TAXATION OF NATIVES IN NORTHERN NIGERIA. 39 
Basis. 
The original basis was the hoe, viz., the acreage of a man’s 
holding. It was about 3s. to 4s., and varied with the fertility 
of the soil, proximity to markets, &c. It was in itself extremely 
fair, apart from the irregularities which grew up later. The 
pagans, whose wealth consisted in selling their children, were 
assessed in slaves, except the Gwaries, who are singularly un- 
prolific, and paid in cowries, Is. 2d. per hoe. They are now 
all assessed at a very low rate in cowries—Chawai in horses. 
Results. 
The reform is very popular with the peasantry. The former 
fief-holders now get no tribute in slaves from the pagans, but 
they benefit by the abolition of the intermediaries in the Hausa 
districts, of which they are now headmen, and on the whole 
are not dissatisfied. A paper in English, Arabic, and Hausa is 
given to each village showing its assessment, and the peasantry 
recognise, and avail themselves of, the right of appeal to the 
Resident; jakadas and tax farmers are not, of course, pleased, 
but the Emir gains in the process. 
General. 
The returns of this province will be considerably increased 
when the jangali is organised, and the unassessed districts 
included. The only other tax is the canoe tax in extreme south 
west, which yields about £100 per annum. 
BAUCHI. 
Native Rulers and Communities. 
There are two Principal Chiefs in this province, the Emirs of 
Bauchi and of Gombe. The bulk of the population consists of 
pagan tribes speaking 04 different languages; some of them are 
not yet under control, and others only partially so. The Emi 
rate of Bauchi is a very well ordered native administration. 
In the independent pagan areas paying direct to Government 
about 90 per cent, is assigned to revenue and 10 per cent, to 
village heads. As these are grouped into districts a share of 
about 20 per cent, will be assigned to the district headman, 
e.g., Government 75 per cent., District heads 20 per cent., village 
heads 5 per cent.