470 A TROPICAL DEPENDENCY labour, of which slavery was, of course, the base. In addition to these there were almost countless special taxes, such as those on date palms, honey, dancing girls, prostitutes, gamblers, &c., which can only be classed as various, and were imposed almost at will. In Bornu the traditional taxes, of which a careful separate study was made by the Resident, Mr. Hewby, were found to be the orthodox Zakka, Jangali, and Gado, with another called the '* Haku Binirum," which was of the nature of a graduated tax on property, whether represented by land or other forms of wealth.

Upon the assumption of British rule the Residents of every province were instructed to study and report upon the existing system, its uses and abuses. As a result of their reports, combined with the advice and help given by the native administrations, the following reformed system has been compiled.

All agricultural taxes, with the exception of the Sokoto Gaisua, and its provincial counterpart, the Kurdin Sarauta, are to be merged in a general assessment which will be paid as heretofore, but under a reformed system of collection, to the Native Administration, and of which it is proposed to allot a definite proportion to the uses of the Native and the British Governments. It will be a matter of arrangement what expenses shall be borne by each.

The Sokoto Gaisua and the Kurdin Sarauta will be retained as a traditional recognition of suzerainty, but will be much reduced in amount. The reduced Sokoto tribute will henceforth be paid to the British Government, from whom investiture is now received, but it will be in every case deducted from the amount due on other counts to the British Government, and a portion of it will be given by the British Government to Sokoto to be used for charitable and religious purposes, in acknowledgment of the special position of the Emir of Sokoto as religious head of the church of the Soudan. The Kurdin Sarauta, or appointment tax, will be paid as before to the local chiefs, but it will be nominal in amount, and the chief