Cite this article as: Umaru, C., & Mustapha, S. Z., (2026). An Examination of the Colonial Taxation in Yola Metropolis Circa 1901-1960. Zamfara International Journal of Humanities, 4(2), 1-15. www.doi.org/10.36349/zamijoh.2026.v04i02.001.
By
Chubado Umaru1
Salihu Zubairu Mustapha, PhD2
1Registry Department, Federal University Gusau
2Department of History, Ahmadu Bello University, Zaria
Abstract: This
study is concerned with the colonial taxation in Yola metropolis, spanning from
1901 to 1960. Yola has passed through different phases of development on the
system of taxation, ranging from the pre-colonial period to the colonial era.
It examines the colonial taxation and society of Yola metropolis of Adamawa
province covering the period between 1901 to 1960. This study discusses the
establishment of the British colonial taxation in Yola metropolis during
colonialism, constituting colonial forced labour which also contributed to the
development of system of British colonial taxes in Yola, the land tenure system
and the introduction of colonial currency provided more revenue to the colonial
government at all level. The Native Authority as an institution played
significant role tax collection. It briefly discusses the British contact and
conquest of the area and how traditional institutions resisted the colonial
subjugation of Yola. The conquest of Yola was carried out simultaneously with
the imposition of taxes while revenue generated was used to finance the
established administrative structures. Equally significant was the impact of
colonial taxation in Yola metropolis. Given that the study was carried out
through a historical method of data collection by using both primary and
secondary sources. These sources were used in this study to provide relevant
information concerning the colonial system of taxation in Yola metropolis.
Keywords: Colonial taxation, Colonial economy, Colonial
conquest, Traditional rulers, Yola metropolis
Introduction
The duo, historiography and literature are distinct disciplines that
closely relates to historical studies and fundamentally meant to recount the
antiquity, or to interprets phenomenal events. This study examines the
establishment of the British colonial economy with a specific reference to the colonial taxation in Yola metropolis between
1901 and 1960. It highlights the British conquest of Yola and how
traditional institution resisted the colonial subjugation of the area. The
conquest of Yola in 1901 was carried out simultaneously with the imposition of
taxes, while revenue generated were used to finance the established
administrative structures. Equally, significant was the development of the
indirect rule system of administration and the duties and responsibilities of
traditional rulers especially in collection of taxes for the Brattish. It is important to note that the year 1901
was a landmark period that dwells extensively on the British colonial incursion
of the Yola while 1960 demonstrated the termination of their administration
which resulted to the independence of Nigeria. Before the introduction
of an acceptable currency, taxes were paid in kind from 1903 to the 1920s.
After 1922, the new British colonial currency became widespread and people
began to pay their taxes in cash. Otherwise, the people had to produce export
crops to meet their tax obligations as a result of colonial taxation and
pressure from the law enforcement agency (Yandoka) (Alkasum,
2003:115).
However, the colonial domination of the Adamawa emirate had resulted in
the division of the Emirate into two areas, each under an imperial power. The
eastern flank of the Emirate became a German territory while the western
section including Yola metropolis (the capital city) was taken over by the
British imperial powers. Historically, both sections were renamed Adamawa,
after its founder, Modibbo Adama (Alkasum, 2003:117-118). Thus, the
British colonial government made arrangements for the conquest of its own part
of the Emirate. With this, they sent an expeditionary forces led by Colonel
Morland, Commandant of the West African Frontier Force (WAFF) from Jebba and
accompanied by over three hundred soldiers. These forces were more than enough
to attack Yola and consequently, they occupied this part on the 26th
August, 1901. When Lord Lugard was on vacation, William Wallace, the Acting
High Commissioner in Lokoja, arranged the military campaign which resulted in
subjugation of the area. On the 2nd September of the same year, the
British colonial forces arrived at Yola metropolis and proceeded to attack Lamido's
palace and bomb Modibbo Adama’s Central Mosque in Yola, fundamentally
because Lamido Zubairu refused to listen to the British officers.
However, he was not aware of the invasion and so, not prepared for the battle
ahead which gave the British a free ride of the area (Sa’ad, 2008:338-339).
Despite the military superiority of the British invaders and the
brutality with which the invasion was carried out in the area, Lamido in his various ways rejected the
alien domination out-rightly. In the subsequent time, the resistance was muted
but the demand for taxes and labour resulted in the people’s revolts, an action
perceived as a contempt on the traditional authority and administration
(Chubado, 2020:196). The strategies adopted by both parties in fighting,
British espoused signing treaties with traditional rulers and forced by using
armaments during the conquests, while the Yola forces used local weapons like
bows and arrows, etc. Thus, the concept of resistance became the historical
dimension of African nationalism, aiming to eradicate all forms of
exploitation. Although early resistance movements in parts of Nigeria became a
source of inspiration for the liberation struggles taking place in the 1960
(Ranger, 1986:49).
