Full text: Northern Nigeria

36 
COLONIAL REPORTS—MISCELLANEOUS. 
district heads (including jangali collectors) £2,363, and village 
heads £1,184 (including £27 to office-holders). Assuming an 
adult population of 480,000 (total population 1,105,000), the 
average incidence is 9'02d. It varies from 6d. to 3s. 
Income of Principal Chiefs. 
General 
Tax. 
Jangali. 
K. Gar 
anta. 
Gado. 
Fines and 
Gaisua. 
Total. 
Shehu 
Bedde 
Nguru 
£ £ 
4,134 475 
307 
Not yet assessed. 
£ 
100 
£ 
1G0 
40 
£ 
200 
53 
£ 
5,009 
400 
Realization. 
About 12 per cent, is paid in cash, 65 per cent, in dollars, and 
35 per cent, in cattle and other kind. It is realised with diffi 
culty. Cowries are not much in circulation, and vary from 
800 to 1,200 for Is. 
Basis. 
The basis is the relative wealth of each village, arrived at 
by a uniform tax on each compound, and a general extra per 
centage on the whole village. It is estimated that the present 
tax is about the same as the former aggregate taxes. Unsettled 
districts are being gradually assessed in a similar way. The 
district and village heads assess the share of the village assess 
ment which shall fall on each individual in proportion to his 
wealth. 
Results. 
The reform has been well received, and the peasantry are 
well satisfied. There has been very little friction, and any 
attempt at extortion is checked by publishing the lists of assess 
ment in Arabic. The amount is brought to the Resident for 
division to save transport to Kuka and back again. Two and 
a hnlf per cent, of the Zakka is set aside for charity.
	        
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