NIGERIA UNDER BRITISH RULE 469 levied only upon conquered pagans. In practice it was arbitrarily levied, and was subject to purely capricious increase. Third, the plantation tax was a tax levied upon all crops other than the two which paid Zakka. Fourth, there was the *' Jangali " or cattle tax : it was originally a tithe, and was levied only on cattle, and not on flocks. Fifth, the Sokoto Gaisua was a varying sum paid by all subordinate emirates to Sokoto and Gando : in theory it was a tax upon the rich, and represented an acknowledgment of suzerainty, having its counterpart in the present usually made upon appointment by lesser chiefs to their superiors. In practice it became a levy made by emirs upon all their subordinate chiefs, and consequently through them upon the peasantry. The emirs retained a portion of it for their own benefit, and sent a portion to Sokoto. Before the British occupation many emirates had ceased to send their contribution to Sokoto, and when British suzerainty was substituted for that of Sokoto they took the opportunity to discontinue it. In Sokoto, which was a Moslem province, no taxes were levied except the Zakka. Consequently Sokoto was at first deprived of revenue. Sixth, the '* Kurdin Sarauta " was an accession duty paid by every chief or holder of office on appointment. The abuse of this tax had led to the sale of offices to the highest bidder, and put a premium on the dispossession of holders of office in order that vacancies might be created. Seventh, there was a tax on handicrafts, under which head fresh impositions were perpetually devised.

Eighth, there was a tax on traders, under which head merchants, brokers, shop-keepers or common vendors in the market, all paid their contributions to the revenue. Caravan tolls were apart from these, and ought perhaps to constitute a separate heading. Ninth, there was Gado or death duties, complete enough to satisfy the most Radical of European reformers, under which, when there was no direct heir, whole estates lapsed to the emirs. Tenth, there were fines, court bribes, presents, arbitrary collections made on special occasions, and forced