \ \ O) \ 0a k wo i «j A \ \ Aim Wanta ^ \ ^Li\ y % ; . Ilo° .d. ^ y •••' gaîlringàrX--\ oahindt . _—M«ya Buisur^$& tí yh i n d ¡ \ _ Dandowa / Goi j a * : •X Pop.3.363 / I y F uI an i X Fulani oKaog ^ bmia pop.5,279 La fag g i ^ r -''' K U n °Ihtffurah(i S u n g a w a oBease Segba Pop. 1,318 V Hokang\ YyEITVA/^ Rahokok Naganz' 0 J, Balwnrui ^ a^gbassa ° ,,v 1. _ ''•^.Dekala " Kenaatbf . '-w \ o ¡jtrrrfnhimmi — &oBukwium H.C.f \ O' -oiffj'' - 24 Pop. 4,160 12 Pop.3 030 /• Anka°® (nc >2§ Pop. 6,000 Gnoai 36 Pop. 5,700 Kwotorkoslii Kuruki Donko '¿•ft Dabbai Zuru a k a k a r i X) Lejou Sakaba / Ditnkarru O Kandatai 1 « x X) » z KATSEXA , Kaita Ruma ryK-^ ' Rwn r-Sabongari j «. ' v Kaura/ , / Y a n d u k a j ^/<%/^ 5 Regia Mata VI ç> r <. lya oDanberto Zango °Daura \ M a r u s a ' .S'Anrfi _ \ Baoure Kazauri / Barbard\ Kaiy k i a /Ó ~ - Kanada _ rima 3 j »Sar. «SoAo - - "X6» ), Baunhi \ 0 Garun fíadütí . o Rim in âçgblP z /„ | ..4/ w '^.Aoo Dan Zatrua ¡ Màhuta »Dingas GurseUk 0 Bvburum, »Funda Funda \ K a t Gummel” Guerki — ' N ''Garun Allah ISL a--w Jee. — 32 T’/ . " ° I sßqgwoi ^ ^Sankära Tavra I Marke’" ^ T&tßriuvcL ,'5 0 AÏinjibr oGaron DanQiT' —• .1 DrfítfCikti i 4 !. • ?i^umhti --% - - _ , xMartert 0 ^ -rç 0 minjior ou tu 071 usu*ju ' / y* i>an duijTïwa- ' (ïrza-iva Guruma •P a , ^ Qoiy#. 2 Pop, 1,100 oGtcorosg, **x N °-O A utuma <j %. i , - 'Karate \ Kwaingaira Gogiyat \ ô"~v lz .7*-"-'' iargaiya / X ^n JfàsedrMU-a DâtdakC J 0 26 '^Uapn °Gaiva ' x '\ v ; ' MadiMi&Knbarache \» | '- x , Firm ''' ' 18 , r , V G W a w i a m b a n a Shambo° o Kotbnkoro Kiriambana 1 Y BlllilX <& o I I Fanonu ^ Kazozo~^~S ^ V ■ Tercbngo . /• « Korb ta i iKorig» j . "• ’ 0 AllmaiG °Kashekka .1 e *_«_a h agir.d C \ m B3USSA ”GW 'V' o A asbikira '- J ,7' T / Kamberri XKJuf.SixS* * 2 u g °Gbani Yashikira Pop. 1,257 KAIAMA® K a i a m a Pop. 1,246 Zuguma < X ÿ" \ % V o & Rogo, > Gwangiran .Ma Baku £5158.|4. 9d. Pop.128.442 /ARIAg Karshi Bebe^ / 'v ' Rano 27 28 / oMassu o Ringim„ Miga J a film N g U r U Kachclari 14“ Burma \ LAKE VH A b O Zumba HA DELTA = Dckagawa A langer or i Bagilardi GORGORAM Chera 0 Gnaram ' y ° Katagum ’ Messau T” Beserka. Barra Ningi 0 '¿'Ad Bean |7vM«ijw«a 'Kiis/ierki y./ vp, 7 oKwongoma % / fl ^^likaratn r KurmmKadîth^m T]LXl ^JvAawv / Bugtn / \ Kargi '» v I r - '— Si*”-*-, 'Muda Zeri Zu fi Darazo / ,— ■o'Kalam Axhidue Bunhun*y Kunde Bobi \ Adogo Merig Cimni Ôhikun Qy Kul/n si \\Q* oTeqim °ünu ’Gumma Q \( hilad únan .Rogo uma /& ZUNGERU Wushishi A ^g/ I Daboji^ Vagb ‘ „2 __ N oWfagln " Bnkani / [x^ X/Cl'r- 1 '*** /7" ■, fíarijuko KITA^-t.TO Pop. 54,640 íiwd. **d „ Mikonkeri "Bossa A.. lkolu\ ! » Ikolu ahnrnma 1 ' a; °Liruei . 'a ^“(ftissum % / . S® Jengore oTilde BAUCHI Rokht ' 0 Naraguta »' O i z' ; - ' Gussum> ^ ^ Búla Katagum o Doha ' Oku to % ; k u t a _,>V-(oRhanau 's \r , \ llesha I Kishi iha\ c Gid.DdgeHo 3 Pai ko ^ Bichint \ n i :—; - -V\ ^ _ ‘ T, sç “Chaînai 1\ Bukeru' j *Aribi \\ X.. ^ Kagherko \ \ ízefu \ f&y- - - -J— -'n wugwe w 'I >-y / Pop. 76,412 Pcç t Mugwe 0 'e Bokokma t y SX Labdzh» TTj iVuga\ __ ’ 1 "ZWN Igbetec "Isinwa [ L Yoruba Ao/ yet arranged under District Heads O LLORIN /> jè\ íh-rJ./, 3^., : \\ "Share// _ Lafiagi v B/V lr.J>«r Eí POp.5,765 0 , okf;iu. c ,o > guso-, \ t«> 'A „I» ' _ l( ^í-. X GiGurara Votes' 6 ' P a t Otlr ^ \ A I g Y 'l- ;» durara ^ /■-. '^&4ríát. p&t:: *< 'Î7* < - ^ , & T Bar»» # / Edzu \ Kupa , Pop. 2,h63« > I Y K o r o > Z°Kuktci M. , Morrea, ^1 J / - Garmaa-am | Kwolí , U'ontaro Ka g°™ v Kibbun y Kibyen G v:ar% o ABUJA A bu j a v .Kagoma\ \ Assab \ \Kononkum p^—j“ Karsh, \v| - "7 Pundam \V • ". ,í (A Jemaa Darroro "7/- V, •' ' : Yeskwa , ^ / Gwandara i • 7''/" A Sur. * L-' 1 ^ o » \ Kereng V > / "^ ^ / - K e f f i Gade/'v f ^ o0 keffi ÁLB / .z. V : oNundu ;x,v¿s,.z. 4#' I fíS^^W' . Egbede Fura, \ ! y Abod<\ Pop. ,6.875». &— o Bug a G w a r i Tofo •íassaRawa;^ Agicada N assar a'wa' a p u B a s s a Iximinga \ '..Shabu ! ^ Y ^ \ t i. —»• i z4nW \ Korro . ' L a f i a \ r? A. o Lafiaberebere . /. \ / Dim Be», »/i T " hele '°'' o Gola* Gadam I &r> 'vPr*» y ñ ASL: i _ _ \ (--Ztíhgur ,, '1' ; ,Hill Jarawa, ' y o\Tongoian ¡ Jk_,/—X _z Gordim ' ' ^ U ‘V/' Leri z ' ^46$' r-_ . o Gurkam \ ,. . Gurkawa \ ,/Tsemdam ^jjrkaWaJ x , ,7, Tsemdanv.^-'-V \ ^ I Tse°mdamx//''°Yelwa\ 1 -- Yelwa \ oAkiri / ”0*Y_' & ofKatakuxi \ KW °* ,0 4- r z ,A g » r¿-Q ,;c i vT I »— g U V /’ rrlshartrouo ? t Roniiosho. Munchi -I- ' \ % : 'x~>Kean\ Kassan ° Awe Tángai--Chikki / * L AL , Bomasho Batyinna -A \ .w _/*'• Y " ' ; ~ N .^^^^Mozum \ A A. '" J oa y tísx LOKÓJAof°tG6eér-J; »í m \ Akoko ' <. y Egpemtm op.zo.oiáf y 7 r ; 'Qkeli I g b ¡ i; a Pop.118,236 y'á^lhtobi \\ ^ ^ c Akwatchá^ f Akwatcha Vs t— 'oßEKINA k. V-**-* / . o » „Jiyangba U. V . Mrnitni 8 a oMyangba "j zX » Oguim «vAs <% ^z^Æ'£* *4p S,, § ' 4 Ankpa Pop.265,948 Southern Okpoto lshoka i FhZ M "Iddah Aliens scattered; Pop.5,500 Pop Y 4 °.Ooo Odoíoyo Munchi Pop. 88.00C Munchi ‘Badeón _ . — -T ’ " ' o ; ^ y\ a T °Abinsi ^ 4 e a too 7 Sunkai r <Ñ'--.W u k a r i \ '^KARi Masaba Vo6‘ I o ■'<V ^Katsena Ba**< Jwlkomm : + Aduhur Ar Maini _ Budum Attaxrou° O •a-^ kl ' kaw £.'. Guji : h a m i ¡ \ \ .£ Gusa Mala DAM.TER1 6 i v ^ ^^ g\ o -1 _ - \ '*Garondot/i 'G®'^ Geidam'J¿>,liorna ,'Kakabu \ Bush Mamario Ngornu \ y 'S \ \ ' \ % ^ / Ngelewa \ Borsari 'y' Gallig at i zl^o^ ' v \ y \ «‘o -Porgo Rimboa Birni Hadeij G u b i o'y Gobio , tíumsa Malari Bedigana ° Karabir ,< Bedigana < W u I O Galota \ s'y \ Marte fcN /4» rXe j Garza ‘ A Bissegua \ ; \ / / \ h'ubdi * Ngunse ,'-- v -•si / v /'.. 7 e z' Ä "\_*'K U I i / Maasine /' oMaxu \ /*-*^ r .Ják 'Mas u& %/ - ' "Busagwa k B i r i r i 'Y “ « g Ala gomen, KsanguLi , ) '“Maülugan , <s Ga Alagernn r e k e r e K e ’ Ka ragú aro ¡ % \ t Darmaburi Forsticum Rauta Yayu X' GUBA z' \ Y a j u a _'Gonen“ \ Aquin % < i aman » r Man/in Ftka « s. Molg \ West \ I East Matice Marghi i Marghi QoJUiy^t 11 Gongola 8g« Birri A «hatea Kobshi , o Tibak Duku Gwurra Diggi Kofa Kupto GOMBl __ ' Musa M a! r g hi / Marghi (Irzéepíh'ient) ! Y- nder ’ J I Pop. 1,500 I Pop. 2,000 Guiant G o m b 7e Tons Gola Bojude 'ha Burra , Pop. lO.OOfX Pop. 15,000 \ M' v Kiiba ' l^ MubÍ Katarati A ko Pop. lOOO 'gkrC ! ^Popj3,000 p op . 4 "KT i •"“« Guyaku Ztim 0 Lata o Ganda Pop. 40,000 Gora Waja Pal* Kombo Pop. 1,550 a A / Goila . - y y H °‘"“ Pirra -fZummul Pop. 5,000 Tangale Pop. 14,860 p Shillen vO v .ó» \ Yanguru / ifdtt./ O l. Pop. 20,000 .Aop. 4,000 Pop. 20,000 ., / ! N gurí K '”°\ Ä /i«/ H -| Pop wo Lámante Basset» Bam op 12,000 Dung \ Djen Bashar y Batta Pop. 4,000 YOLA I.A, Mun A/rowa ^4 Matnarawa Pop. 15,000 aiem ,V O Vere H / k Macara,,/ RíbangO I'./xi y < 'hokwal “ Kwana A JALÍNGU V\---Maitaneva Koj Chamba Pop. 2,000 / AMAR At-BE^yp^ I °\ Gassol "W Bekin-Dutsi Shebshx 'Yerimashishl; Wuno Y ^z Mata » Gvnkusa S.. M '' Amt» - v 'K f * Á B a k iLhçi d ''I V ; V Baknndi m.cj «áT-*“ ^ 3 Goram I ^kHarabe - ¿Billa Malabo V5®\, Malabo -i~ g^>Walabu Multam Kaunei / X x ^ 1 \¡ \ G órete Giri - ^,6^ xGiri _ v Yola C,\ ^/litado Ü ±'XUE *:¿h-{\ tju rp>f,í -A \ Y o Ban tai i Ka&hpllaxf Taku m \ 5 '' p-Vakum \ POLITICAL MAP -O F’ rUERN NICE Compiled at the Intelkgenee Offiee,Zungeru Scale- 2.0ÕÍÕÕ0 or 1014 Inches to 32 Miles. REFERENCE. Boundary, Provincial. is shewn thus Anglo-French Convention, 1904....... z4reas, Administrative - .. District Headmen « -—— » . not fully defined.. - . « Tribal " Independent Districts underlined thus Population. " *-— Total Assessment -" " Number of Assessed Villages in District y ^ Incidence. per male adult - -— per adult dm. and }.) District Head Towns underlined thus - Toll Station Native Courts. - Letters (red) denote judicial grade - . Fuka Pop. 1,000 ....¿too T.S. 10° 11“ 12“ li° M HELIOZINCOCRAPHtO AT THE ORDNANCE SURVEY OfFICE, SOUTHAMPTON. 1*07. TAXATION OP NATIVES IN NORTHERN NIGÉRÍA. 27 General. 29. The revenue realised by these different taxes has been as follows : — 1903-04. 1904-05. 1905-06. Canoe Licences ... Native Breweries ... Native Traders’ Licences Caravan Tolls Land Revenue Total £ 3,390 294 1,189* 21,149 8,255 34,277 £ 3,066 1,081 4,035 34,719 21,259 64,160 £ 2,328 1,0071 2,312f 40,494 34,002 80,143 # Includes non-native traders. f Decrease due to partial abolition. The general effect of taxation has been to stimulate industry, to increase the circulation of currency, and to decrease the difficulty ­ due to the variation in the rate of exchange of cowries. It depends for its success on the close and tactful supervision of the district headmen by the British staff. The benefit to the peasantry of this reform is reported as “ immense,” and it has almost equally benefited the upper classes and the traders. In no case does it weigh heavily upon the tax-paying communities. The classes which do not benefit are the former tax-collectors, and the head slaves and satellites of the Emirs’ Courts. F. D. Lugard. 22nd November, 1906.