Pre-colonial System of Taxation in Yola Area
Taxation was also an important institution among the people of Yola area
prior to the introduction British colonial administration in the area. It also
supports the economy of the emirate of Fombina.
The tributes paid annually by the subjects were in the form of fees. The tax
paid was a sign of the respect, loyalty, protection and superiority of the Lamibe
over their masses. Lamido, who
resided in Yola metropolis, and his subordinates Ardo’en and Jauro’en
were charged with the responsibility of administering and collecting taxes or
tributes from the subsidiary. They effectively controlled the various cultural
groups within Yola metropolis and the people paid their taxes annually
(Interviewed with Ardo Babba Hayatu, 30/8/2022). The exact amounts collected by
the Lamido and Ardo’en are not known but, it was reported
that Lamido received more of the
taxes collected from the areas. The products collected in the form of tax from
the subsidiary villages and communities ranged between corn, millet and other
agricultural produce from the communities (Alkasum, 2003:89).
During the pre-colonial period, Yola metropolis and all other parts of
Sokoto Caliphate, collection of taxes was an integral aspect of the running and
coordination of their institutions. These forms of taxes are many and varied in
nature. Alkasum Abba indicates that:
“The
first action Fombina emirate
government took was to make sure that it regularly collected taxes from the
manufacturing and agricultural sectors of the economy. To do this effectively,
it became directly involved in the organisation of professional guilds and the
supervision of all commercial activities” (Alkasum, 2003:87).
From the above, leaders were selected from and among the loyal
supporters in the occupational groups. They represented the emirate’s interest
in their respective organisations and became the intermediaries between the
council and manufacturers. The guild leaders were Sarkin Kasuwa, Sarkin
Pawa and Sarkin Makeri, and they were responsible for collecting
taxes regularly from their respective occupational group members and thus
handing them over to the council officials. Zakkat was duly imposed on
all Muslims who could afford it and had the means at a particular period. This
was based on specific products in the case of agriculture and the minimum fixed
asset held for one complete year in terms of manufacturing and commerce (Alkasum,
2003:90; Chubado and Umar, 2021:10).
Taxes were also paid by these officials, who were required to pay annual
Zakkat to the emirate treasury and also make the necessary gifts of
grain, cattle and cloth among others, to the Lamido in recognition of
their positions in the council. The Ardo’en had the responsibility of
collecting these revenues and their subordinate officials, which comprised the Jauro’en
and Lawan’en of villages and hamlets, and the Ardo’en of
pastoralist Fulbe that lived in the area (Chubado and Mansur, 2022:524).
These taxes of different types were paid in the form of cattle, sheep, and
goats, pieces of cloth (lippi) and
grains among others. The levy is yet another unique tax that the Lamido imposed on the local peasants (talaka’en) during the period, but not a
voluntary tax. Levy was mainly directed towards the collection of commodities.
The items consisted of weapons, foodstuffs and transportation (Alkasum,
2003:70). The Ardo’en and leaders of
professional occupations were responsible for collecting the levy. The revenue
collected was shared among the officials in charge of the collection, that is,
the Ardo’en, Jauro’en and the guild leaders, as well as the
central government. The fees (taxes) were sometimes used to buy horses, weapons
and other needed items, usually imported from Hausaland and Borno for the
defence of the territory. Other ways in which the revenue was spent included
the offering of gifts to friends, the emirate’s officials and visitors as well
as helping the Lamido with construction and repair of mosques,
markets, bridges, roads and other purposes (Alkasum, 2003:91).
The Ardo’en of Fulbe, appointed by Lamido and this
applies to the whole of Adamawa region. The responsibilities of the Fulbe
traditional chiefs were mainly to initiate control over both sedentary and all
migratory Fulbe people, the collection of taxes and the imposition of the
famous cattle tax (jangali), the judiciary and of course, the
maintenance of law and order (Tukur, 2012:81). The Fulbe also enjoyed free
access to all the resources of the land such as grazing land, farming land,
judiciary and market, etc. in return for the taxes they paid their allegiance
to the constituted authority of the area. The Fulbe religion was largely, if
not wholly, Islamic, although there were varying degrees of adherence to the
religion shown throughout Fulbe society (Chubado and Fatimah, 2025:19). The
majority of the Fulbe population joined the 19th century reformist
jihad to escape economic exploitation in the form of dues and the hegemonic
rule of the aristocracy in Yola metropolis and its environs (Yakubu, 1997:46;
Mas’ud and Chubado 2023).
Colonial Taxation in Yola Metropolis
Following the declaration of a protectorate of northern Nigeria in 1900
and the appointment of Lord Lugard as its High Commissioner, the major economic
and socio-political interests of the people of northern Nigeria were brought
under the influence of the British colonialists. Therefore, one of the most
important aspects of the colonial economy during colonial rule was the policy
of taxation as one of the major source of revenue. The issue of taxation was
important to the colonial government in that self-sufficiency remained the
basic aim of colonial finance. The essential functions of the Native Authority
were the collection of taxes and the maintenance of law and order, and the
marshalling of forced labour (Bello, 2011:89).
