468 A TROPICAL DEPENDENCY of the assurances contained in the British declaration that the native chiefs were themselves henceforward to form an integral part of the administration. But it followed that, unless the British Administration were to allow itself to be made the instrument of misrule, it had to assure itself that the taxes were fair, and that the method of collection did not involve oppression and cruelty.

From this situation a result was evolved so important to the future administration of the country, that I will ask the reader to take patience if I describe it at what may seem to be undue length.

The emirs and councillors of the different states placed their knowledge heartily at the disposal of the British Administration. In many cases it was found that their experience was nil, and that abuses which the name of their government had covered were wholly unknown to them, having been perpetrated by the often worthless favourites who had been allowed to over-ride the proper officials. But they had intelligence and knowledge of native custom, and by the cordial working together of the Native and British Administrations, a system of reformed taxation was elaborated, of which the Imperial Government has in principle signified its approval.

Under this system the aim in the Mohammedan states has been to retain the ancient and legitimate taxes based upon Koranic law, while relief has been given to the peasantry by the abolition of those modern impositions which had been multiplied by the caprice of successive tyrants.

The principal taxes recognised by the law were, first, the *' Zakka," or tithe in corn, which was limited to the two staple crops of the country, dhourra and gero. In theory it was due from Moslems and not from pagans, and should have been devoted to purposes of charity and religion.

In practice it had lost its special character, and in all the provinces except Sokoto it was levied on Moslems and pagans alike. Second, the **Kurdin Kasa," a land tax, which, in exact opposition to the Zakka, was in theory