TAXATION OF NATIVES IN NORTHERN NIGERIA. 
51 
the 'British staff collects from each village and pays the Emirs, 
which is not in accordance with the instructions. The two so- 
called “ headmen ” are merely farmers of taxes resident at the 
capitals, and should he abolished. There are said to be four 
fief-holders in Nassarawa, six in Keffi, and seven in Lafia, who 
practically do the district work. These should be appointed, 
and sent to reside in their districts. No payments seem as yet 
to be made to village heads. There are 12 units of taxation 
(five chiefs and seven independent tribes), and there are many 
tribes not yet assessed or included. Number of towns assessed, 
902. All Jabadas are abolished. 
Consolidation of Districts. 
Should here present no difficulty, but no districts are yet 
made. 
Office Holders. 
There are none who are paid out of the assessment. The 
chiefs, of course, divide their income with their entourage. 
The General Tax. 
The total assessment is £2,177, of which Government has 
£1,179; the five chiefs divide £910 between them. £5 is paid 
to “ office-holders,” and £74 to so-called district heads, and £2 
to village heads. The general tax includes all the old taxes 
except jangali. Urban taxes are levied on Keffi (£08) and 
Darroro (£10). The population is given at 279,934 adults 
(117,894 males); the incidence is 1'87</. per adult, 4'43d. per 
male. The incidence on the settled districts per adult is 2'34d., 
and on unsettled tribes 0'77d. 
The Jangali. 
Number of cattle assessed, 7,837. Total tax, £502. Govern 
ment £251, and owners of Bugas (4) £251. It is collected by 
the British staff, and no difficulty has been found. It is paid by 
the settled districts, and adds to their incidence. 
The Kurdin Sarauta. 
No information. 
Total Taxes. 
The general and jangali amount to £2,679, of which Govern 
ment receives £1,430 and the native administration £1,249. 
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