“Successful running of the affairs of colonial domination was only
possible when there was financial backing. According to Lord Lugard, taxes must
be collected from people. Therefore, taxation was aimed at making the economies
of all colonised societies under effective exploitation and control” (Zubairu,
2012:92).
The introduction of colonial taxation was used as a tool by the British
colonial government in Yola metropolis deliberately dominate and subjugate the
people. It was also used to distort the existing pattern of socio-economic and
political relations between people. The institution through which the process
worked was the native authority, an idea that originated under Lord Lugard in
the protectorate of northern Nigeria and elsewhere (Isah, 2014:107). The British economic policies, like
those of other European powers in Africa, encouraged its colonies to be
financially self-supporting. Hence, the revenue for the establishment and
sustenance of colonial structures had to be generated internally. It is essential
to understand that how to produce taxable resources in territories was the
fundamental and persistent challenge the colonial officials in northern Nigeria
faced (Cain and Hopkins, 1993: 204-205).
By and large, the success of the British colonial administration
depended on much-needed revenue, and no system could be effective unless it
enjoyed some measure of financial independence (Lugard, 1914:23). The
Provincial Residents that were appointed by Lugard to administer the newly
acquired territories of northern Nigeria were at the forefront of the support
for the imposition of taxes on the people (Haruna, 2018:101). The imposition of
direct taxation was therefore to demonstrate the transfer of sovereignty from
the colonised people to their colonisers. Though, direct taxation was enforced
on the people as the basis of the total revenue system in the whole of northern
Nigeria. In 1904, Lugard enacted a land revenue proclamation that gave the
government rights to a certain proportion of the tributes paid by the agriculturalist and pastoralist populations in
respect of their land and produce. Lugard accepted direct taxation as an
essential feature of the new native administration (Apata, 1986:112).
During colonial taxation, Lugard emphasised that direct taxation was
preferable to tariffs. His insistence on direct taxation was based on the
following reasons: that direct taxes were contributions towards the cost of
administration, which are recognised among all civilised nations as justly due
from the individual. The taxation was a moral benefit to the people by
stimulating industry and production; the result (the government) aims at is to
liberate the people from indolence on the one hand and forced services on the
other and to raise them to a plane of greater communal and individual
responsibility. Direct taxation was also aimed at providing income for the
ruling classes, which, according to Lugard, lost their sources of revenue with
the abolition of slavery and slave raids. He further argued that the rulers
were provided with legitimate incomes (Lugard, 1970).
Therefore, direct taxation, according to him, was aimed at providing
paid salaries for public work and income for the ruling classes without
reducing them to poverty (Williams, 1980:56). Another benefit of direct
taxation, according to him, was to promote an intimate relationship between the
British staff and the colonised people. He maintained that the Residents,
District Officers and their assistants must be on tours, and at each village,
they should simultaneously be involved in the settlement of ancient disputes,
the administration of justice, and the collection of valuable statistics. The
advantages of the tours were to raise taxes, and ethnographic studies were to
learn how to govern more deftly so that taxes would be raised (Gorer,
1949:192).
The British preference for direct taxation was based on their inability
to raise money from indirect sources. It could not raise money through customs
duties since the export and import trade of the region passed through ports in
the south which had their own separate administration. The system of direct
taxation was already in operation in the Emirates of northern Nigeria, and
therefore the principle was not a new one. Colonial taxation represented a
significant tool for the operation, regulation and development of capitalism in
the region. Accordingly, the British colonial policies on taxation were
designed to play a significant role in the administration of the Emirate and
beyond. For better understanding, colonial taxation was designed to provide
adequate funds for the maintenance of colonial administration, the institutionalisation
of Native aAthorities, and the supply of cheap labour for colonial
infrastructure (Chubado, 2019):102).
Nevertheless, Lugard consolidated the pre-existing multiplicity of taxes
into a general tax (haraji) and a cattle tax (jangali). The
general tax represented the variety of levies made on agriculturalists,
artisans and traders, while the cattle tax was imposed on the nomadic
pastoralists. The introduction of haraji and jangali was
aimed at reducing the number of collectors to make their collection more
effective and efficient (Orr, 1911:162). The colonial jangali was also
reiterated by the British colonial government in 1903, and it was similar to
the pre-colonial cattle tax; however, in 1904, the jangali was
extended to sheep, goats and donkeys respectively (Chubado, 2019:104).
