TAXATION OF NATIVES IN NORTHERN NIGERIA. 
35 
Office Holders. 
There are three fief-holders left, who reside in Kuka, viz., 
the Shehu’s brother, and official “ mother” and “ sister,” each 
receive 20 per cent, of the tax of one small village. The 
total is only £27, and may perhaps next year be paid as a fixed 
salary by the Shehu, and the fiefs abolished. There are no 
other office-holders outside the Shehu’s entourage to whom at 
present any fixed salary has been allotted. Tax collectors 
other than the district and village headmen do not exist, but the 
Shehu has been authorised to appoint agents, with no executive 
power whatever, to represent him with each Ajia. (district head), 
to keep him in touch, and report death duties, &c. The Limam, 
Alkali, Shettima-Kanuri, and about three others ( = six), are 
the authorised office-holders at the capital. 
The General Tax. 
The total of the general tax (binirum) in Borau proper is 
£13,585, of which Government receives £6,793, the Shehu 
retains £4,134, and pays to district heads £1,888, and village 
heads £770. tin Bedde the total tax is £682, Government £341, 
Mai Sale £307, village heads £34. The taxes of the independ 
ent districts amount to £1,873, of which Government takes 
£1,493, and village heads £380. The urban tax on Koka is 
£400. The distribution of the general tax for the whole pro 
vince is thus, Government £8,627, principal chiefs £4,441, 
district heads £1,888, village heads £1,157, and three office 
holders £27. Total £16,140. All taxes have been merged in this 
except the jangali. The proportions are : Government 50 per 
cent., principal chiefs 25 per cent., district heads 20 per cent., 
village heads 5 per cent, of total in settled districts on an 
average. The incidence of the general tax is 8 7d. per adult. 
The Jangali. 
The Jangali is levied on nomad herds only. The total 
amount is £1,900, of which Government receives £950, the 
Shehu £475, the head of the Shuwas (who does not pay his 
sheiks), and the clan heads of the Fulani £475. It is collected 
by heads of clans and Government couriers, with no special 
difficulty. Nomads pay no land tax. 
The Kurdin Sarauta. 
Is estimated at about £100. Government takes no share. 
Total Taxes. 
Exclusive of Sarauta, the total taxon the province is £18,040, 
of which Government receives £9,577, principal chiefs £4,916, 
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