TAXATION OP NATIVES IN NORTHERN NIGÉRÍA. 27 
General. 
29. The revenue realised by these different taxes has been as 
follows : — 
1903-04. 
1904-05. 
1905-06. 
Canoe Licences ... 
Native Breweries ... 
Native Traders’ Licences 
Caravan Tolls 
Land Revenue 
Total 
£ 
3,390 
294 
1,189* 
21,149 
8,255 
34,277 
£ 
3,066 
1,081 
4,035 
34,719 
21,259 
64,160 
£ 
2,328 
1,0071 
2,312f 
40,494 
34,002 
80,143 
# Includes non-native traders. f Decrease due to partial abolition. 
The general effect of taxation has been to stimulate industry, 
to increase the circulation of currency, and to decrease the diffi 
culty due to the variation in the rate of exchange of cowries. It 
depends for its success on the close and tactful supervision of 
the district headmen by the British staff. The benefit to the 
peasantry of this reform is reported as “ immense,” and it has 
almost equally benefited the upper classes and the traders. In 
no case does it weigh heavily upon the tax-paying communities. 
The classes which do not benefit are the former tax-collectors, 
and the head slaves and satellites of the Emirs’ Courts. 
F. D. Lugard. 
22nd November, 1906.* 
Publication delayed by preparation of map.