26 
COLONIAL REPORTS—MISCELLANEOUS. 
It was two-fold. In the first place it was designed as a 
check upon the engagement of natives for convoy work and 
their subsequent detention as labourers at a distant place while 
their wives and families were left unprovided for,—a system the 
obvious results of which need not be dwelt upon ; and secondly 
it was intended to place a premium upon the use of transport 
animals in lieu of human carriers, and thus to gradually dis 
courage the latter system and convert the carriers into agricul 
turists (which they readily become), and so to increase the pro 
ductive industry of the country. The Administration itself led 
the way by prohibiting the use of carriers as a means of trans 
port for Government officials and Government stores, except 
where transport animals could not be used (on account of tsetse 
fly, &c.) or in cases of emergency where no roads existed (mili 
tary expeditions, &c.). The tax, I think, did much to attain 
the objects sought, but it was the subject of repeated protests 
on the part of the Niger 'Company in regard to their mining 
areas in the Bauchi province. The route to these tin mines was 
not as yet practicable for animals, and the Company intimated 
their intention of substituting animals for men as soon as it was 
feasible to do so. In these circumstances the capitation fees 
were withdrawn, but as soon as the route is made practicable I 
think means should be found to prohibit the use of carriers, 
whose thieving and looting propensities do incalculable harm, 
and cause bitter discontent and resentment among the villagers 
on the routes they traverse. That the hardship inflicted by 
these capitation fees has not hitherto been a very severe one is 
proved by the fact that the total receipts from this source 
(whether foreign or extra-local) were in 1904-5 only £90 5s., 
and in 1905-6 £103 2s. 6d. 
28. (/.) Horse Tax.—Finally, I would add a brief word 
regarding a tax which I had in contemplation, but which 
has not yet assumed any definite form. Its object is not 
for revenue, but to improve the breed of horses, and I think 
it would receive the ready support of the native chiefs of 
settled districts, to which at first its operation might be con 
fined. I would propose to levy a small tax upon all entire 
horses under the age of one year in the first year, under two 
years old in the second year, under three years in the third 
year, and under four years in the fourth year, and so on. 
Geldings would be exempt from the tax, and also stallions 
which had passed a certain standard and received a certificate 
from a veterinary surgeon or other person competent to judge. 
The persons authorised to issue certificates would be notified 
from time to time by the High Commissioner. Animals which 
were adjudged to be of especial excellence would be awarded 
prizes—to be met from the proceeds of the tax. Government 
would keep high class stallions at a few of the principal 
centres of horse-breeding, and any mare which had received 
a certificate would be served free. For identification of certi 
ficated animals brands would be used, as in India.