TAXATION OF NATIVES IN NORTHERN NIGERIA. 31 
.Results. 
The tax is a distinct success, and works without friction or 
extortion by collectors. It has been well received by both 
chiefs and peasantry. The latter are well satisfied with its 
fairness. The cattle owners, of course, pay a far heavier tax than 
agriculturists. The Emir’s authority over the district headmen 
has been upheld and strengthened. The tax is paid “ rapidly 
and readily." 
General. 
No taxation previously existed in the province, except zakka, 
jangali, and kurdin sarauta. The assessment of the new kur- 
din kassa was made by the Emir (who summoned all district 
heads for the purpose) and approved by the Resident, who has 
not yet himself visited all towns and checked it. Taxes are 
all paid through the Emirs. The tax is at present low, and 
can be increased later on. 
KANO. 
Native Rulers and Communities. 
“ Principal Chiefs ” in this province are Kano, Katsena, 
Hadeija (including Bilmari), and Katagum (including Messau, 
Dumbun, and Chira). Zango and Machona, Daura, Kazauri, 
and Gunnnel are under independent headmen. There are no 
unsettled districts paying direct to Government. 
Administrative Organization. 
There are six administrative divisions:—(1) and (2) Kano 
proper; (13) Katsena (including Kazauri and Daura); (4) Kata 
gum (including Messau and pagans and Dumbun) ; (5) Hadeija 
(including Machena and Bilmari and pagans) ; and (ti) Gummel 
(including Zango and Dingaas). The district heads are in all 
cases the old fief-holders. There are 132 in Kano, and 18 in 
Katsena. The former reside partly in their districts, and part 
of the year at the capital. The Katagum division would in 
clude 12 districts, the Hadeija 11, and the Gummel district 7. 
These are not as yet actually settled and headmen appointed. 
Consolidation of Districts. 
The scheme of grouping towns in a territorial district under 
a headman, though a task of immense labour, was satisfactorily 
initiated. The whole of the Kano Emirate has been dealt