* Publication delayed by preparation of map. 38 COLONIAL REPORTS—MISCELLANEOUS. REVIEW OF THE TAXATION OF EACH PROVINCE. SOKOTO. Native Rulers and Communities. The Serikin Muslamin takes three-fourths of the general tax, hut shares the Jangali equally with Government. The other “ Principal Chiefs ” in this province are the Emir of Gando and the Chief of Argungu. There are no unsettled or independent districts. Administrative Organization. The province of Sokoto contains three Emirates, and is divided into five administrative divisions, viz.:—(1) Sokoto proper and (2) Zamfara, both in the Sokoto Emirate ; (3) Ambrusa (Gando) and (4) Jegga, both in the Gando Emirate; and finally (5) Argungu. The first and second divisions contain 47 districts under headmen, together with 400 independent towns which pay direct. The third and fourth contain 35 districts and 41 independent towns. The fifth (Argungu) has four districts. In all about 2,185 towns have been assessed. All district headmen ­ reside in their districts, but the Council of six reside in Sokoto and still exercise some territorial jurisdiction. The amount of the revenue which district heads pay to the village heads out of the share assigned to them has not yet been definitely ­ fixed in every case. Consolidation of Districts, It has been found impossible to make the districts under headmen self-contained as yet, but much progress has been made, especially in Zamfara, where towns have been transferred so as to bring them under the territorial authority of the headmen without difficulty. Some progress has also been made in Gando. The independent towns named in the last paragraph will gradually be brought under the headmen of the district in which they are situated, and the members of the Sultan’s Council will gradually become divested of jurisdiction over distant towns, and will be salaried officials with estates belonging ­ to the office they hold. At present they exercise territorial jurisdiction, though residing at the capital. TAXATION OF NATIVES IN NORTHERN NIGERIA. 29 Office Holders. The Emir of Sokoto pays the council of six in a liberal way. There are no dispossessed fief-holders in Sokoto, Gando, or Argungu, and no office-holders in the two latter, except the Alkali and the Emir’s personal entourage. Tax-collectors other than the district and village headmen do not exist, but there are “ kofas,” or messengers, who act as media between the Emir and district headmen. The General Tax. The total of the general tax in Sokoto is £4,459. The Government ­ share is £1,115, the Emir’s (net) £2,230, and district and village heads receive £1,114. Out of his share the Emir pays the council. In Gando the general tax includes some taxes on cattle, which hereafter may be more properly included as Jangali. The total is £2,076—Government, £1,042; Emir, £540; district and village heads, £494. In Argungu the Jangali has similarly not yet been separately assessed. The figures are:—Government, £300; Emir, £187; district and village heads, £113 ; total, £600. The urban tax is included in the general tax. Sokoto pays £300, but the capital cities of Gando have not yet been assessed. Thus the distribution of the general tax for the whole province is : —Government, £2,457 ; ; Emirs (3), £2,957 ; district and village heads, £1,721; total £7,135. No separate taxes (e.g., on crafts, special crops, &c.) existed in this province, and the general tax therefore ­ includes only the Zakka and Kurdin Kassa. The former is practically abolished as a religious tax. The incidence of the general tax is 2'9Gd. per adult. The Jangali. In the Sokoto Emirate the Jangali (paid on all cattle, whether village or nomad) produces £8,382, of which Government takes £4,191, the Emir £3,185, and owners of herds £1,006. Herds have not evaded in bulk, but probably less than 5 per cent, is paid.* In Gando and Argungu the nomad herds have not yet been assessed, and such cattle as have paid (about 26,000 out of an estimated 100,000) have been included in the general tax. The Kurdin Sarauta. This tax varies of course yearly. In Sokoto it is estimated at £300 (Government £100, Emir £100, district heads £100), and in Gando and Argungu at £100 (Government £30, Emir £40, district heads £30). * The total number estimated is 140,000 cattle and 3,500 sheep and goats. 30 COLONIAL REPORTS—MISCELLANEOUS. Total Taxes. The total tax for the province is thus £15,917, of which Government receives £6,778, the three Emirs £6,282, and district ­ and village heads £2,857. Assuming the adult population to be two-thirds of the whole population, the incidence is : — Population. Tax. Per adult. Average. Sokoto Emirate Gando „ Argungu „ 443,780 93,950 40,770 £ 13,161 2,076 600 d. 107 8 53 d. 9 9 The two last-named will be brought up to the same level as Sokoto next year when the jangali is enforced. Income or Principal Chiefs. The net income of each of the Emirs from all sources is as follows : — Sokoto ... Gando ... Argungu G eneral Tax. £ 2,230 Jangali. £ 3,185 540 187 K. Sarauta. £ 100 30 10 Total. £ 5,515 570 197 Exclusive of Gado and of Gaisua &c., the amount of which is not stated. Realization. All taxes are paid in cash in Sokoto, unless grain is required for Government purposes. In Gando about one-third, and in Argungu about one-fourth, in cash. Cattle, sheep, and cowries are sold for what they will fetch, and at a loss. Cowries vary from 1,200 to 2,200 for Is. Basis. The general wealth and ability to pay of the community is the basis of taxation, except in Sokoto city, where the tax consists ­ of a poll tax of 6d. per adult male. No old taxes existed on which to form a basis. Graduation on basis of wealth of the individual is not understood, TAXATION OF NATIVES IN NORTHERN NIGERIA. 31 .Results. The tax is a distinct success, and works without friction or extortion by collectors. It has been well received by both chiefs and peasantry. The latter are well satisfied with its fairness. The cattle owners, of course, pay a far heavier tax than agriculturists. The Emir’s authority over the district headmen has been upheld and strengthened. The tax is paid “ rapidly and readily." General. No taxation previously existed in the province, except zakka, jangali, and kurdin sarauta. The assessment of the new kurdin kassa was made by the Emir (who summoned all district heads for the purpose) and approved by the Resident, who has not yet himself visited all towns and checked it. Taxes are all paid through the Emirs. The tax is at present low, and can be increased later on. KANO. Native Rulers and Communities. “ Principal Chiefs ” in this province are Kano, Katsena, Hadeija (including Bilmari), and Katagum (including Messau, Dumbun, and Chira). Zango and Machona, Daura, Kazauri, and Gunnnel are under independent headmen. There are no unsettled districts paying direct to Government. Administrative Organization. There are six administrative divisions:—(1) and (2) Kano proper; (13) Katsena (including Kazauri and Daura); (4) Katagum ­ (including Messau and pagans and Dumbun) ; (5) Hadeija (including Machena and Bilmari and pagans) ; and (ti) Gummel (including Zango and Dingaas). The district heads are in all cases the old fief-holders. There are 132 in Kano, and 18 in Katsena. The former reside partly in their districts, and part of the year at the capital. The Katagum division would include ­ 12 districts, the Hadeija 11, and the Gummel district 7. These are not as yet actually settled and headmen appointed. Consolidation of Districts. The scheme of grouping towns in a territorial district under a headman, though a task of immense labour, was satisfactorily initiated. The whole of the Kano Emirate has been dealt 32 COLONIAL REPORTS—MISCELLANEOUS. with. The largest town of a fief-holder was selected, and sufficient ­ towns were grouped around it so as to equal in tax-paying capacity the aggregate of his former scattered fiefs. The larger and more influential chiefs were given the districts furthest ­ from the capital. Katsena has also been completed ; the fiefs were not so intermixed there. Katagum required no change, as the districts were already self-contained, and the chiefs resident upon them. The other Emirates still require ­ to be done. The former fief-holders have now become district headmen. Assessment can now be undertaken, and all old taxes merged into one—district by district—with the aid of the headman. Office Holders. The Resident states that there are no authorised office-holders other than the ex-fief-holders, now district heads. I think, however, that later on, when district heads reside fully in their districts, it may be necessary to assign a separate salary to the Wazeri, the Alkali; and other prominent functionaries. There are no dispossessed fief-holders unprovided with districts. In Katagum there are 20 office-holders, practically all of whom will be abolished. In Hadeija there are none except the Galadima and Alkali. The General Tax. The original native assessment has for the present been adopted as the preliminary assessment, and is considered a very fair one. Taxes have not yet been merged, but are collected in the old way. The new system was deferred until the regrouping ­ into districts was finished. Government only took one-fourth of the tax in the Kano Emirate, simply because the remainder could not be realised, but the full half will be collected ­ this year. Even the one-fourth was not fully realised. Katsena pays half, and the assessment is now on a very satisfactory ­ basis, the district heads having taken great pains in rendering accounts. The Resident states that the general tax amounts to about £44,000, but I have assumed £40,000 only in the absence of precise returns. Half is assigned to Government ­ and half to the native administration. The shares of the latter have not yet been fixed, but, roughly speaking, the Emir has half and the other half is divided among district and village headmen. The adult population is not given, nor the number of males. The gross population is 2,330,000 ; if three-fifths were children, the adults would be 920,000, and the incidence would be 10'43<¿. per adult or (assuming males at 44,000) T?. 9'8M. per male. The Jangali. All herds are nomad. Nothing has yet been done to supervise the collection of this tax, or to ascertain what herds there are, and tq whopi they belong, &c. Recent disturbances at Sofsoto TAXATION OF NATIVES IN NORTHERN NIGERIA. 