Northern Nigeria

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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. 5 those taxes or restrict the power of chiefs as to the extent to which they might tyrannise over, or extort from, the peasantry, the object of the present proclamation is to lay down limits to taxation by native chiefs, to define and legalise the various taxes, and to place them under the supervision of the Adminis tration, and at the same time to assign an adequate portion of the revenue so collected to Government.” 3. In order to obtain sufficient information upon which to frame legislation and instructions to Residents, not only were the reports from different provinces carefully studied, but the High Commissioner, during the year 1904, and early in 1905, himself visited every province (except Sokoto, where no taxation had previously existed). The Northern States had, at that time, been so recently incorporated under the Administration that little information had as yet been forthcoming. As a result of this preliminary study a lengthy memorandum was drawn up (April, 1905), in which the various taxes existing in the different provinces were summarised, and full instructions were given to Residents as to the general policy to be pursued. On the enact ment of the Proclamation of 1900 an additional memorandum (No. 21, of April, 1906) was circulated, giving more precise in structions in accordance with the more precise nature of the proclamation, and in order to meet the necessities of accounting and audit (so far as was possible), which are laid down in the financial instructions for Crown Colonies and Protectorates. By the light of the actual experience of a complete year I am now revising these memoranda with the object of meeting the actual difficulties experienced by Residents, of explaining various matters which have been misunderstood, and of giving fuller and more complete instructions regarding the necessary returns. &c., which are required to enable the High Commissioner on the one hand to keep in touch with the taxation of the Pro tectorate, and to promote uniformity, and, on the other hand, to render the accounting and audit easier and more effective. 4. The system thus introduced may be briefly summarised. In the first place, it has been my desire, while promoting a general uniformity in matters in which it is essential that a common policy should prevail throughout the Protectorate, to give as large a latitude as possible to the varying conditions of each Emirate. As years go by these divergencies will tend to disappear, and a single uniform system will be developed, but too drastic a change is, above all things, injudicious in Africa, and amongst a people so conservative of tradition as the popu lation (and especially the Pulani rulers) of Nigeria. The in auguration of British rule is beyond doubt the right moment to introduce important changes which are essential, for at no later time would it be so easy to introduce them, but all that is non- essential can best be introduced gradually. (a) The first essential was that so far as Government is con cerned the innumerable petty taxes should be amalgamated

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