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

Usage license:: Get license information via the feedback formular.

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 independ ent 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 pro vince is thus, Government £8,627, principal chiefs £4,441, district heads £1,888, village heads £1,157, and three office holders £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

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