33 have delayed this matter. Herds have been counted in Katagum and Hade i ja, but no figures are given. The Resident states that the tax amounts to £0,000, which is shared equally between the Government and the native administration. The Kurdin Sarauta. Hone is levied in the Kano Emirate. The sale of offices was prevalent at Katsena, but has been stopped. Ko kurdin sarauta has yet been substituted. No information is available regarding the other Emirates. Total Taxes. The total of the general tax and jangali is stated by the Resident to reach the large total of £50,000, but I have assumed £40,000 only, pending precise returns. Income of Principal Chiefs. In the Kano Emirate the Emir derives no income from kurdin ­ sarauta, nor from gado, nor from fines of court, but the old Sokoto gaisua levied on horses is worth about £000 per annum ; this is illegal and will cease. There is no information regarding ­ the other Emirates. The net incomes of the Principal Chiefs are probably as follows: — Emir of Kano, £8,500 Katagum, £240; Hadeija, £510; Katsena, £2,000. Realization. The tribute is paid wholly in kind, chiefly cowries, and the very greatest difficulty is experienced in realising them. Cowries sell for 1,400 to Is. There is an increasing demand for silver. Basis. As no new assessment has as yet been made, there is no basis to discuss. It will be the old taxes merged into one and simplified, all separate collection being abolished. In Katagum and Hadeija there was a-compound tax of 2s. and in Hadeija a tax of Is. per slave. At present the tax varies with crops annually. The Resident says that the substitution of a fixed sum (in lieu of all taxes) per village can only be effected gradually. Results. Results are at present limited to “ consolidation.” The Emir, of course, does not much like the decentralization of the despotic ­ power he formerly exercised, but has loyally assisted. The head slaves and hangers-on, who were formerly all powerful, and are now ousted, of course, resent the change which vests Ç 26472 34 COLONIAL REPORTS—MISCELLANEOUS. power and responsibility in the bands of executive officers. The scheme promises well, and little difficulty in its completion by careful re-assessment is anticipated. Careful supervision and constant touring by the British staff is essential. In Katsena the district heads have worked with extraordinary loyalty and enthusiasm. The people do not resent the method of collection. There could be “ no better method for the prevention of extortion ­ than the new scheme ” writes the Acting Resident. The scheme is popular, except with the Emir, the jabadas, and the “ palace ” slaves. General. I greatly regret the complete absence of statistics from this province, due to the dislocation caused by the Sokoto disturbance ­ and Dr. Cargill’s illness. The province is by far the most densely populated and most wealthy. I have assumed the total tax at £46,000 to enable me to total my returns. BORNU. Native Rulers and Communities. (1) The Shehu of Bornu, (2) the Chief of the Bedde, and (3) the Chief of Nguru rank as " Principal Chiefs” (the two latter should rank as independent district headmen only). There are at present, in addition to these, seven independent or unsettled ­ districts, viz., East, West, and Central Marghi, Eika, Kerri-Kerri, Bio, and South-west Pagans. Administrative Organization. The province of Bornu contains only one Emirate, together with the large Bedde tribe, whose chief, the Mai Sale, at present ranks as a “ Principal Chief,” and a number of independent or unsettled communities. It is divided into four administrative divisions, viz., Gujba, Dumjeri, Maifoni, and Kuka. In Bornu proper there are 38 districts under Ajias. Bedde is at present treated as a single district under the. Mai Sale. The unsettled districts have, of course, no headmen, and the village chiefs pay direct. The Ajias all reside in their districts, and are responsible executive officers; a few of the exceptionally able katchellas (slaves) are still retained. Consolidation of Districts. The districts have been made self-contained practically throughout Bornu, and no difficulty has been experienced. Sixteen ­ of the former fief-holders are now Ajias of districts; nine are of the Shehu’s family (five brothers), TAXATION OF NATIVES IN NORTHERN NIGERIA. 35 Office Holders. There are three fief-holders left, who reside in Kuka, viz., the Shehu’s brother, and official “ mother” and “ sister,” each receive 20 per cent, of the tax of one small village. The total is only £27, and may perhaps next year be paid as a fixed salary by the Shehu, and the fiefs abolished. There are no other office-holders outside the Shehu’s entourage to whom at present any fixed salary has been allotted. Tax collectors other than the district and village headmen do not exist, but the Shehu has been authorised to appoint agents, with no executive power whatever, to represent him with each Ajia. (district head), to keep him in touch, and report death duties, &c. The Limam, Alkali, Shettima-Kanuri, and about three others ( = six), are the authorised office-holders at the capital. The General Tax. The total of the general tax (binirum) in Borau proper is £13,585, of which Government receives £6,793, the Shehu retains £4,134, and pays to district heads £1,888, and village heads £770. tin Bedde the total tax is £682, Government £341, Mai Sale £307, village heads £34. The taxes of the independent ­ districts amount to £1,873, of which Government takes £1,493, and village heads £380. The urban tax on Koka is £400. The distribution of the general tax for the whole province ­ is thus, Government £8,627, principal chiefs £4,441, district heads £1,888, village heads £1,157, and three officeholders ­ £27. Total £16,140. All taxes have been merged in this except the jangali. The proportions are : Government 50 per cent., principal chiefs 25 per cent., district heads 20 per cent., village heads 5 per cent, of total in settled districts on an average. The incidence of the general tax is 8 7d. per adult. The Jangali. The Jangali is levied on nomad herds only. The total amount is £1,900, of which Government receives £950, the Shehu £475, the head of the Shuwas (who does not pay his sheiks), and the clan heads of the Fulani £475. It is collected by heads of clans and Government couriers, with no special difficulty. Nomads pay no land tax. The Kurdin Sarauta. Is estimated at about £100. Government takes no share. Total Taxes. Exclusive of Sarauta, the total taxon the province is £18,040, of which Government receives £9,577, principal chiefs £4,916, 26472 0 2 36 COLONIAL REPORTS—MISCELLANEOUS. district heads (including jangali collectors) £2,363, and village heads £1,184 (including £27 to office-holders). Assuming an adult population of 480,000 (total population 1,105,000), the average incidence is 9'02d. It varies from 6d. to 3s. Income of Principal Chiefs. General Tax. Jangali. K. Garanta. ­ Gado. Fines and Gaisua. Total. Shehu Bedde Nguru £ £ 4,134 475 307 Not yet assessed. £ 100 £ 1G0 40 £ 200 53 £ 5,009 400 Realization. About 12 per cent, is paid in cash, 65 per cent, in dollars, and 35 per cent, in cattle and other kind. It is realised with difficulty. ­ Cowries are not much in circulation, and vary from 800 to 1,200 for Is. Basis. The basis is the relative wealth of each village, arrived at by a uniform tax on each compound, and a general extra percentage ­ on the whole village. It is estimated that the present tax is about the same as the former aggregate taxes. Unsettled districts are being gradually assessed in a similar way. The district and village heads assess the share of the village assessment ­ which shall fall on each individual in proportion to his wealth. Results. The reform has been well received, and the peasantry are well satisfied. There has been very little friction, and any attempt at extortion is checked by publishing the lists of assessment ­ in Arabic. The amount is brought to the Resident for division to save transport to Kuka and back again. Two and a hnlf per cent, of the Zakka is set aside for charity. TAXATION OF NATIVES IN NORTHERN NIGERIA. 