TAXATION OF NATIVES IN NORTHERN NIGERIA. 
3? 
ZAEJA. 
Native Rulers and Communities. 
The only Principal Chief is the Emir of Zaria. Included in 
the Emirate are a large number of pagan tribes, who pay tribute 
t bio ugh the Emir. Ihere are also many independent tribes, 
who pay direct to Government so far as they have been assessed. 
A comparatively small part of the province remains to be 
explored. 
Administrative Organization. 
The province is divided into three administrative divisions: 
(1.) The Hausa (Mohammedan) part of the Zaria Emirate 
w'ith Pirn in, (jwari, and Koriga—headquarters 
Zaria. 
(2.) The pagan part of the Zaria Emirate—headquarters 
Katchia. 
(3.) Independent pagan tribes in the south-west—head 
quarters Wushishi. 
The first division consists of three units; the first, and by 
far the largest, of which pays through the Emir of Zaria; the 
second through Birnin Gwari; and the third consists of the 
single town of Koriga. The first unit comprises 30 districts (not 
yet finally settled) under headmen, who were formerly fief- 
holders and officers of ¿state, together with 35 others. Total 71, 
containing 234 towns. The second comprises the Gwari and 
other groups under the Serikin Birnin Gwari. These are not 
allied to the Southern Gwaris, and are hardly distinguishable 
from the Hausa section. The chief himself and the educated 
men are Mohammedans, and they are assessed in cowries and 
coin, and not in produce. There are three self-contained dis 
tricts and 52 towns. The third unit is the single town of Koriga. 
Total for first division 75 districts and 287 towns. The second 
division includes the purely pagan regions, which are nominally 
under the Emir. Some of these have not yet been explored. 
So far seven districts have been formed, and 103 towns or groups 
of villages assessed. The majority pay through the Emir. The 
third division comprises 18 districts, each of which is a separate 
unit of taxation, with 247 towns. Total three divisions, 21 
units, 100 districts, 637 towns. 
Consolidation of Districts. 
A scheme for making all districts completely self-contained 
is being prepared, and the lists of headmen revised; nine of 
them, being head slaves, will be superseded. Many of the