The colonial government imposed a kind of tax known as
jangali (Lugard, 1914:26-27). It was a tax on cattle and this burden particularly fell on cattle
owners, especially the Fulani pastoralists who own many cattle and other
considerable numbers of livestock. The jangali collected also goes to
the native treasury as revenue. Again, the District heads and the Village
heads, together with the Fulani, instituted chiefs known as Ardo’en
as representatives of the Lamido, who were responsible for the
collection processes of the jangali (Interviewed with Ardo Babba
Hayatu, 30/8//2022). During the tour collection period, the District
Colonial Record Officer (known as Malleddi or Bindowo)
completed all receipt-writing and preliminary cattle counting procedures to
determine the amounts that the family head or cattle owners were responsible
for paying. The District heads would then give them about ten (10) days in
which to complete the preliminary count. They then toured the districts one
after the other to check their assessments, and they were accompanied by the Yandoka,
Malamin haraji or Malleddi (tax scribe), who would write and
enter the jangali assessment in record books (NAK/Yolaprof/File No.
615B/Vol. 2).
The jangali record books were record books prepared in columns
to show the number of receipts, names of cattle owners, number of cattle,
number of sheep and goats, among other livestock, as well as the amount
payable. There was hardly a pastoralist that could escape this exercise because
of the gains the traditional rulers and tax collectors made out of it. With
this value, the Fulbe hated this practice because some of them deserted the
area during the exercise as they could not bear the brunt of the challenges. One
of the main effects of this tax, called jangali, was that it
accelerated the migration of the Fulbe out of Yola metropolis to
distant places (e.g Garua, Rai and Ngaudere) to escape the colonial tax. But
even those who migrate to far-away areas must pay their jangali
through their relatives in Yola or in the new areas they settled
(NAK/Yolaprof/File No.2245; Iliyasu, Chubado and Rukaiya, 2022:50).
However, before the British partitioned the area, the nomads moved
freely from one grassland area to another and from plain to plateau. But after
occupation, there was strict control of the nomadic movement for the collection
of jangali. In the case of non-Muslims, the payment of kudin kasa
was extended to women; later in the year 1910, Muslim women were also included
in the payment of kudin kasa. For instance, households were held
responsible for the payment of taxes by their wives, children and other adult
dependents. The rate of the kudin kasa was as high as 3/- per adult
male in 1907 (NAK/Yolaprof/File No.2245).
This taxation policy of the colonial government sharply contrasted with
the pre-colonial practice of taxing, which involved only the cultivators and
the artisans but exempted chiefs, minor craftsperson, hired labourers and the
unemployed. The assessment of the kudin kasa was done in such a way
that the individual farmer and craftsman were allowed to retain only enough to
maintain a family at the barest minimum. Between 1903 and 1905, the assessment
of kudin kasa was based on the estimated sizes of villages,
irrespective of productive capacity (Tukur, 2012:85). In this respect, a flat rate was imposed on all the adult
population in every village. This lasted until 1910, when the assessment was
reverted to the village basis again.
In addition to the taxes collected directly, the Lamido and Ardo’en
were allowed to collect Zakkat in the region as a whole. In Yola
metropolis, it is generally known that, during the dry season, people were free
after harvest; this was the period when non-agricultural activities flourished,
such as trading, hunting and other handicraft manufacturing. As a result,
colonial taxation was also imposed on some of the dry season activities
deliberately to exploit the people. These taxes included fishing tax (kudin
su), a hawker’s licence, and game tax. The kudin su was a tax
directly or indirectly imposed on fishers; the tax was collected by Lamido’s
agent (Magaji) during the dry season for thirty (30) British shillings per net.
Another tax was also imposed on petty traders, who usually paid their tax of
about five (5) shillings monthly. Even hunters were among the taxpayers because
the British colonial government enforced a game tax on them (Chubado,
2018:104).
More taxes were introduced, such as the manufacturer’s tax, which was a
tax on artisans and levied on every adult male. Even if he was paying another
tax as a farmer, the rate was fixed at twelve (12) shillings per head
(NAK/Yolaprof/File No.10249 V.II). The British colonial taxation was targeted
at forcing the people to produce export crops because it was only those who
cultivated those crops, like cotton and groundnut, that could comfortably pay
their taxes in colonial currency. On the other hand, the manufacturer's tax was
intended to suffocate the indigenous industries. Moreover, most of the people
practiced industrial works in Yola metropolis were farmers, and if they joined
the two activities, they faced the risk of paying double taxes. Gradually, they
were bound to abandon the indigenous industries because the burden was too
heavy on them. The aim of the British government was of course to destroy the
indigenous industries and stop the production of indigenous materials to avoid
competition with European goods in the markets (Wycliff, 2022:17).
The British colonial government had to raise the revenue necessary for
the functioning of the native administration through the transition from the
payment of taxes in kind to cash (or money). Before the British conquest of the
region, taxes were paid on grain, livestock, cloth, iron bars, salt and
cowries. With the establishment of British rule, the colonial government had to
make the best use of these items until British coin currency was introduced,
and as well be within the reach of all who had to pay taxes. From 1904 to 1908,
the colonial government was ready to accept certain items as payment for taxes.
