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COLONIAL REPORTS—MISCELLANEOUS. 3
No. 40.
NORTHERN NIGERIA.
MEMORANDUM ON TAXATION OF NATIVES IN
NORTHERN NIGERIA;
BY
Sin F. D. LUGARD, K.C.M.G., C.B., D.S.O.,
Late High Commissioner.
1. The Mohammedan population of Northern Nigeria had
from time immemorial been accustomed to pay certain tithes
in accordance with Koranic Law, and had imposed taxation
upon their pagan vassals. Residents of provinces were directed
to enquire into the methods of taxation in vogue in their pro
vinces, and to submit reports. These were necessarily very
imperfect, but they revealed the fact that the original system
had been extraordinarily complete and well Organised, and that
it had attained a high development,—embracing death duties,
complicated taxes on traders, class taxation on special industries
and crafts, special taxes upon lucrative crops, market dues, and
an almost endless variety of other imposts in addition to the
tithe on the staple crop paid by Mohammedans and the tribute
claimed from pagans. They revealed further that the original
system, which appeared to have been singularly fair and well
apportioned, had, to an extent which varied in each province,
become debased by oppressive additions, by the system of col
lection, which consisted either of " farming-out ” taxes to indi
viduals who paid a certain sum for the privilege, and made all
they could by extortionate demands from the taxpayers, or ¿by
the appointment of taxgatlierers (named Jabadas or Ajele),
who, in many provinces, lived on the people, and exercised a
very oppressive tyranny. The gross amount received from the
taxpayers was frittered away among these collectors and a host
of persons who held titles at the capital, but these offices were
for the most part sinecures, while the net amount which ulti
mately reached the Emir or Principal Chief was devoted
primarily to the support of an army used for purposes of slave-
raiding, or for punitive expeditions against Pagan tribes (with
which the acquisition of slaves was closely connected) and
secondly, to the maintenance of a crowd of slaves and parasites
who absorbed the power which properly belonged to the holders
of State offices, and to the territorial chiefs who held districts in
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