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COLONIAL REPORTS—MISCELLANEOUS. 
Income of Principal Chiefs. 
There is no precise inf ormation. The Emir of Bauchi receives 
£1,738 in addition to gado, kurdin sarauta, and fines and 
presents, while Combe receives £350. 
Realization. 
It is optional to pay in coin, cowries, or grain, and some 
districts pay in cotton, others in horses, cattle, or mats. A 
considerable part is also paid in cash. “ Kind ” is advantage 
ously realised by auction, cowries = 1,200 to Is., and grain £d. 
per lb. 
Basis. 
It has not been possible to visit every town, but the assess 
ment so far as it has been completed' has been made on the best 
native information carefully sifted, and this is being gradually 
checked and verified. Every detail has been considered, and 
the tax can be paid without straining the resources of the 
people. The general basis is about 10 per cent, on the wealth 
of the people. In the pagan areas it is calculated upon the 
compounds or families, a percentage being added for the 
wealth of the village in cattle, &c. In the Mohammedan 
districts it is based on the old taxes. 
Results. 
The Emir of Bauchi and his chiefs have given every assist 
ance in the reform, and they realise its advantages. The jaba 
das and tax-farmers, who are now abolished, are not, of course, 
well pleased. No trouble has arisen from this decentralization, 
and none is likely to occur. The peasantry are pleased that 
the tax is so moderate, and at the abolition of former abuses. 
There is no discontent, and no extortion is anticipated. The 
latter has been rendered difficult by the issue of assessment 
lists in English, Arabic, and Hausa, and the villagers recognise 
and avail themselves of the right of appeal to the Resident in 
case of excessive demands. The Resident says that no conceiv 
able scheme could have enabled him to get into touch with the 
people, and understand the system of native administration as 
this has done. The pagan tribes, now taxed for the first time, 
do not, of course, welcome it, but no difficulty is anticipated.