The Administration Of Colonial Taxation In Zaria Province

The Administration Of Colonial Taxation In Zaria Province

Chapiter 1

Introduction

1.1 History 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 Yero’s son, Emir Kwassau Muhammadu Lawal (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 J. F. Ajayi and M. Crowther (Ed). 11. History of West Africa, Longman 424. London, 1974. 2 The British in Northern Nigeria, by R. Heussler. New York, 1968: Longman, Oxford University Press, p. 3 Smith.M.G.’s administration in Zazzau, 1800–1900. London: Oxford, 1960, p. Green – Kirk, #4. The Hausa Emirates (Bauchi, Sokoto, Zaria, Kano) are covered in Volume 1 of the Gazetteers of the Northern Provinces of Zaria. 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. Therefore, 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 Therefore, the imposition of colonial taxation in Kagarko District was primarily motivated by British capitalist and imperialist goals. This research work aims to highlight the types of tax assessment, levying, and collection that occurred in Kagarko District during the period selected for this study in light of this capitalist’s economic motivation.

Generally speaking, tax is a mandatory payment imposed by the government on people or businesses to cover costs associated with the welfare of the public. Governments have relied on taxes as their primary source of income in places where taxes have been in place for a long time. Although taxes were intended to pay for important public services, many people have historically viewed them with contempt, seeing them as nothing more than a kind of extortion by the government. As a result, for many individuals, paying taxes meant extortion and exploitation, especially during the colonial era. The ideals of equity, certainty, convenience, and neutrality serve as the theoretical foundation for taxation. Adams Smith makes the case in his book The Wealth of Nations that taxes should be determined by a person’s ability to pay and that there should be some correlation between what a person contributes to the government and the benefits he later obtains. This study claims that, in the Kagarko District, colonial tax administration did not adhere to these criteria. In the following chapters of this research endeavor, this is further supported. The focus of this work will also be on the political, economic, and social effects of colonial taxes on the Kagarko people. Therefore, the purpose of this study is to clarify how colonial taxation interfered with local growth.

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. After 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.

However, rather of bringing about progress in the area, these changes hampered Kagarko’s efforts to advance its economy, society, and politics. These 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 Purpose Of The Research

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?

3. Analyze colonial taxes’ effects on the residents of the Kagarko District critically. Since 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.