Die Regierung im Kampfe gegen die Sozialverischerung

Bibliographic data

Monograph

Identifikator:: 1011124114

URN:: urn:nbn:de:zbw-retromon-51731

Document type:: Monograph

Author:: Verkauf, Leo http://d-nb.info/gnd/1147997659

Title:: Die Regierung im Kampfe gegen die Sozialverischerung

Place of publication:: Wien

Publisher:: Verlag des "Arbeiterschutz"

Year of publication:: 1911

Scope:: 1 Online-Ressource (48 Seiten)

Digitisation:: 2018

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: II. Die Selbständigenversicherung

Collection:: Economics Books

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 with drawn, or practically so. It may, perhaps, render this memo randum 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 diffi culty 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 mer chant. 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 incom plete, 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

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