The items, according to the British, should easily be convertible into cash,
such as cotton, groundnuts, livestock, products that could be sold for export,
or possibly food that could be issued as rations to the West Africa Frontier
Force (soldiers) and native police, etc. (Chubado, 2019:105).
The colonial administration was faced with the problem of introducing a
new currency system that could be used in the region. In 1903, the government
declared the coinage of the United Kingdom to be legal tender in northern
Nigeria (Abubakar and Yandaki, 2022:70). The circulation of British currency in
Yola region began to be widespread in the 1920s, and the first authorities to
receive wages for their services were the Lamido, Ardo’en,
Native Authority clerks and Yandoka. They became groups of salary
earners after the consolidation of colonial rule and the subsequent
establishment of a native administration in the region. The emergence of income
earners in the colonial society of Yola also accelerated the process of cash
circulation into the economy. The traditional rulers were appointed and given
some executive authority in tax collection and the maintenance of law and order
(Chubado, 2019:105). The function of these Ardo’en and Jauro’en was
to be primarily tax collectors. In remodeling the taxation system, the colonial
government had two primary objectives: to preserve the continuity of the system
that had developed in the region before the imposition of British colonial rule
and to simplify taxation by merging the many taxes under a few heads.
Henceforth, they were expected to collect taxes by themselves for the British
colonial government (Alkasum, 2003:23-24).
The collection of the taxes was also left in the hands of the Ardo’en
and Jauro’en and their representatives. Taxes were collected between
October and December, when the harvest was on (NAK/Yolaprof/File No. 1436). The
Yandoka typically collected them during tax assessments and put
pressure on the people to pay their taxes. The Ardo’en and Jauro’en
ensured that taxes were efficiently collected, as their salaries were based on
the number of taxpayers in their respective territories. The desire for payment
and prestige made the Ardo’en and Jauro’en treat tax
defaulters mercilessly (NAK/Yolaprof/File No. 4707). The extreme measures taken
to ensure that taxes were paid were the British general instructions that
colonial officials were to make the people pay taxes (Crocker, 1936:262).
However, the British government emphasised that taxes should be paid in cash,
even if it meant that British officers had to pressurise taxpayers to take
their goods to the markets to have cash at hand. This pressure meant that
people had to travel out of their communities to sell their goods to obtain
money for tax payments. The revenue raised through taxation was kept in the
native treasury in the respective districts before being forwarded to the
central treasury in Yola metropolis. Furthermore, after-tax collectors, as
such, appeared as administrative agents who became part of the new colonial
elites (Lugard, 1970:146).
The introduction of direct taxation was imposed purposely to provide
huge revenue to pay administrative officers, its indigenous employees, maintain
government buildings, and maintain financial reserves in the area. With the
advent of governments, pre-colonial taxation was incorporated and brought about
serious social, economic and political dangers to the society of Yola (Chubado
and Fatimah, 2025:19). As a result, the people in Yola metropolis, particularly
households and women, found it extremely challenging to pay their taxes because
they were high and based on demands made of them by the British colonial
government. This forced development of the colonial economy directly harmed the
indigenous economy (NAK/Yolaprof/File No.2245). As indicated earlier, the
Native Authorities were to return the taxes collected in the districts. This
amount was to form part of the native treasury, further enriched by various
licencing fees and fines collected in court. From this sum, the Lamibe
were to draw their revenue and supply the salaries of their subordinates, such
as Ardo’en, Lawan’en and Jauro’en, etc. The
remaining funds were to be used for public services and improvements to the
districts. The arrangement was originally employed in the study area. It
assigned a common function to the administration and rulers who in assessing
and collecting the taxes, often in conjunction with the council of elders or
nobles, reminded everyone of the regulatory power of the new system (Boahem,
1990:145).
The annual taxation funds sometimes increased and decreased as a result
of economic fluctuations
in the study area and Adamawa province as a whole. For
example, the following table shows how the tax was collected in 1928/1929 in
Yola metropolis of Adamawa Province.
Table 1: Annual Assessment of Tax: Yola
Metropolis, Adamawa Province, 1927/28-1928/29
|
S/N |
District |
1927/1928 £ s. d. |
1928/1929 £ s. d. |
Increase £ s. d. |
Decrease £ s. d. |
|
11 1 |
Yola Town |
908. 0. 0. |
882. 3. 0. |
- - - |
25. 17. 0. |
|
2 |
Yola Villages |
1256. 0. 0. |
1252. 18. 0. |
- - - |
3. 2. 0. |
|
Grand
Total £ |
2164. 0. 0. |
2134. 21. 0. |
- - - |
28. 19. 0. |
|
Source:
NAK/Yolaprof/615A: General Tax—Adamawa Division, 1928-1929.
