taxation on natives in northern nigeria. 
59 
Government. There are ten tribes shown (so-called units of 
taxation). 301 towns are shown as assessed, of which 123 pay 
direct to Government, and 20 different units are named. The 
Chief of Lokoja city (and surrounding farms) is assumed to 
rank as a district head. 
Consolidation of Districts. 
Not applicable. 
Office Holders. 
There are no office-holders other than the Sub-Chiefs of 
Lokoja city, to whom, say, £300 (out of the total i'750 for 
native administration) would be assigned, leaving £200 for 
sanitation and improvements. 
The General Tax. 
The total tax (exclusive of Lokoja city) is shewn at £1,603, 
of which Government takes £1,534, the one district head £40, 
and village heads £83. There are no other taxes, except 
licences imposed by Proclamations. All the old Bida Jakadas 
are abolished. Lokoja city is assessed at 9,v. per compound. 
Half goes to Government, but the amount is not stated. Captain 
Larymore proposed a tax of 0a. per adult, realising £2,800. 
This would give an average of three adults to a “ compound ” 
(the usual proportion), viz., a tax of 3s. per adult oil an adult 
population of 10,000, viz., £1,500. I have assumed this figure. 
Lokoja is a wealthy community, and can afford a higher tax. 
The returns of population are not very reliable, the children 
being shown as less than half the adult population. Assuming 
80,000 adults (out of a total of 233,191) and deducting 10,000 
for Lokoja city, the incidence would be 5'7d. for the out- 
districts and 9‘2d. for the whole province, including Lokoja. 
The Jangali. 
None. 
The Kurdin Sarauta. 
None. 
Income of Principal Chiefs. 
The income of the chief of Lokoja is not stated. 1 assume 
he would take £250 out of the £750 set aside for native ad 
ministration, &c., from the Lokoja city tax. lie does not rank 
as a principal chief. 
Realization. 
90 per cent, is paid in cash, the rest in cowries, easily 
realized—3,000 equal la.