Full text: Northern Nigeria

56 
COLONIAL REPORTS—MISCELLANEOUS. 
The General Tax. 
Tlie total assessment is £2,662, of which Government has 
£1,785, the Emir £169, office-holders £42, district heads £283, 
and village heads £383. All taxes have been merged in this, 
but the zakka is not levied as a tax on this province, being 
devoted entirely to religion and charity. Jakadas are not yet 
abolished. On a population estimated at 71,482 adults (36,000 
males), the incidence is 8‘93d. per adult, Is. 5‘72d. per male. 
In the Emirate Government receives 50 per cent., in the other 
districts 75 per cent. In this province village heads receive 
15 per cent., while district heads only get 10 per cent., which 
is contrary to the procedure in every other province. The Emir 
only retains 20 per cent, of the tax of the Emirate for himself. 
His income is unduly small. 
The Jangali. 
* The total cattle assessed are 5,260; value of tax £263, of 
which Government has £132, Emir £61, King of Yauri £17, 
Heads of Itugas (19) £31, and collectors (9) £22. Ko herds 
graze in the province, but there is no difficulty in collecting it 
from the provinces in which they graze. 
The Kurdin Sarauta. 
jMo estimate given. 
Total Taxes. 
The general and jangali taxes amount in all to £2,925, of 
which Government receives £1,917. 
Income of Principal Chief. 
Erom General tax £169, jangali £61 = £230. Amount from 
sarauta, gado, gaisua, and fines not stated. The depopulation 
and poverty of the province is due to the Emir's former raids, 
and he now suffers since he can no longer make a revenue by 
slave-catching. 
Realization. 
About 70 per cent, is paid in cash, and 30 per cent, in kind, 
which is easily realised by auction at the capital. Cowries 
exchange from 2,000 to 2,400 for Is. 
Basis. 
The new assessment consists of an amalgamation of the old 
taxes, but is less severe than formerly. It varies with the wealth 
and ability to pay.
	        
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