According to the aforementioned table,
Yola town and its surrounding villages paid a total amount of £2164 as annual
taxation. But it was indicated that their taxes decreased for one or the other
reasons because between the years it, dropped to a total of £28. 19. 0 in the
following year. This is likely because the colonial government made the people
pay more taxes. As a result, they moved to other districts for the cultivation
of export crops to meet their taxes. It was also enforced on people to open new
farmland in other communities to pay their taxes from elsewhere. It was part of
the policy that people paid from anywhere.
However, the colonial government made some amendments to increase income
levels and a tax system to make sure that nobody escaped payments. Taxes were
increased over the years, and the taxes were to be paid mostly for cultivated
crops such as cotton and groundnuts, as well as British currency, which
promotes export-oriented agriculture (Boahem, 1990:147). The fact that many
ordinances were made about taxation and cultivation of export crops, this
therefore forced peasant farmers to cultivate those crops, and must do so
because they could not get money to pay the taxes unless they cultivated the
export crops. Food crops were too cheap to enable them to pay the taxes, and
failure to pay those colonial taxes could attract severe penalties such as
arrest, prison terms, or court fines (Isma’il, 2014:26). On the other hand,
since the taxes were increased almost every year, farmers opened new farms to
increase their export crop output to meet the tax increases. The number of
adult males (i.e., taxpayers) in Yola metropolis of Adamawa Province and the
total amount of their yearly taxes paid in 1946/1947, 1947/1948, 1947/1948, and
1948/1949 are as follows:
Table 2: Annual Assessment of Tax: Yola Metropolis, Adamawa Province,
1946/47-1947/48
|
S/N |
District |
Population Adult Males 1946/47 |
Tax 1946/47 |
Population Adult Males 1947/48 |
Tax 1947/48 |
|
1 |
Yola |
5337 |
2664. 7. - |
5840 |
3217. 3. - |
|
2 |
N. A.
Employees |
|
432. 8. - |
|
500. -. - |
|
Grand Total |
|
₤3096.
15. - |
|
₤3717. 3. - |
|
Source:
NAK/Yolaprof/4707: Adamawa Native Authority Tax Collection 1947 to 1948 (ii), …
1947-54.
Table 3: Annual Assessment of Tax: Yola Metropolis,
Adamawa Province, 1947/48-1948/49
|
S/N |
District |
Population Adult Males 1947/48 |
Tax 1947/48 |
Population Adult Males 1948/49 |
Tax 1948/49 |
|
1 |
Yola |
5840 |
3217. 3. - |
5247 |
3104. 16. - |
|
2 |
N. A.
Employees |
|
545.
3. - |
|
650. -. - |
|
Grand Total |
|
₤3762. 6. - |
|
₤3754. 16. - |
|
Source: NAK/Yolaprof/4707: Adamawa Native Authority
Tax Collection 1947 to 1948 (ii), … 1947-54.
The following
table demonstrates that there was a progressive increase in the amount of tax
paid by people in Yola of Adamawa Division. This was said to be as a result of
the availability of resources particularly export crops, which was in the
immediate interest of the British colonialists. Sometimes, the influx of people
to the study area could account for an increase in taxes collected during the
1950s. Wycliff noted that with more money in the hands of the people, there was
no difficulty in paying a higher tax. The increase in the amount collected per
year from the general tax led the native authorities to effect an increment in
salaries and wages (Wycliff, 2021:216).
Table 4: Yola General Tax, 1950-1953 Rates
|
S/N |
District |
1950/1951 |
1951/1952 |
1952/1953 |
|
1 |
Yola |
13/6d 12/6d 12/- 4/6d |
16/6d 15/6d 15/- 7/6d |
18/- 17- 16/6d 10/- 16/- |
Source:
NAK/Yolaprof/4707: Adamawa Native Authority Tax Collection 1947 to 1948 (ii) Tax Assessment 1947-1949 Onwards, 1947-54.
For example, as indicated above, in the following years
up to 1954, there was an urgent need by the British colonial administration to
keep the treasury finances on a sound footing. The native authority approved an
increase in general tax incidence from 17/2d to 17/11d, and cattle tax was
equally increased from 3/6d to 4/-. The purpose for which the colonial government
imposed taxes on the inhabitants was to generate revenues to pay for public
services and merit goods and also to meet its social, economic, and political
obligations in the building and construction of schools, hospitals, roads,
markets, railways and telecommunication. It was also meant for the provision of
more essential services such as the maintenance of law and order in the area as
well as the payment of government staff (i.e. their salaries). Therefore, in
Adamawa Province and Yola metropolis in particular, the case became contrary to
the British claims that colonial taxation was a means of providing
infrastructural services in the area. However, the system failed to put up or
do any physical infrastructural building in the area for the people, rather
exploitation of the people. In fact, even the NA staff were responsible for
payment taxes because their taxes had increased over the years
(NAK/Yolaprof/File No. 1436).
