Northern Nigeria

Bibliographic data

Monograph

Identifikator:: 863607721

URN:: urn:nbn:de:zbw-retromon-45464

Document type:: Monograph

Author:: Lugard, Frederick John Dealtry http://d-nb.info/gnd/117667412

Title:: Northern Nigeria

Place of publication:: London

Publisher:: His Maj. Stat. Off.

Year of publication:: 1907

Scope:: 1 Online-Ressource (65 Seiten)

Collection:: Economics Books

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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 con sideration of the position held by the Emir as “ Serikin Musla- min ” (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 administra tion 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, Govern ment 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 recogni tion 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 pro portions : —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 pro portions 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

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