NIGERIA UNDER FULANI RULE 403 powers and constitution of the courts varied in every Fulani province, but in all the tendency was to inflict heavy fines for the benefit of the emir and the court.

In all, without exception, such justice as there was, was bought and sold.

The system of taxation, like the system of justice, originally based in the Haussa States upon Koranic law, and in the first instance adopted by the conquerors, was similarly debased. The legitimate taxation established under the Haussa dynasties divides itself roughly into the four classes of taxes on land and crops ; taxes on cattle ; taxes on handicrafts and trades ; customs, tolls, and death duties. To these there was added, in the first instance, a tax payable from all the conquered states to Sokoto and Gando, which, though payable from Moslem to Moslem, and called by a different name to distinguish it from the tribute only lawfully to be taken from pagans, was, in fact, the equivalent of a tribute, and by its payment conveyed the recognition of sovereignty. Had this been all, the conquered states might reasonably have accepted the inevitable. But if the abuse of justice is one of the means by which arbitrary authority can assert its power, the abuse of taxation is an even more fruitful and more tempting method. Taxes multiplied in the Fulani states. Under the four legitimate headings, now increased by the institution of the Sokoto and Gando tribute to five, each ruler invented at his will new imposts.

Even in Bello's lifetime, Haussa trade was, according to the contemporary observation of Clapperton, hampered under Fulani rule by heavy dues. In the degradation of Fulani rule in the latter half of the century, trade was practically destroyed, and agriculture rendered almost impossible by the ceaseless creation of new taxes. Not only were new taxes imposed at the will of each new ruler, but the collection of existing taxes was made the subject of such abuse as the collection of taxes has been ever subject to in countries where personal authority has supported law. A body of alien tax-gatherers fastened