32 COLONIAL REPORTS—MISCELLANEOUS. 
with. The largest town of a fief-holder was selected, and suffi 
cient towns were grouped around it so as to equal in tax-paying 
capacity the aggregate of his former scattered fiefs. The 
larger and more influential chiefs were given the districts fur 
thest from the capital. Katsena has also been completed ; the 
fiefs were not so intermixed there. Katagum required no 
change, as the districts were already self-contained, and the 
chiefs resident upon them. The other Emirates still re 
quire to be done. The former fief-holders have now 
become district headmen. Assessment can now be undertaken, 
and all old taxes merged into one—district by district—with the 
aid of the headman. 
Office Holders. 
The Resident states that there are no authorised office-holders 
other than the ex-fief-holders, now district heads. I think, 
however, that later on, when district heads reside fully in 
their districts, it may be necessary to assign a separate salary 
to the Wazeri, the Alkali; and other prominent functionaries. 
There are no dispossessed fief-holders unprovided with districts. 
In Katagum there are 20 office-holders, practically all of whom 
will be abolished. In Hadeija there are none except the Gala- 
dima and Alkali. 
The General Tax. 
The original native assessment has for the present been 
adopted as the preliminary assessment, and is considered a very 
fair one. Taxes have not yet been merged, but are collected 
in the old way. The new system was deferred until the re 
grouping into districts was finished. Government only took 
one-fourth of the tax in the Kano Emirate, simply because the 
remainder could not be realised, but the full half will be col 
lected this year. Even the one-fourth was not fully realised. 
Katsena pays half, and the assessment is now on a very satis 
factory basis, the district heads having taken great pains in 
rendering accounts. The Resident states that the general tax 
amounts to about £44,000, but I have assumed £40,000 only 
in the absence of precise returns. Half is assigned to Govern 
ment and half to the native administration. The shares of the 
latter have not yet been fixed, but, roughly speaking, the Emir 
has half and the other half is divided among district and village 
headmen. The adult population is not given, nor the number 
of males. The gross population is 2,330,000 ; if three-fifths 
were children, the adults would be 920,000, and the incidence 
would be 10'43<¿. per adult or (assuming males at 44,000) 
T?. 9'8M. per male. 
The Jangali. 
All herds are nomad. Nothing has yet been done to supervise 
the collection of this tax, or to ascertain what herds there are, 
and tq whopi they belong, &c. Recent disturbances at Sofsoto