TAXATION OF NATIVES IN NORTHERN NIGERIA. 57 
Results. 
The reform works well, 'but the province has been for so 
many years in a state of misrule and anarchy that the taxes are 
not readily paid, or the authority of native.chiefs respected. 
Progress in this respect is being made. The scheme has “ most 
certainly proved a success.” Friction and extortion are 
“ greatly on the decrease.” The chiefs are more than satisfied. 
BORGU. 
Native Rulers and Communities. 
There are no principal chiefs. Kaiama and 13usa rank as 
independent District Headmen and receive 37^ per cent, of the 
general tax, retaining 25 per cent., and giving 12& per cent-* 
to district and village breads. They receive nothing from the 
independent Fulani, who pay direct to Government. 
Administrative Organizations. 
The province is divided into three divisions, Busa, Ivaiama, 
and the independent Fulani settlements. The first has four 
district heads, the second five, and the third is represented by 
five chiefs—total 14. The Fulani towns aré not districts, pro 
perly so called, but form groups in the other districts. Except 
for these, the districts are self-contained. The number of towns 
is 167. 
Office Holders. 
There arc no odice-holders. All district headmen reside in 
the districts, and there are no separate tax-collectors. 
The General Tax. 
The total of the general tax in Borgu is £029, of which 
Government receives £405, the two chiefs £1134, the district 
heads £77, and village heads £13. There is no town large 
enough to pay the urban tax. All taxes have been merged in 
this. The adult population is estimated at 14,799 (males 7,439). 
The incidence of the tax is therefore 8'84c¿. per adult (Is. 5*6d. 
per male). 
The Jangali. 
Only one Ruga was assessed. Total tax, £233, of which 
Government receives half (£117),-and the owner (Busa) £58,