TAXATION OF NATIVES IN NORTHERN NIGERIA. 29 
Office Holders. 
The Emir of Sokoto pays the council of six in a liberal way. 
There are no dispossessed fief-holders in Sokoto, Gando, or 
Argungu, and no office-holders in the two latter, except the 
Alkali and the Emir’s personal entourage. Tax-collectors other 
than the district and village headmen do not exist, but there 
are “ kofas,” or messengers, who act as media between the 
Emir and district headmen. 
The General Tax. 
The total of the general tax in Sokoto is £4,459. The Govern 
ment share is £1,115, the Emir’s (net) £2,230, and district and 
village heads receive £1,114. Out of his share the Emir pays 
the council. In Gando the general tax includes some taxes on 
cattle, which hereafter may be more properly included as 
Jangali. The total is £2,076—Government, £1,042; Emir, 
£540; district and village heads, £494. In Argungu the 
Jangali has similarly not yet been separately assessed. The 
figures are:—Government, £300; Emir, £187; district and 
village heads, £113 ; total, £600. The urban tax is included 
in the general tax. Sokoto pays £300, but the capital cities of 
Gando have not yet been assessed. Thus the distribution of 
the general tax for the whole province is : —Government, 
£2,457 ; ; Emirs (3), £2,957 ; district and village heads, 
£1,721; total £7,135. No separate taxes (e.g., on crafts, special 
crops, &c.) existed in this province, and the general tax there 
fore includes only the Zakka and Kurdin Kassa. The former 
is practically abolished as a religious tax. The incidence of 
the general tax is 2'9Gd. per adult. 
The Jangali. 
In the Sokoto Emirate the Jangali (paid on all cattle, whether 
village or nomad) produces £8,382, of which Government takes 
£4,191, the Emir £3,185, and owners of herds £1,006. Herds 
have not evaded in bulk, but probably less than 5 per cent, is 
paid.* In Gando and Argungu the nomad herds have not yet 
been assessed, and such cattle as have paid (about 26,000 out of 
an estimated 100,000) have been included in the general tax. 
The Kurdin Sarauta. 
This tax varies of course yearly. In Sokoto it is estimated 
at £300 (Government £100, Emir £100, district heads 
£100), and in Gando and Argungu at £100 (Government £30, 
Emir £40, district heads £30). 
* The total number estimated is 140,000 cattle and 3,500 sheep and 
goats.