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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Jangali: Fulani Pastoralists and Colonial Taxation in Northern Nigeria
Author:Adebayo, Akanmu G.ISNI
Periodical:International Journal of African Historical Studies
Geographic terms:Nigeria
Northern Nigeria
Great Britain
income tax
Economics and Trade
Peoples of Africa (Ethnic Groups)
History and Exploration
External link:https://www.jstor.org/stable/221307
Abstract:When the British conquered Northern Nigeria, they found a taxation system in operation which was essentially a pre-jihad system transformed by the post-jihad administration and based largely on the 'shari'a'. Sir Frederick Lugard, high commissioner of Northern Nigeria, proceeded to transform the Hausa-Fulani and Borno traditions of taxation and the resulting modified tax system was given legal sanction by the Northern Nigeria Land Revenue Ordinance of 1904 and the Native Revenue Proclamation of 1906. Focusing on one category of taxation, 'jangali' or cattle tax, this article deals with 'jangali' assessment and collection procedures, tax evasion and other irregularities, and taxation and the relations between the Fulani pastoralists and British colonial officials. It highlights the controversy surrounding the cattle tax, at the heart of which was the balance between economic logic and the political cost of taxing nomadic pastoralists. Relations between the pastoralists and the colonial State were strained, partly because of the conflict between the government conception of cattle as wealth and the pastoralist view of cattle as more than wealth. In addition, by its very nature 'jangali' was difficult to collect and tax evasion was common. Notes, ref.