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COLONIAL  REPORTS—MISCELLANEOUS.  3
No.  40.
NORTHERN  NIGERIA.

MEMORANDUM  ON  TAXATION  OF  NATIVES  IN
NORTHERN  NIGERIA;
BY
Sin  F.  D.  LUGARD,  K.C.M.G.,  C.B.,  D.S.O.,
Late  High  Commissioner.
1.  The  Mohammedan  population  of  Northern  Nigeria  had
from  time  immemorial  been  accustomed  to  pay  certain  tithes
in  accordance  with  Koranic  Law,  and  had  imposed  taxation
upon  their  pagan  vassals.  Residents  of  provinces  were  directed
to  enquire  into  the  methods  of  taxation  in  vogue  in  their  provinces, ­
  and  to  submit  reports.  These  were  necessarily  very
imperfect,  but  they  revealed  the  fact  that  the  original  system
had  been  extraordinarily  complete  and  well  Organised,  and  that
it  had  attained  a  high  development,—embracing  death  duties,
complicated  taxes  on  traders,  class  taxation  on  special  industries
and  crafts,  special  taxes  upon  lucrative  crops,  market  dues,  and
an  almost  endless  variety  of  other  imposts  in  addition  to  the
tithe  on  the  staple  crop  paid  by  Mohammedans  and  the  tribute
claimed  from  pagans.  They  revealed  further  that  the  original
system,  which  appeared  to  have  been  singularly  fair  and  well
apportioned,  had,  to  an  extent  which  varied  in  each  province,
become  debased  by  oppressive  additions,  by  the  system  of  collection, ­
  which  consisted  either  of  "  farming-out  ”  taxes  to  individuals ­
  who  paid  a  certain  sum  for  the  privilege,  and  made  all
they  could  by  extortionate  demands  from  the  taxpayers,  or  ¿by
the  appointment  of  taxgatlierers  (named  Jabadas  or  Ajele),
who,  in  many  provinces,  lived  on  the  people,  and  exercised  a
very  oppressive  tyranny.  The  gross  amount  received  from  the
taxpayers  was  frittered  away  among  these  collectors  and  a  host
of  persons  who  held  titles  at  the  capital,  but  these  offices  were
for  the  most  part  sinecures,  while  the  net  amount  which  ultimately ­
  reached  the  Emir  or  Principal  Chief  was  devoted
primarily  to  the  support  of  an  army  used  for  purposes  of  slaveraiding,
  or  for  punitive  expeditions  against  Pagan  tribes  (with
which  the  acquisition  of  slaves  was  closely  connected)  and
secondly,  to  the  maintenance  of  a  crowd  of  slaves  and  parasites
who  absorbed  the  power  which  properly  belonged  to  the  holders
of  State  offices,  and  to  the  territorial  chiefs  who  held  districts  in
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