Duties and Responsibilities of Traditional Rulers in Tax
Collection Yola Metropolis
According to Mohammed Ahmed in Adamawa Emirate, Lamido is the head of the Emirate.
Before the European conquest of the Emirate in 1901, Lamido had absolute power and control over the vast Emirate. Under
colonial rule, the Emirate had to operate along the British system i.e. under
the name Adamawa Native Authorities. The exercise of power and responsibilities
was shared between the native authorities and British administrators. He
further noted that in the capital city of the Emirate, Yola, the Lamido is assisted by his title holders
(Saraki’en), while in the Districts
is assisted by the District heads (Ardo’en),
who are in turn assisted by Village or Ward heads (Lawan’en and Jouro’en)
(Mohammed, 2003:24).
The Colonial State had well-defined the duties and responsibilities of
the Lamido and his subordinates, such as Ardo’en, Lawan’en and Jauro’en
(Masu unguanni) as well as Saraki’en, who were to control and coordinate
Yola metropolis and its environs. The whole idea of British colonial
administration in Yola metropolis was to achieve their economic and political
interests through the use of various methods and systems especially in tax
collection (Haruna, 2018:55). The
traditional leaders also enlighten and encourages his subjects on the
importance of paying British colonial taxes. The Lamido encouraged the
people, or masses, to work in harmony and to live peacefully so that the
colonialists would have more opportunities to exploit resources. For example,
internal revenue generation is one of the avenues by which the colonial
government generates resources to provide the people with the basic social
amenities that help boost the living standards of the members of society. The
public typically pays for the resources that the colonial government generates
in the form of taxes or export crops (Peter, 1987:43). However, according to
British colonial policies on the economy, tax payment is one of the civil
rights of every responsible citizen in every community. Therefore, since it is
the function of the Lamido in the study area to enlighten his subjects
to perform their civil responsibilities, Lamido has been encouraging
his subjects to pay taxes to the British colonial government.
The traditional rulers often presided over council meetings. Oftentimes,
Lamido has to call for council meetings to discuss issues concerning
the progress and development of his domain. By British requirements, he also
discussed colonial issues with the subject, particularly the payment of taxes
like Jangali and other related
matters (Zubairu, 2012:86). For substance, Lamido
has to see to it that British colonial law and order within his domain are kept
and maintained properly so as not to elicit any controversy. It is the function
of Lamido to discourage his subjects from taking laws into their own
hands. The British colonial officers, therefore, used the traditional rulers
through the Native Authority system in the imposition of colonial taxation and
its policies to prolong or sustain colonial exploitation of the people
(Interviewed with Muhammadu Bamanga Pariya, 7/2/2022). Theoretically, such
structures and policies were implemented purposefully to serve the interests of
the people, but practically they were exploited to a large extent by the
British imperial powers.
Impact of Colonial Taxation on the Society of Yola
Metropolis
Yola metropolis was highly
blessed with livestock, particularly cattle, sheep, goats, donkeys, etc. Yola
metropolis was equally located along two important north-south and east-west
trade routes which were very busy during the period colonial period. Therefore,
livestock breeding and trading constituted a significant portion of the
economic activities of the people (Gazali and Chubado, 2025:158). As a
result, the colonial government introduced a jangali tax two years after
the conquest of Yola (1903). Though, the government equally extended the jangali
tax to other livestock in
1904, above the cattle charges in Yola metropolis. Other changes and
modifications were made to the taxation scheme, and by 1908, Zakkat,
which was exclusively Islamic, was merged with the jangali (NAK/Yolaprof/No.4170). This further adds to the
centrality of livestock in the British colonial economy of Yola metropolis. The
colonial government refused to take any serious action to provide veterinary
services in the study area, even though the native administration in the
province was using the revenue generated from jangali to balance their
annual budget (Chubado, 2019:104).
One of the most significant aspect of colonial policy in Yola metropolis
was the establishment and imposition of the British colonial currency known as
the Pound sterling. The colonial government subordinated the pre-colonial
economy and served the colonial state through the imposition of British
currency on the people of Yola. As indicated earlier, before the colonial
conquest of the area, there were many currencies in circulation in Yola
metropolis. These currencies included leppi (piece of cloth), chede (cowries),
iron bars, etc. It is important to note that most commodities exchanges took
place through barter before the introduction of the British currency as a
medium of exchange (Chubado, 2019:126).
The monetisation of the economy was carried out in the colonial state
through various means, one of which was the imposition of colonial taxation.
