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the scale towards document O ro §: O 42 COLONIAL REPORTS—MISCELLANEOUS. Income of Principal Chiefs. There is no precise inf ormation. The Emir of Bauchi receives £1,738 in addition to gado, kurdin sarauta, and fines and presents, while Combe receives £350. Realization. It is optional to pay in coin, cowries, or grain, and some districts pay in cotton, others in horses, cattle, or mats. A considerable part is also paid in cash. “ Kind ” is advantage ously realised by auction, cowries = 1,200 to Is., and grain £d. per lb. Basis. It has not been possible to visit every town, but the assess ment so far as it has been completed' has been made on the best native information carefully sifted, and this is being gradually checked and verified. Every detail has been considered, and the tax can be paid without straining the resources of the people. The general basis is about 10 per cent, on the wealth of the people. In the pagan areas it is calculated upon the compounds or families, a percentage being added for the wealth of the village in cattle, &c. In the Mohammedan districts it is based on the old taxes. Results. The Emir of Bauchi and his chiefs have given every assist ance in the reform, and they realise its advantages. The jaba das and tax-farmers, who are now abolished, are not, of course, well pleased. No trouble has arisen from this decentralization, and none is likely to occur. The peasantry are pleased that the tax is so moderate, and at the abolition of former abuses. There is no discontent, and no extortion is anticipated. The latter has been rendered difficult by the issue of assessment lists in English, Arabic, and Hausa, and the villagers recognise and avail themselves of the right of appeal to the Resident in case of excessive demands. The Resident says that no conceiv able scheme could have enabled him to get into touch with the people, and understand the system of native administration as this has done. The pagan tribes, now taxed for the first time, do not, of course, welcome it, but no difficulty is anticipated.