3? ZAEJA. Native Rulers and Communities. The only Principal Chief is the Emir of Zaria. Included in the Emirate are a large number of pagan tribes, who pay tribute t bio ugh the Emir. Ihere are also many independent tribes, who pay direct to Government so far as they have been assessed. A comparatively small part of the province remains to be explored. Administrative Organization. The province is divided into three administrative divisions: (1.) The Hausa (Mohammedan) part of the Zaria Emirate w'ith Pirn in, (jwari, and Koriga—headquarters Zaria. (2.) The pagan part of the Zaria Emirate—headquarters Katchia. (3.) Independent pagan tribes in the south-west—headquarters ­ Wushishi. The first division consists of three units; the first, and by far the largest, of which pays through the Emir of Zaria; the second through Birnin Gwari; and the third consists of the single town of Koriga. The first unit comprises 30 districts (not yet finally settled) under headmen, who were formerly fiefholders and officers of ¿state, together with 35 others. Total 71, containing 234 towns. The second comprises the Gwari and other groups under the Serikin Birnin Gwari. These are not allied to the Southern Gwaris, and are hardly distinguishable from the Hausa section. The chief himself and the educated men are Mohammedans, and they are assessed in cowries and coin, and not in produce. There are three self-contained districts ­ and 52 towns. The third unit is the single town of Koriga. Total for first division 75 districts and 287 towns. The second division includes the purely pagan regions, which are nominally under the Emir. Some of these have not yet been explored. So far seven districts have been formed, and 103 towns or groups of villages assessed. The majority pay through the Emir. The third division comprises 18 districts, each of which is a separate unit of taxation, with 247 towns. Total three divisions, 21 units, 100 districts, 637 towns. Consolidation of Districts. A scheme for making all districts completely self-contained is being prepared, and the lists of headmen revised; nine of them, being head slaves, will be superseded. Many of the 38 COLONIAL REPORtS—MISCELLANEOUS. districts, including all pagan districts, are already self-contained. ­ The Emir at first feared this reform, hut now begins to recognise the advantage of its gradual introduction. Office Holders. All former fief-holders have been absorbed as district headmen. ­ No separate allowance is made to office-holders, but when the shares of the native administration are allocated, probably some fixed salaries will be assigned to the Galadima, Alkali, and others who necessarily reside at the capital. The General Tax. The total assessment is £6,216, of which Government takes £3,209 and the native administration £3,007. The amount to be paid out of this to authorised office-holders, to district, and to village heads, and the net income of the Emir, has not yet been fixed. It includes all the old native taxes. The urban tax on Zaria City is £320. The farming of taxes to individuals (a source of great oppression, which was especially, prevalent in this province), is abolished, and the Jakadas are now only messengers, and not tax collectors. The incidence of the tax is 2s. 1 3d. per male, and 10'91d. per adult on an assessed population ­ estimated at 58,992 males and 136,724 adults. Many useless offices are being abolished. In the Emirate proper Government receives one-half of the tax. In the Bimin Gwari districts three-fourths, and in the purely pagan districts from 75 per cent, to 95 per cent, (third division 61 per cent.). The Jang a li. Receipts have so far been included in the general tax. Lists of rugas (herds) have been obtained, but the tax has not yet been organised. The Kurdin Sarauta. Is estimated at £50 per annum. Government takes no share. Income of Principal Chief. This has not yet been fixed. The gross amount assigned to the native administration has yet to be allocated. Realization. Seven-eighths of the taxes pass through the Emir’s hands, and he converts the Government’s share into cash. There is some difficulty in converting cowries to cash. TAXATION OF NATIVES IN NORTHERN NIGERIA. 39 Basis. The original basis was the hoe, viz., the acreage of a man’s holding. It was about 3s. to 4s., and varied with the fertility of the soil, proximity to markets, &c. It was in itself extremely fair, apart from the irregularities which grew up later. The pagans, whose wealth consisted in selling their children, were assessed in slaves, except the Gwaries, who are singularly unprolific, and paid in cowries, Is. 2d. per hoe. They are now all assessed at a very low rate in cowries—Chawai in horses. Results. The reform is very popular with the peasantry. The former fief-holders now get no tribute in slaves from the pagans, but they benefit by the abolition of the intermediaries in the Hausa districts, of which they are now headmen, and on the whole are not dissatisfied. A paper in English, Arabic, and Hausa is given to each village showing its assessment, and the peasantry recognise, and avail themselves of, the right of appeal to the Resident; jakadas and tax farmers are not, of course, pleased, but the Emir gains in the process. General. The returns of this province will be considerably increased when the jangali is organised, and the unassessed districts included. The only other tax is the canoe tax in extreme southwest, ­ which yields about £100 per annum. BAUCHI. Native Rulers and Communities. There are two Principal Chiefs in this province, the Emirs of Bauchi and of Gombe. The bulk of the population consists of pagan tribes speaking 04 different languages; some of them are not yet under control, and others only partially so. The Emirate ­ of Bauchi is a very well ordered native administration. In the independent pagan areas paying direct to Government about 90 per cent, is assigned to revenue and 10 per cent, to village heads. As these are grouped into districts a share of about 20 per cent, will be assigned to the district headman, e.g., Government 75 per cent., District heads 20 per cent., village heads 5 per cent. 40 COLONIAL REPORTS—MISCELLANEOUS. Administrative Organization. Tlie province is divided into four administrative divisions: — (1.) The Bauchi Emirate (Mohammedan) including Ningi and Dass tribes; headquarters Bauchi. (2.) The Gombe Emirate (Mohammedan) including JNafada and Gongola tribes ; headquarters Gombe. (3.) Kanna includes Kanna, Duguri, Duguri Eree, Dan, and Kantana; headquarters Kanna. (4.) Bukuru includes Jengre-Jos, Buhaba, Bukuru, Kwoll, Vom, Boss, and Ngell; headquarters Bukuru. The Bauchi Emirate comprises 13 districts under headmen (who were formerly fief-holders and office-holders at the capital, but are now resident in the districts, and visit the capital twice yearly) together with Ningi (four districts and Dass eight districts, 33 towns). The Gombe division occupies the east, and comprises 11 fief-holders, who will become district heads, but the creation of districts is not yet completed. The Kanna division comprises five districts (calling Kanna itself only one, it will probably be sub-divided) forming a single unit, and numbering 101 towns. The Bukuru division comprises a great number of pagan tribes in the west and south-west ; 34 towns are assessed in 14 units, but no districts can as yet be formed, and the tribes pay direct to Government. Consolidation of Districts. The Emir was at first nervous about the decentralization involved in appointing headmen of districts, but is beginning to see the advantage of its gradual introduction. The former fief-holders are absorbed as district headmen in the Bauchi Emirate, but there are 24 representatives of independent towns or clans who do not acknowledge the authority of the district headmen These are allowed to live at the capital, and pay the taxes of their towns direct. It is hoped that they will gradually be absorbed in their districts which, at present, therefore, are not self-contained. Districts have not been finally settled in Gombe, and efforts are being made to group the pagan tribes under chiefs as district headmen. Office Holders. A separate income is at present only assigned to one officeholder ­ at the capital, viz., the Serikin Yara. The others are practically all absorbed as district headmen. m : % . ' . ' . - The General Tax. All the old native taxes (except jangali) are included. In the two (Mohammedan) Emirates the tax is shared equally TAXATION OF NATIVES IN NORTHERN NIGERIA. 41 between Government and the native administration. The total of the tax so far as the assessment has gone appears to be £8,304, of which Government receives £4,849, the two Emirs £1,588, district and village heads £1,807. £N.B.—The amount to native administration in Gombe is not stated. £500 has been assumed.