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