TAXATION OF NATIVES IN NORTHERN NIGERIA. 
61 
urban tax. The number of males in the taxed areas is given 
as 61,112, and of adults 135,558; the incidence therefore is 
7’76e?. per adult and Is. 5'23¿. per male. 
The Jangali. 
None. 
The Kurdin Sarauta. 
None, hut it is proposed to institute fees on appointment to 
office. 
Income of Principal Chiefs. 
Native Court fines are estimated at £1G0, which goes to the 
native administration, raising the district heads to £714 and 
village heads to £450. 
Realization. 
About 90 per cent, is paid in cash. Cowries are 2,600 for 1*. 
Brass rods (local currency) 5 equals 2s. 
Basis. 
Purely capitation tax in this pagan province; aliens, 3s.; 
natives, 3(7. to Is. The estimate of population allows four per 
sleeping hut, and one-third as children. Of adults, 45 percent, 
males, 55 per cent, females. 
Results. 
The Resident anticipates that in ten years the whole pro 
vince will pay 3s., £60,000 (£45,000 to Government). There is 
no extortion. The tax is naturally not popular at present being 
new. 
General. 
The taxation is high for newly assessed pagans, hut consider 
ing the enormous sums paid to these people for rubber, they 
should be easily able to pay it. The Resident estimates that 
by more careful collection next year the tribute will be five 
times as much as is now shown.