* Since the Government share is £009, I have assumed that this would not be less than 53| per cent, of the whole, since the Gongo!a pagans are included, and they would pay 95 per cent, to Government. The total I have, therefore, assumed to be £1,109. In the amount to district heads is included the £78 assigned to Chief of Kanna, who ranks as a head of the allied tribes.] I have had to assume some of the amounts for the purpose of my returns since the data from this province are somewhat incomplete, and there is some confusion between the jangali and the land tax. The urban tax on Bauchi City is £172, and on Gombe £100. Of the total tax shown under Bauchi, I have assumed £1,000 to be from jangali, and of the Gombe tax £400. Of the tax set aside for the native administration the Emir keeps about 48 per cent., the district heads 44 per cent., and the village heads 8 per cent. No recent estimate of population assessed is given. Assuming the adults in the first three divisions ­ to be as given by Mr. Temple, 124,500 (though from Mr. Howard’s papers there would seem to be some additional tribes included in the more recent assessment), the incidence per adult of the general tax would be Is. 2d. per adult on a total tax of £7,405. It is probably much less. The Jangali. On the assumption above, which is extracted from the previous proportions given by Mr. Temple, the jangali m Bauchi is assumed at £1,000; in Gombe £400. Mr. Howard gives the jangali in Ningi as £1,000, total £-3,000. The village cattle among the pagan tribes are included in the general or land tax, except in the case of very large herds. The jangali is equally shared between Government and the native administration. The assignment of the shares to the latter is not stated. The rate is Is. per head. Twenty-nine collectors are reported. The Kurdin Sarauta. No information. Total Taxes. The total of the general and the jangali taxes amounts to £11,-304. Jakadas and tax-farmers are abolished, and the former are now mere messengers, not collectors. * Later returns show the actual figure to be £889. Government share, £935. Total, £1,824. 42 COLONIAL REPORTS—MISCELLANEOUS. Income of Principal Chiefs. There is no precise inf ormation. The Emir of Bauchi receives £1,738 in addition to gado, kurdin sarauta, and fines and presents, while Goinbe receives £350. Realization. It is optional to pay in coin, cowries, or grain, and some districts pay in cotton, others in horses, cattle, or mats. A considerable part is also paid in cash. “ Kind ” is advantageously ­ realised by auction, cowries = 1,200 to Is., and grain ¿d. per lb. Basis. It has not been possible to visit every town, but the assessment ­ so far as it has been completed! has been made on the best native information carefully sifted, and this is being gradually checked and verified. Every detail has been considered, and the tax can be paid without straining the resources of the people. The general basis is about 10 per cent, on the wealth of the people. In the pagan areas it is calculated upon the compounds or families, a percentage being added for the wealth of the village in cattle, &c. In the Mohammedan districts it is based on the old taxes. Results. The Emir of Bauchi and his chiefs have given every assistance ­ in the reform, and they realise its advantages. The jabadas ­ and tax-farmers, who are now abolished, are not, of course, well pleased. No trouble has arisen from this decentralization, and none is likely to occur. The peasantry are pleased that the tax is so moderate, and at the abolition of former abuses. There is no discontent, and no extortion is anticipated. The latter has been rendered difficult by the issue of assessment lists in English, Arabic, and Hausa, and the villagers recognise and avail themselves of the right of appeal to the Resident in case of excessive demands. The Resident says that no conceivable ­ scheme could have enabled him to get into touch with the people, and understand the system of native administration as this has done. The pagan tribes, now taxed for the first time, do not, of course, welcome it, but no difficulty is anticipated. TAXATION OF NATIVES IN NORTHERN NIGERIA. 43 NURE. Native Rulers and Communities. There are four Principal Chiefs, the Emirs of Bida, Lapai, and Agaie, and the Kuta. There are also some independent communities ­ who pay to no principal chief, but through their own district heads. There are no unsettled districts. Administrative Organization. There are three administrative divisions, of -which the first includes the bulk of the province : — (1.) The first division includes five units : the Bida Emirate ­ (2G districts, 1,204 farms); the Kedi, or river population, under the Kuta (four districts and 122 farms) ; the Kakanda (river) (one district, 15 farms) ; the independent villages near Jebba (one district 16 towns); and the section of the Gwari tribe (six districts and 12 towns) ; total, 38 districts and 1,369 villages or farms. (2.) The second division includes the Emirate of Agaie with 10 districts and 318 villages or farms, all paying ­ through Agaie. (3.) The third comprises two units, viz., the Emirate of Lapai (eight districts, 244 farms) ; and Sakka (three district#, 93 farms). Total, three divisions, eight units, 59 districts, and 2,024 villages or farms. The formation of districts is not yet completed and headmen have yet to be appointed in the densely populated area around Bida, but temporary groups have been made under village headmen. Consolidation of Districts. The old fief-holders have been abolished; they numbered 76. Their soreness has now disappeared, and the districts are all self-contained. Some of them are retained as office-holders, but none would leave the capital to become district heads. The Emirates here, as in all provinces, comprise two separate classes : (a) the farmers of the densely populated home districts near the capitals, chiefly Mohammedan; and (b) the outlying and tributary pagans. The latter are already divided into districts under headmen. They have hitherto paid unit by unit to the Emir, but in future will pay through the district head. The former owned allegiance to various chiefs at the capital individuals ­ in a single village often acknowledging different chiefs or patrons to whom they paid. The abolition of this system, and the substitution of district headmen having executive 44 COLONIAL REPORTS—MISCELLANEOUS. authority over, and residing in, the district, is the object of the scheme of “ consolidation. 55 No person may enter a district on any errand connected with taxation other than the authorised messengers. Office Holders. Seven office-holders are assigned an income of £217 between them, viz., Yerirna, Ndeji, Photum, Makuin, Maiyaki, Alkali and Ubandaki. The General Tax. The total tax is £3,110, of which Government receives £1,751. The four principal chiefs have £993, office-holders £217, district ­ heads £70, and village heads £79. The population is estimated at 01,121 adults (29,740 males), and the incidence is Is. 0'23d. per adult, and 2s. 1 14d. per male. In the re-assessed districts the average incidence is 2s. 3d. per adult, being under 5 per cent, of the estimated income. The general tax includes all the old native taxes (except as shown below). Ajeles (collectors) have been abolished, but a number of “ registered messengers 55 have been substituted to call in those who are in arrears. They will be abolished as the district heads become efficient, and the districts are completed. Urban taxes are collected in Bida City—£150 (incidence per adult 0T7d. only), Agaie and Lapai £50 each. The Jangali. The total tax is £70, of which Government has £38, the Emir of Bida £30, Emir of Lapai £8. There are four Rugas and 1,080 cattle. No difficulty is experienced in assessing or collecting this tax. The rate is 5 per cent. Village cattle are included in the general tax. The Kurdin Sarauta. Estimated at £150 per annum. Government takes no share. Total Taxes. The general tax and jangali amount to £3,192, of which Government has £1,789 and the native administration £1,403. To the latter the addition of Gado, &c., brings the total to £1,878. Income of Principal Chiefs. Emir of Bida £000, Agaie £182, Kuta £153, Lapai £90, from jangali and general tax, to which must be added kurdin sarauta £150, Gado £200, fines and presents £125. Total £475. The incomes would thus be approximately : Bida, £880, Agaie, £202 ; Kuta, £228 ; Lapai, £130 ; total, £1,500. The Kuta is TAXATION OF NATIVES IN NORTHERN NIGERIA. 45 estimated to get about £1,000 per annum from ferry tolls in addition to his £228. These will be regulated next year ; they are unauthorised, except in so far as they are a fair payment to individuals for their own labour. Realization. Practically all the taxes are paid in cash. The cowrie value does not fluctuate as formerly, owing to the demand for cash; three thousand = Is. Basis. The basis is the old taxes re-adjusted with all taxes merged into one. It has been somewhat reduced in pagan areas, and increased in the home districts. Results. There is no friction in collection, and the reform is very popular ­ with the Emir and increasingly so with the chiefs. The peasantry are “ extremely contented ” with it. There is practically ­ no extortion, and no complaints are made as formerly. Great progress has been made, but the re-assessment of the greater part of the province remains to be done. The native information, on which the first preliminary assessment was based, proved very inaccurate, and had been understated. A new and precise assessment is gradually being made, which will yield a larger revenue. General. The returns from this province are admirable, clear, and correct, and immense trouble has been taken. The canoe tax falls on the Kode and Kakunda (river) population of this province, ­ who pay about £1,277 on these licences. Their assessment ­ is, therefore, low under the general tax. They make large earnings, and their total incidence is about 3s. 8|d. 46 COLONIAL REPORTS—MISCELLANEOUS. ILLORIN. Native Rulers and Communities. The only Principal Chief is the Emir of Illorin. Other independent ­ units are the Kings of Pateji, Lafiagi, and Shonga, who, however, only rank as district headmen. There are no unsettled districts in this province. Administrative Organization. There is no information regarding administrative