TAXATION OF NATIVES IN NORTHERN NIGERIA. 33 
have delayed this matter. Herds have been counted in Kata- 
gum and Hade i ja, but no figures are given. The Resident 
states that the tax amounts to £0,000, which is shared equally 
between the Government and the native administration. 
The Kurdin Sarauta. 
Hone is levied in the Kano Emirate. The sale of offices was 
prevalent at Katsena, but has been stopped. Ko kurdin 
sarauta has yet been substituted. No information is available 
regarding the other Emirates. 
Total Taxes. 
The total of the general tax and jangali is stated by the 
Resident to reach the large total of £50,000, but I have 
assumed £40,000 only, pending precise returns. 
Income of Principal Chiefs. 
In the Kano Emirate the Emir derives no income from kur 
din sarauta, nor from gado, nor from fines of court, but the old 
Sokoto gaisua levied on horses is worth about £000 per annum ; 
this is illegal and will cease. There is no information regard 
ing the other Emirates. The net incomes of the Principal 
Chiefs are probably as follows: — 
Emir of Kano, £8,500 Katagum, £240; Hadeija, £510; 
Katsena, £2,000. 
Realization. 
The tribute is paid wholly in kind, chiefly cowries, and the 
very greatest difficulty is experienced in realising them. 
Cowries sell for 1,400 to Is. There is an increasing demand for 
silver. 
Basis. 
As no new assessment has as yet been made, there is no basis 
to discuss. It will be the old taxes merged into one and 
simplified, all separate collection being abolished. In Katagum 
and Hadeija there was a-compound tax of 2s. and in Hadeija a 
tax of Is. per slave. At present the tax varies with crops 
annually. The Resident says that the substitution of a fixed 
sum (in lieu of all taxes) per village can only be effected 
gradually. 
Results. 
Results are at present limited to “ consolidation.” The Emir, 
of course, does not much like the decentralization of the despo 
tic power he formerly exercised, but has loyally assisted. The 
head slaves and hangers-on, who were formerly all powerful, 
and are now ousted, of course, resent the change which vests 
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