Das Arbeitsrecht der Čechoslovakischen Republik

Bibliographic data

Monograph

Identifikator:: 177130992X

URN:: urn:nbn:de:zbw-retromon-153391

Document type:: Monograph

Author:: Wokurek, Ludwig

Title:: Das Arbeitsrecht der Čechoslovakischen Republik

Place of publication:: Brünn

Publisher:: Verlag des "Hauptvereines deutscher Ingenieure in der Čsl. Republik"

Year of publication:: 1928

Scope:: XI, 405 S.

Digitisation:: 2021

Collection:: Economics Books

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TAXATION OF NATIVES IN NORTHERN NIGERIA. 19 of Government (State officials, &c.), to support, and who, there fore, 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 terri tory they passed through. Even more vexatious than these demands was the enforced delay at each large city, for a cara van 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

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