divisions, but I believe there are three :—Illorin proper, Oifa, and Pateji. The Resident reports great difficulty in creating districts under headmen in Illorin proper, and the idea is resented. This province is largely Yoruba, and the Yoruba organization of Balaguns and Bales is only slightly modified by the Eulani system. I hope the system common to the whole Protectorate may be gradually introduced, for the old régime lends itself to extortion, and it is almost impossible to prevent this by British supervision since there are no responsible chiefs of districts. The Balaguns reside in the capital, and do no executive ­ work, and the Bales become their instruments for extortion. The Resident reports that he is making some progress, but it would seem that in this province alone the chiefs who claim to “ own ” districts have been allowed to remain idle at the capital, and to receive a large portion of the tax which they do not help to collect. The Oifa and Pateji divisions have been grouped into districts, each of which has its own headman, and is self-contained. Shari and Shonga are in course of completion, ­ as are Lafiagi and Egbe. Oifa comprises 15 districts. It is considered inadvisable in this province to assign any share to village heads. Six hundred and eight towns have been assessed. Consolidation of Districts. As above. Nothing done in Illorin proper, but Pateji, Oifa, Lafiagi, Shari, and Shonga will all shortly be divided into selfcontained districts. Office Holders. Throughout the Illorin Emirate (which comprises nearly all the province), 12£ per cent., viz., one-eighth of the whole taxes collected, is assigned to the "office-holders." These are apparently former fief-holders, who decline to become district headmen or to leave the capital. Five are named in Illorin proper, and the same five with three others in the Oifa district. District headmen properly so-called have not yet been appointed, but another 12£ per cent, is assigned to them, and is, I presume, paid to the “ Bales," who are rather emissaries of the Emir than TAXATION OF NATIVES IN NORTHERN NIGERIA. 47 resident headmen. They also, in some instances, appear to be rather village heads than district heads. The General Tax. Apparently, though the whole province has been paying the tax, the returns only cover a portion which has been recently re-assessed. It is, therefore, impossible to give the full figures from the papers before me. The total assessment of the land tax as shown on these returns is £1,844, of which Government takes £998, the Emir £385, office-holders £193, district heads (including Pateji) £268—nothing is given to village heads. These returns apparently cover the Illorin and Pateji units (Shonga and Lafiagi being omitted). I understand that it includes ­ all the old taxes. The results will be larger when the total assessment is finished. (Formerly Shonga paid £25, Shari £25, Egbe £43, and Lafiagi £7. Total £100. Governmen share £50.) The urban tax on Illorin City is £180 to Government. The population of the assessed districts is given at 29,280 adults (13,200 males), and the incidence is, therefore, Is. 3 lid. per adult, or 2s. 9 52d. per male. In some small districts near Illorin it ranges as high as 5s. per adult, or 8s. 8d. per male. The Jangali. None is collected in this province. There are no properly nomad herds. Owners send their cattle to graze under charge of a herdsman, who takes the milk as his perquisite, but they are, properly speaking, village cattle, and the herd may be owned by 100 different persons, and even one cow may have many part owners. The Kurdin Sarauta. No information as to amount. It is shared equally by Government ­ and Emir. Total Taxes. As there is no jangali, the only tax is as above (the general tax), but including the old taxes on Shonga, &c., Government receives £143 extra, and district heads, including Lafiagi, £50 extra. Income of Principal Chiefs. I have no information what the Emir receives from gado, gaisua, court fines, and kurdin sarauta, &c. His income from the general tax is £385. Pateji, who ranks as a headman, and is independent, receives £70. Realization. The tax is paid entirely in cash. Cowries are 4,000 to Is. 48 COLONIAL REPORTS—MISCELLANEOUS. Basis. Is the old native system re-organised, and the taxes are adjusted according to wealth. The tax on the towns is very low compared with the agricultural hamlets ; it is found very difficult ­ to tax the former. The highest incidence shown (5s.) is calculated by the Resident to be under 5 per cent, of the income derived. The average (Is. Slid. per adult) is only 1 61 per cent. Results. The peasantry are contented with the tax. Difficulties arising ­ from the position of the former fief-holders have already been dealt with. MURI. Native Rulers and Communities. The only principal chief is the Emir of Muri, under whom there are three pagan tribes (Mumuyes, Dakka, and Wurkum). There are three unsettled tribes who pay direct to Government through their chiefs, viz., Yergums, Montoils, and Gurkawa. The remainder pay through district headmen. The« Munshis and the pagans in the extreme north-west and south-east have not yet been brought under control. Less than half the estimated ­ population are under administrative control. Administrative Organization. There are three administrative divisions—Ibi, Lau, and Amar ; each lias it headquarters at the place from which the division takes its name, and an alternative centre away from the Benue valley, viz., Wukari, Jalingu, and Wase. (1) The Ibi division contains 11 independent chiefs of tribal communities, each of whom ranks as a unit of taxation and as a district headman. Number of towns assessed, 14G. (2) Amar division comprises five similar chiefs or headmen, 225 towns. (3) Muri division will contain four or more districts, but they have not yet been organised. It is a single unit paying through the Emir, and includes 139 towns. This division also includes the three unsettled tribes which have not yet been organised into districts or their villages separately counted and assessed. Total, 3 divisions, 17 units (settled districts), 20 districts, and 510 towns, TAXATION OF NATIVES IN NORTHERN NIGERIA. 49 Consolidation of Districts. There were no fief-holders in this province, except such as had already become independent chiefs, and so no consolidation was necessary. Office Holders. None The General Tax. The total assessment is £6,097, of which Government takes £4,391 and the native administration £1,706. The division of the latter sum to the Emir of Muri and to district and village heads is not stated. In the Muri Emirate Government takes 50 per cent., in all others 75 per cent., and in the case of the three unsettled pagan tribes the whole tax is shown as paid to Government. The tax includes all the old native taxes. The population of the settled districts is* given at 47,273 adults (20,775 males). The tax is £4,982, which gives an incidence of 2s. 1 \d. per adult, or 4s. 9\d. per male. The population of the three unsettled pagan tribes is given as 44,196 adults. Tax, £1,115; incidence, 6 05d. In the settled districts the incidence varies according to wealth from Is. 5d. to 3s. 2d. The general average incidence is Is. 10 hbd. (Adults 64,971, tax £6,097.) The total population of the tax-paying districts, including children, is given at about 150,000, and at 350,000 for districts not under control. Total, 500,000. Jakadas have been abolished as far as they existed. The Jangali. There are no nomad herds, but a few large herds pay jangali ; the remaining cattle are included in the general lax. The separate collection on large herds has not yet boon organised, and no returns of taxation are given. The Kurdin Sarauta. Is practically non-existent, the only Emirate being the small one of Muri. Income of Principal Chiefs. The gross amount paid to the native administration in Muri is £925, of which the Emir probably retains about £500. The assignment is not yet complete. Realization. About two-thirds is paid in cash ; the remainder chiefly in “black cloths*” which form local currency. They, as well as D 2C472 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 cultivates, ­ 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 contented ­ with the reform. The Resident expresses every confidence ­ 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 powerful ­ 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, Darroro, ­ and Abuja. The instructions regarding the creation of districts under headmen have not as yet apparently been enforced, ­ though it is reported that no difficulty in applying the principles exists. There are therefore no district heads, and TAXATION OF NATIVES IN NORTHERN NIGERIA. 