The undertaking of this thesis, to explore the history of taxation in pre-colonial and colonial Hausaland, brings us face to face with the state systems of the two periods and the burdens (or benefits) which they imposed. The central theme of this study has been the interplay of the ideological, economic and political factors which determined taxation practices in our area. It is argued in this study that an understanding of the history of the fiscal and taxation practices of an area may throw as much light on its way of life and historical evolution as an account of its wars and conquests. The pre-colonial and the colonial tax systems have been compared and contrasted in the light of the ideological, historical and technological forces at work in the two periods. The main differences between precolonial and colonial taxation systems resulted mainly from the varying aims of the two state systems. In general, however, both pre-colonial and colonial rulers used taxation to achieve economic, social and political objectives. Both sets of rulers used taxation to impose political and economic control. The manner in which these policies were implemented and their aims achieved depended on the ideological and other orientations of the two systems. In both periods, taxes on agricultural produce constituted the mainstay of the state. In this regard, the emphasis laid on trade, as opposed to, agricultural taxes has been reduced. The burdens of taxation in the two periods have been measured, in a more or less speculative way, in the light of objective criteria and also taking account of what the people thought at the time. In the conclusion, we have made a brief review of the role of taxation in economic development.