From Tribute to Tax in a Tikar Chiefdom

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Abstract
This historical reconnaissance is not concerned with the economic consequences of direct taxation or its relation to the dogma of colonial self-sufficiency but rather with what McPhee calls its ‘political, moral and social nature’. A revenue system reflects not only the circumstances in which the authority of governments is exercised, but some of its ideal premisses—a truism which can be illustrated from the tax history of British West Africa in general and by the comparison of the Northern and Southern Nigerian systems before the post-Amalgamation reforms of Lugard and his successors. Since direct taxation is an aspect of colonial administration which affects members of a tribal society regularly and generally and demands a voluntary or enforced accommodation, its study in a particular tribal area may provide some useful insights to students of social change. Where the tribal society already has a system of tribute or provisioning, the introduction of a different system presents the colonial Government's native agents with problems of reinterpretation as well as procedure.

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