51 the 'British staff collects from each village and pays the Emirs, which is not in accordance with the instructions. The two socalled “ headmen ” are merely farmers of taxes resident at the capitals, and should he abolished. There are said to be four fief-holders in Nassarawa, six in Keffi, and seven in Lafia, who practically do the district work. These should be appointed, and sent to reside in their districts. No payments seem as yet to be made to village heads. There are 12 units of taxation (five chiefs and seven independent tribes), and there are many tribes not yet assessed or included. Number of towns assessed, 902. All Jabadas are abolished. Consolidation of Districts. Should here present no difficulty, but no districts are yet made. Office Holders. There are none who are paid out of the assessment. The chiefs, of course, divide their income with their entourage. The General Tax. The total assessment is £2,177, of which Government has £1,179; the five chiefs divide £910 between them. £5 is paid to “ office-holders,” and £74 to so-called district heads, and £2 to village heads. The general tax includes all the old taxes except jangali. Urban taxes are levied on Keffi (£08) and Darroro (£10). The population is given at 279,934 adults (117,894 males); the incidence is 1'87</. per adult, 4'43d. per male. The incidence on the settled districts per adult is 2'34d., and on unsettled tribes 0'77d. The Jangali. Number of cattle assessed, 7,837. Total tax, £502. Government ­ £251, and owners of Bugas (4) £251. It is collected by the British staff, and no difficulty has been found. It is paid by the settled districts, and adds to their incidence. The Kurdin Sarauta. No information. Total Taxes. The general and jangali amount to £2,679, of which Government ­ receives £1,430 and the native administration £1,249. I) 2 26472 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 remainder ­ going to Government (75 per cent.) and to village heads (5 per cent.). The taxation is absurdly low, and will be inor 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. 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 Government ­ 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. i 54 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 Government ­ 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. Government ­ £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 collection ­ 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 onethird 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 ïaxatioN of Natives in Northern nïgèrîà. 55 get accustomed to decentralization, and for the district heads to learn to use their authority, and do useful work. The people are pleased, but the tax is at present somewhat heavy. There is no extortion, as each village knows exactly what it has to pay. The tax has, on the whole, been very well received. KONTAGORA. Native Rulers and Communities. There is only one Principal Chief, the Emir of Kontagora, and the territory included in this Emirate is only a very small part of the whole province. The remainder is placed under five independent district headmen, including the unsettled Dakakerri tribe in the north. Administrative Organization. There are s’x administrative divisions : Kontagora, Yelwa, Ivwiambana, Zuguma, Kotonkoro and Sakaba. These should be reduced to two or at most three, viz., Kontagora and Zuguma (and possibly either Yelwa or Sakaba). Kontagora comprises 16 districts under headmen, and each of the others is under a district head; total 21. There are thus six units of taxation and 493 towns or villages. Jakadas still receive the tax, but this will be discontinued. District heads all reside in their districts. Consolidation of Districts. This province was not divided into fiefs as most others were. The Emir’s capital was merely a war camp. The new districts under their own chiefs are, I understand, self-contained. Office Holders. Though the Emirate of Kontagora is a very small one, and its adult population is only 21,600, there are 16 office-holders, who are paid salaries amounting to £42, and 10 others paid by the Emir out of his net income. Owing to the fact that the Emir of Kontagora and all his chiefs fled after their defeat, and remained absent for a very long time, there were special opportunities in this province for abolishing these useless titles and offices, and refusing to reconstitute them. In other Emirates they have, for the most part, been absorbed as district heads, or (as in Nupe) simply disallowed. If Kontagora is absorbed in the double province of Zaria this matter will be dealt with. 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. TAXATION OF NATIVES IN NORTHERN NIGERIA. 57 Results. The reform works well, 'but the province has been for so many years in a state of misrule and anarchy that the taxes are not readily paid, or the authority of native.chiefs respected. Progress in this respect is being made. The scheme has “ most certainly proved a success.” Friction and extortion are “ greatly on the decrease.” The chiefs are more than satisfied. BORGU. Native Rulers and Communities. There are no principal chiefs. Kaiama and 13usa rank as independent District Headmen and receive 37^ per cent, of the general tax, retaining 25 per cent., and giving 12& per cent-* to district and village breads. They receive nothing from the independent Fulani, who pay direct to Government. Administrative Organizations. The province is divided into three divisions, Busa, Ivaiama, and the independent Fulani settlements. The first has four district heads, the second five, and the third is represented by five chiefs—total 14. The Fulani towns aré not districts, properly ­ so called, but form groups in the other districts. Except for these, the districts are self-contained. The number of towns is 167. Office Holders. There arc no odice-holders. All district headmen reside in the districts, and there are no separate tax-collectors. The General Tax. The total of the general tax in Borgu is £029, of which Government receives £405, the two chiefs £1134, the district heads £77, and village heads £13. There is no town large enough to pay the urban tax. All taxes have been merged in this. The adult population is estimated at 14,799 (males 7,439). The incidence of the tax is therefore 8'84c¿. per adult (Is. 5*6d. per male). The Jangali. Only one Ruga was assessed. Total tax, £233, of which Government receives half (£117),-and the owner (Busa) £58, Ô8 COLONIAL REPORTS—MISCELLANEOUS. and tlie collectors £58. It is collected by the heads oí villages connected with the herds. Number of cattle, 4,(i(J(J; rate, 5 per cent. No difficulty has been experienced. The Kuiídin Sakauta. Dues not exist. Total Taxes. The general and the jangali taxes amount to £862, of which Government receives £521 and the native administration £841. Income or Principal Chiefs. Ilusa s income is £185; Raima’s £57 only. The latter will increase as Yoruba immigrants settle in South Borgu. Realization. About 80 per cent, is paid in cash, the rest in live stock or cowries. Basis. There is no tradition or custom to go upon, the taxation being new. The general basis is stated at la. per adult, 10a. per smith or dye-pit. Results. The system is popular, both with chiefs and people; the tax is very small, since the province is so poor and depopulated. KABBA. Native Rulers and Communities. There is no principal chief in this province. The population consists of pagan tribes) who are only in one Case under a district head. No information is given of the number of unsettled ­ or independent tribes, and to what extent they arc under chiefs constituting a single unit. Administrative Organization. There are four divisions—Kabba, Okeli, Lokoja, and Kotonkarifi. ¡Only the two latter Rre under district headmen ; the rest being unsettled districts, each village pays direct to taxation on natives in northern nigeria. 59 Government. There are ten tribes shown (so-called units of taxation). 301 towns are shown as assessed, of which 123 pay direct to Government, and 20 different units are named. The Chief of Lokoja city (and surrounding farms) is assumed to rank as a district head. Consolidation of Districts. Not applicable. Office Holders. There are no office-holders other than the Sub-Chiefs of Lokoja city, to whom, say, £300 (out of the total i'750 for native administration) would be assigned, leaving £200 for sanitation and improvements. The General Tax. The total tax (exclusive of Lokoja city) is shewn at £1,603, of which Government takes £1,534, the one district head £40, and village heads £83. There are no other taxes, except licences imposed by Proclamations. All the old Bida Jakadas are abolished. Lokoja city is assessed at 9,v. per compound. Half goes to Government, but the amount is not stated. Captain Larymore proposed a tax of 0a. per adult, realising £2,800. This would give an average of three adults to a “ compound ” (the usual proportion), viz., a tax of 3s. per adult oil an adult population of 10,000, viz., £1,500. I have assumed this figure. Lokoja is a wealthy community, and can afford a higher tax. The returns of population are not very reliable, the children being shown as less than half the adult population. Assuming 80,000 adults (out of a total of 233,191) and deducting 10,000 for Lokoja city, the incidence would be 5'7d. for the outdistricts and 9‘2d. for the whole province, including Lokoja. The Jangali. None. The Kurdin Sarauta. None. Income of Principal Chiefs. The income of the chief of Lokoja is not stated. 1 assume he would take £250 out of the £750 set aside for native administration, ­ &c., from the Lokoja city tax. lie does not rank as a principal chief. Realization. 