THE ADMINISTRATION OF COLONIAL TAXATION IN ZARIA PROVINCE

THE ADMINISTRATION OF COLONIAL TAXATION IN ZARIA PROVINCE

 

 

CHAPTER ONE

INTRODUCTION

1.1  BACKGROUND OF THE STUDY

The division of Africa among the European colonizing powers—France, Britain, Germany, Belgium, the Netherlands, Italy, and Portugal—was essentially finished by 1900. The general contours of the colonial boundaries were already established, even though the precise demarcation of those boundaries had yet to be accomplished. 1 This achievement paved the way for a new era of imperial dominance during which Zaria and the rest of Nigeria were subjected to colonial control. This series of events led to the conquest of the Zaria Emirate and the construction of Zaria Province and its Districts as a means of establishing colonial dominance. Administratively, the Northern area was divided into provinces, which were further divided into divisions, which were then further divided into districts. 2 Kagarko District was developed from these administrative structures. Captain Abadie served as the Resident in charge of the provincial government when Zaria was declared a province in March 19023. This occurred during the rule of Emir Kwassau Muhammadu Lawal, a Yero ancestor (1897-1902). 4 The study’s research region, Kagarko, was one of Zaria province’s southern districts in 1902. 5 Kajuru, Chawai, Lere, Kagarko, Kachia, Chikun, Zangon Kataf, Kagoro, Maroa, Jaba, Jema’a, Gwantu, Ayu, Bishini, and Birakatu made up this Southern Division.6

1 History of West Africa Volume 11, edited by J. F. Ajayi and M. Crowther, Longman 424. London, 1974. The British in Northern Nigeria, by R. Heussler. New York, 1968: Longman, Oxford University Press, p. 3 Smith.administration M.G.’s in Zazzau, 1800–1900. London and Oxford.

Gazetteers of the Northern Provinces of Zaria, Volume 1. The Hausa Emirates, 1960.p.202 4 Green-Kirk (Bauchi, Sokoto, Zaria, Kano) Frank Cass, London, 1972, pages 14 and 5; ibid., p.
Studies in the History, Politics, and Cultures of the Southern Kaduna People’s Groups, by James I. Jos, Nigeria: Landsomas Press Ltd, 1997, p.

2
The majority of the population of Kagarko speaks Koro.
The Gbagyi, Jaba, Hausa, and Fulani are some of the additional ethnic groups in the region. This thesis’ major objective is to examine how colonial taxes were administered in the Kagarko District between 190 and 1600 AD. The study aims to uncover the many ways colonists made money in the region, with taxation serving as the colonial government’s main revenue source.

Colonialism mostly served the purpose of gaining economic advantage rather than just political subjugation. The colonialists’ primary tool for achieving this economic advantage was the management of taxation. Hence, colonial taxes was present.

the estimation, imposition, and collection of a specific amount of money on essential elements of peoples’ life. It entailed taxing everyone beyond a certain age as well as their economic assets. 8 So, the imposition of colonial taxation in Kagarko District was primarily motivated by British capitalist and imperialist goals. This study project aims to highlight the types of tax assessment, levying, and collection that occurred in Kagarko District during the period chosen for analysis in light of this capitalist’s economic purpose.

In general, tax is a mandated payment that the government collects from citizens or businesses in order to fund necessary expenditures for the general benefit. In locations where taxes were levied, taxes have long been the primary source of funding for governments.

Although taxes have historically been a source of disdain for many residents who view them as nothing more than government extortion, they were intended to fund important services for the general populace. So, for many individuals, paying taxes was not advantageous but rather an act of extortion and abuse, especially during the colonial era. The criteria of equality, certainty, convenience, and neutrality should all be considered while determining taxes. To support this claim, Adams Smith claims in his book the Wealth of Nations should be based on the individual‘s ability to pay and that there should be some equivalence between what the individual pays and the benefits he subsequently receives from governmental activities.

However, this study contends that these principles were not followed in the administration of colonial taxation in Kagarko District. This is further substantiated in the subsequent chapters of this research work. More so, the political, economic and social implication of colonial taxation on the people of Kagarko will also constitute the thrust of this work. Therefore, this study intends to unravel the role of colonial taxation in the disruption of the developmental process in the area.

1.2    STATEMENT OF THE PROBLEM

British foray into the Kagarko region followed their conquest of Zaria in 1902. For effective and simple management of the region, the British colonialists conquered and instituted colonial policies. The colonial tax policy was one of these new regulations. Kagarko was subject to colonial taxation as a result of colonial tax policy.

Every means of the populace’s subsistence were tied to the payment of taxes due to the imposition of colonial taxation. As this colonial levy was imposed, there were several noticeable changes in the region, including forced migrations, cash crop growing, a change in political structure, and the demise of indigenous businesses.

Unfortunately, rather of bringing about progress in the area, these changes hampered Kagarko’s efforts to advance its economy, society, and politics.  They had a negative effect on the area’s development. The issue with this study is hence these unfavorable alterations brought about by colonial taxation.

1.3     AIM OF THE RESEARCH WORK

The purposes and goals of this research project are to:

I. Describe and provide documentation for the procedures used in the Kagarko District for tax assessment, collection, and administration.
II. Consider the methods employed by those who paid taxes (cash or in kind) and those who were taxed. Men or women, wage earners, farmers and craftspeople, were they?
iii. Analyze colonial taxes’ effects on the residents of the Kagarko District critically. Because taxes were a significant source of income for British colonialists.
IV. Recognize the alterations caused by colonial taxation on the region. One of these is the development of the colonial economy and its disastrous impact on the Kagarko People’s economy.