Title:
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Taxation in some Hausa emirates, C. 1860-1939
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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.
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