90 per cent, is paid in cash, the rest in cowries, easily realized—3,000 equal la. 60 COLONIAL REPORTS—MISCELLANEOUS. Basis. In unsettled districts tlie basis is a poll tax of 2d. to '¿d. per adult. In districts formerly under Nupe the old taxes were considered, and the incidence is about la. per adult. It could be raised without discontent. Results. .No friction and no extortion. It is readily -and willingly paid. BASSA. Native Rulers and Communities. There is no principal chief in the province, the district heads being the most important chiefs there are. There are nine different tribes, of whom the Okpotos (260,000) are by far the largest, and form half of the total population. The Munsliis come next with about 88,000, and then the Igarras (40,000), the Bassa Romos (45,000), and the Agatoo (40,000). The Bassa Ngeh are estimated at 25,000. The others are small remnants of tribes (Igberas 7,000, Bassobu 1,640, Epis 1,000), together with a scattered alien population of Hausas, Nupes, Yorubas, &c., of 5,500. Of these, the greater part of the Okpoto and all the Munshis are as yet not under control. The population of the area which pays taxes is estimated at 208,500, and of the uncontrolled area at 321,640 ; total, 525,140. Administrative Organization. There are two administrative divisions, the eastern and the western. These are divided into ten districts, exclusive of the Munshis and of that portion of the Okpotos who are not under control. The district heads have under them twelve subchiefs; ­ 761 towns have been assessed. All districts are selfcontained under their own chiefs. Office Holders. None. . . .* ■ :J •/: The General Tax. The total general tax is £4,387, of which Government has £3,383, district heads £674, and village heads (including subchiefs) £330. There was no previous taxation, and there is no TAXATION OF NATIVES IN NORTHERN NIGERIA. 61 urban tax. The number of males in the taxed areas is given as 61,112, and of adults 135,558; the incidence therefore is 7’76e?. per adult and Is. 5'23¿. per male. The Jangali. None. The Kurdin Sarauta. None, hut it is proposed to institute fees on appointment to office. Income of Principal Chiefs. Native Court fines are estimated at £1G0, which goes to the native administration, raising the district heads to £714 and village heads to £450. Realization. About 90 per cent, is paid in cash. Cowries are 2,600 for 1*. Brass rods (local currency) 5 equals 2s. Basis. Purely capitation tax in this pagan province; aliens, 3s.; natives, 3(7. to Is. The estimate of population allows four per sleeping hut, and one-third as children. Of adults, 45 percent, males, 55 per cent, females. Results. The Resident anticipates that in ten years the whole province ­ will pay 3s., £60,000 (£45,000 to Government). There is no extortion. The tax is naturally not popular at present being new. General. The taxation is high for newly assessed pagans, hut considering ­ the enormous sums paid to these people for rubber, they should be easily able to pay it. The Resident estimates that by more careful collection next year the tribute will be five times as much as is now shown. Native Revenue ” (General) Tax. 62 COLONIAL REPORTS MISCELLANEOUS. . 00 © i-V l“I •rioqui jnop uedopuijo ox a <s CT> OO <M t*. OO CO Ci t— ¡nnpyjoj 'Qvm J9 cl e : s s S 3 sjinpv 0 5 3 = P«1 •soiupi SIS ■saaBHïA I I III 1 ?» ■sjoi.jj8ia noij -tix-cj jo spun m I SUOJStAtP jo ox fill ^ & •ppox 3 Ä sppoil Oâuin A n a H it * 8 c g z •sppoH loijjsia $ 5 : •SJOPIOIJ -ootjjo 0 I •sjomo [udioutJj •sjaiRO [udiouud jo ox -f TO r-4 ^ g $ JU9U1U J0AO 0 oj janoray ert-t. g 0 § W 3 5*3 CD’ CO oo eg S 5 jaeiu -S808SV I'BJOX c-l-l M X % % * Exclusive of Machena, Zango, Gummel, Daura & Kazauri. t Population 2,330,000. I have assumed 3 children to each man and woman. Í No returns available. The Resident states that the amount is £44,000 in round figures. I have taken £40,000. Probably it is really much moro, § Proportion of Jangali which was included in the original total is assumed at £1,600 for Bauchi, £400 Gombe, which is probably very nearly accurate. !| Lafiagi, Shonga, Shari and Egbe apparently omitted. T All pagan independent tribes are omitted. Not yet assessed. ** For City sanitation, Ac., Lokoja. ++ Taxation of Lokoja city not precise, caculated from available data. % >4 W K M sa m « S TAXATION OF NATIVES IN NORTHERN NIGERIA. 63 y w e.c a s ill ! sj i ? fe e ^5 8 3 s a 5a R % ■ss Sfl? w% 5 as « 3 OQ mi ^5 a i i ? a « W~! =■> wo W « m *■«3 fits N ¡5 O £ p WO 5 Z ? a a 8 ; S 8 o* o cas=CQ 64 COLONIAL REPORTS—MISCELLANEOUS T3 r O % . s ■S Û, >5 a, A <1 mO Oh osotot'ioœtiKû 03 05 co o os ^ MOniOiON'iO V NO'it'O HOOOI05 00 0CIC' 50 O CO CO o 05 00 05 CO ■'t r—1 rH T—t 04 r-4 T—1 Ph r-C O rt ii i i cö çS tj gj it aS cS <a P-i A 05 a a O TO 'S e © o Ä CO O’ t~— 05 05 05 OO H O © t- 04 Tf CO „,NONO^00 05 03 © 04 >-< 04 © © c HN©iOC4CON05CO -t © © 50 ,04 © Ilf K^C^CO^t^Oi CO cT CO IO r-H «^10^05^0 3^ CO H H H 04 CO ÎDCOC5COÎÔH 04 % 0-©©©-(fO4Ttl^. © © 50 04 © I:-» -^©-t©©^t^t© 4^ 04 04 © © CO 'tf © © 04 © co © © © © © co i—< eo 50 © CO © 1-1 CO ri © 04 © 04 © -Ü B g e © 50 «tf t-04 C '* t—« 00 O* «i r © © © © 8 S i g » i HHHÇÛ OC5COH 04 H H J a ß H Th © »■a o ©©©0-50©©© © © t- ~* © -t ,,C^©'—I © 50 CD -f © © © t- 04 t— © ^tf © © 50 © ■■t © © t— © 04 © 04 © © -t © t- © © r-i <—i 04 I—I Stf © I I r n « © © © © © © © © © >-l © © 50 it ©~ I r-T — 04 04 t->0 -t © wl 3 iSt:5 5T00H © © io © © 04 O CO CO rH n H H Ol CO 3 H jJIiltli « o q o ,<5 es : i Î Table D.—Incomes (net) of “Principal Chiefs” including Gado, &c. TAXATION OF NATIVES IN NORTHERN NIGERIA. ; i j ill j <u eä % ■< ö H o' cS •S 3 l 1 acaoonj I I I I 113 1 °o » I I I I I I I I I I I 81HOOUI ■So ¡1 9UI00UJ =0. II eaiooai II 118 1 I I ~ I i i : i i 8 i I ' I 1 1 I ■4 ¡4 & I S I 1 O & o$ Ü Ôo KTS M 8 % 2 I I I il I I ■otnoonj HI 5 °o » ° 5 0 i5 'a M s « h 11 i s 11 a a a M K M a ssg w % % ja j: oO oO I I I I H M M M « 26472 COLONIAL REPORTS. The following recent reports relating to His Majesty’s Colonial Possessions have been issued, and may be obtained from the sources indicated on the title page :— ANNUAL. No. Colony, &c. Year. 481 482 483 484 485 480 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 Ceylon St. Lucia Ashanti ... Bermuda Hong Kong St. Helena Weihaiwei Gold Coast Seychelles Falkland Islands Gambia Jamaica ... Northern Territories of the Gold Coast Ceylon ... ... ... Turks and Caicos Islands Bahamas... Barbados Malta ... ... ... ... British Central Africa Protectorate Colonial Survey Committee Grenada Straits Settlements Gibraltar Trinidad and Tobago ... St. Lucia Mauritius Southern Nigeria (Lagos) Somaliland Protectorate Fiji St. Vincent Sierra Leone Southern Nigeria Basutoland British Guiana... Do. Honduras Northern Nigeria 1904 1905 1904-1905 1905 1905-1906 1905 1905-1906 1905 1905-1906 1905 1905-1906 1905 1905-1906 1905 1905-1906 MISCELLANEOUS. No. Colony. Subject. 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Northern Nigeria Miscellaneous Colonies Gold Coast and Sierra Leone Ceylon ... ••• ... Pitcairn Island ... Northern Nigeria Do. do. Southern Nigeria Montserrat Antigua and St. Kitts-Nevis West Indies Ceylon ... ... ... St. Helena Jamaica ... ... ... Mineral and Vegetable Products. Medical Reports. Rubber. Mineral Survey. Report by Mr. R. T. Simon. Cotton, &c. Mineral Survey. Do. Agricultural Industry. Sugar. Work of Imperial Department of Agriculture. Mineral Survey, 1904-5. Agriculture. Cayman Islands. I I 206$06478441 the scale towards document O ro §: O 42 COLONIAL REPORTS—MISCELLANEOUS. Income of Principal Chiefs. There is no precise inf ormation. The Emir of Bauchi receives £1,738 in addition to gado, kurdin sarauta, and fines and presents, while Combe receives £350. Realization. It is optional to pay in coin, cowries, or grain, and some districts pay in cotton, others in horses, cattle, or mats. A considerable part is also paid in cash. “ Kind ” is advantageously ­ realised by auction, cowries = 1,200 to Is., and grain £d. per lb. Basis. It has not been possible to visit every town, but the assessment ­ so far as it has been completed' has been made on the best native information carefully sifted, and this is being gradually checked and verified. Every detail has been considered, and the tax can be paid without straining the resources of the people. The general basis is about 10 per cent, on the wealth of the people. In the pagan areas it is calculated upon the compounds or families, a percentage being added for the wealth of the village in cattle, &c. In the Mohammedan districts it is based on the old taxes. Results. The Emir of Bauchi and his chiefs have given every assistance ­ in the reform, and they realise its advantages. The jabadas ­ and tax-farmers, who are now abolished, are not, of course, well pleased. No trouble has arisen from this decentralization, and none is likely to occur. The peasantry are pleased that the tax is so moderate, and at the abolition of former abuses. There is no discontent, and no extortion is anticipated. The latter has been rendered difficult by the issue of assessment lists in English, Arabic, and Hausa, and the villagers recognise and avail themselves of the right of appeal to the Resident in case of excessive demands. The Resident says that no conceivable ­ scheme could have enabled him to get into touch with the people, and understand the system of native administration as this has done. The pagan tribes, now taxed for the first time, do not, of course, welcome it, but no difficulty is anticipated. —