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.

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 pro vinces, 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 col lection, which consisted either of " farming-out ” taxes to indi viduals 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 ulti mately reached the Emir or Principal Chief was devoted primarily to the support of an army used for purposes of slave- raiding, 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

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