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THE ADMINISTRATION OF COLONIAL TAXATION IN ZARIA PROVINCE: A CASE STUDY OF KAGARKO DISTRICT, 1902 -1960

ABSTRACT

This thesis is a study of the Administration of colonial taxation in Kagarko District 1902-1960. The period chosen marked the incursion of British colonial activities into the area. The study of colonial taxation in the area revealed that taxation was used as an instrument for subverting the resources of the area. Colonial taxation has in no small measure rendered Africa dependent of the Colonial economy. Colonial taxation was a major tool used by the colonialists to achieve capitalist ambitions in Nigeria. It helped in the creation of the colonial economy whereby taxes were only allowed to be paid in British currency. In addition to all these, the use of forced labour in the tin mines and railway construction contributed immensely to the success of the colonial economy. Colonial taxation brought a setback on agricultural activities and other means of livelihood of the People such as mat making and bee-keeping. Colonial taxation led to forced migrations, increase in social vices like stealing and lying, child labour and slavery and other dehumanizing activities like the sales of children for money to pay tax. In a nutshell, the administration of colonial taxation in Kagarko District did not in any way adhere to the tenets of taxation as propounded by many economic scholars. It also impoverished the society of Kagarko.

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