The colonial taxes were mandated to be paid in British currency; this was to
encourage the people to accept the newly introduced British currency. It should
be noted that the introduction of colonial taxation stimulated export
production since most people were forced to produce a surplus to pay taxes. The
colonial government introduced portable forms of coins and later paper
currencies, which replaced the pre-colonial currencies like iron bars, chede
and lippi. Between 1881 and 1948, the
British colonial government systematically wicked the pre-colonial currencies
of Nigeria and Yola in particular, replacing them with British currency without
fair provision compensated the African population for their losses (Akpen,
2019:96). As in 1886, British silver was introduced, and by 1916, paper notes
were also issued. The introduction of new currencies was aimed at facilitating
commercial transactions as well as the forceful participation of colonial
subjects in the colonial economy particularly the production of export crops
patronage of colonial labour (Abubakar and Yandaki, 2022:67-68). But according
to the British colonialists, the purpose for the introduction of the British
currency and control was to stadardise currencies; facilitate commercial
activities; control of the economy; export capital and wealth from Nigeria; and
guarantee monopoly of trade by the British government. This development led to
the existence of common currencies as a medium of exchange, a common measure of
value, and a standard of payment. The standardisation of the currency was part
of the processes that led to the integration of the Nigerian economy into the
capitalist system with little benefit for the people (Akpen, 2019:25; Gazali
and Chubado, 2025:158).
The ousting of the lippi as a currency was done in such a way
that it left a profound impact on indigenous textile manufacturing. However,
with the introduction of colonial taxes in Yola Province in 1903, the
assessment was based on the British currency. The colonial government also
insisted that payments should be made in British currency. It is important to
note that the insistence on the payment of taxes in British currency was aimed
at forcing the population to go and work for the colonial government or the
trading companies that alone possessed the British currency. Apart from forcing
people to work for them, the imposition of British taxes and the insistence
that payment must be made in British currency also led to the general
cheapening of indigenously produced goods (Alkasum, 2003:130-131). The main
purpose of the taxation policy was to serve as a stimulus to colonial
production, as a source for the supply of revenue to the British colonial
administration, and also to encourage forced labour. The peasants who could not
pay taxes were forced to work on a public project as compensation; otherwise,
their properties were confiscated, or they were jailed until their relatives
paid the taxes. It was through such processes that the Native Authorities
mobilised forced labour for colonial projects (Isah, 2014:108).
The outcome was that the people of
Yola metropolis were integrated into the British colonial economy as
specialised producers of primary commodities needed to feed the European
industries. It is important to note that during the pre-colonial period of Yola
metropolis, the people produced considerable quantity of cotton and groundnuts
which later became the backbone of the export crop economy the extensively
grown in Yola region by the people to meet their taxes. There were two other
types of taxes imposed by the British that undermined the pre-colonial economy
of Yola metropolis (Chubado and Musa, 2020:45). But the creation of the British
colonial economy also involved the use of taxation directly to hit the
pre-colonial economic system. This was achieved through the imposition of
prohibitive taxes on home-grown manufactured goods and the erection of
customary barriers to subdivide the pre-colonial entity of Sokoto Caliphate.
This development started as early as 1903 and still lingers to the present. The
specific taxes referred to are caravan tolls and customs duties (Alkasum,
2003:127).
The colonial government imposed taxes on the tolls on indigenous goods
like cloth to increase their costs. This was achieved by raising the prices of
manufactured goods. By this, the colonial government indirectly forced the
people to turn to European manufactured goods. However, the latter goods were
exempted from the payment of caravan tolls on the grounds that they had paid
customs duties at the Lagos port. Since European goods were exempted from this
tax, their prices were kept relatively low. It should be noted that the rate of
the caravan toll was fifteen (15) percent of the total value of the indigenous
products. With these highly discriminatory taxes, the agents of the Niger
Company in Yola were putting more pressure on the British colonial government
to raise the caravan toll. As a result, the home-grown manufactured goods were
not high enough because of the taxes imposed on them by the British (Alkasum,
2003:128).
Conclusion
The British colonialists merely adopted the system of taxation to suit
their aims of economic and political domination of Yola and to deprive the
people natural resources. Having done this, other policies such as monetisation
and the provision of British currency as a substitute for the indigenous ones
were implemented. However, taxation did bring about many changes especially
when indigenous farmers were pushed into exporting crops production to make
money to pay taxes. This also encouraged the people to cultivate more virgin
lands. Likewise, labour was acquired and controlled through the intimately
linked policies of taxation and colonial law and order. British economic
policies, like the high rate of taxation and the surrounding communities, were
designed to restrict development which might compete with its perceived role
within the colonial economy. The taxation pressure exerted on the people
propelled them to supply labour to the government or engage in the production
of food crops to earn tax money. The taxes were targeted at increasing export
crop production to feed European industries. The British colonialists imposed
heavy taxation on the people of Yola such that they were forced to abandon food
crops production and engage in export crops to have money and pay the colonial
taxes. Therefore, one cannot understand the evolution of the British colonial
economy of Yola without relating it to the understanding of the pre-colonial
economic history of Yola metropolis because of their dialectical relationship.
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