{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}
{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
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\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext20 \slink21 \ssemihidden \styrsid2783295 endnote text;}{\*\cs21 \additive \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20 
\sbasedon10 \slink20 \slocked \ssemihidden \styrsid2783295 Endnote Text Char;}{\*\cs22 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 \ssemihidden \styrsid12058801 endnote reference;}{
\s23\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext23 \slink25 \sqformat \spriority1 \styrsid12071747 
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\rsid15760901\rsid15795799\rsid15797017\rsid15797064\rsid15809745\rsid15873935\rsid15946153\rsid15954851\rsid15957710\rsid16007409\rsid16010038\rsid16014142\rsid16061107\rsid16066053\rsid16071929\rsid16133530\rsid16150197\rsid16151128\rsid16193447
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\rsid16659471\rsid16670848\rsid16716129\rsid16736968\rsid16737932}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info
{\title THE COLONIAL TAXATION POLICY IN THE YORUBA SPEAKING PARTS OF SO UTHWESTERN NIGERIA AND ITS IMPLICATIONS FOR THE SOCIO-ECONOMIC DEVELOPMENT}{\author user}{\operator Dr Afolabi}{\creatim\yr2016\mo5\dy22\hr23\min14}
{\revtim\yr2016\mo5\dy22\hr23\min14}{\version2}{\edmins1}{\nofpages28}{\nofwords8957}{\nofchars47651}{\*\company Hewlett-Packard}{\nofcharsws56496}{\vern32859}}{\*\userprops {\propname _DocHome}\proptype3{\staticval -366034748}}{\*\xmlnstbl {\xmlns1 http:
//schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\ftnstart61\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0
\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1
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\asianbrkrule\rsidroot12003589\newtblstyruls\nogrowautofit \fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10316738 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10316738 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10316738 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10316738 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\sectdefaultcl\sectrsid12003589\sftnbj\sftnstart61 {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang 
{\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7
\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s23\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4014466 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid12003589\charrsid4014466 COLONIAL TAXATION POLICY }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid16736968\charrsid4014466 AMONG }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2885088\charrsid4014466 THE }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid16736968\charrsid4014466 YORUBA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12003589\charrsid4014466  OF SOUTHWESTERN }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid4665024\charrsid4014466 NIGERIA AND ITS IMPLICATIONS FOR}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid12003589\charrsid4014466  SOCIO-ECONOMIC }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\expnd0\expndtw-2\insrsid12003589\charrsid4014466 DEVELOPMENT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11950055\charrsid4014466 
\par }\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4014466 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-1\cf1\insrsid4470077\charrsid4014466             }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-1\cf1\insrsid4665024\charrsid4014466 
\par }\pard \ltrpar\qc \li0\ri-180\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-180\lin0\itap0\pararsid4014466 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\fs20\insrsid4014466\charrsid16014142 AFOLABI, Abiodun,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid4014466\charrsid10227352  PhD*
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid4014466 Department of History and International Studies/
\par  Unilorin Archives and Documentation Centre (UADC),
\par University of Ilorin, Ilorin, Nigeria}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4014466 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4014466 HYPERLINK "mailto:abeafolabi@yahoo.com"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10892091 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b0200000003000000e0c9ea79f9bace118c8200aa004ba90b500000006d00610069006c0074006f003a00610062006500610066006f006c0061006200690040007900610068006f006f002e0063006f006d000000795881f43b1d7f48af2c825dc485276300000000a5ab0000}}
}{\fldrslt {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs24\fs20\ul\cf2\insrsid4014466\charrsid10227352 abeafolabi@yahoo.com}}}\sectd \ltrsect\linex0\sectdefaultcl\sectrsid12003589\sftnbj\sftnstart61 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid4014466\charrsid10227352 
\par }\pard \ltrpar\ql \li0\ri-180\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-180\lin0\itap0\pararsid4014466 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid4014466                                                                  }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid4014466\charrsid10227352 (+234)8055201274; (+234)8030438315}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sb10\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-2\expndtw-14\cf1\insrsid12003589\charrsid4014466 Abstract:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12003589\charrsid4014466 
\par }\pard\plain \ltrpar\s23\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10892091 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14897645\charrsid4014466 Although t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466 he}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466  British}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12003589\charrsid4014466  colonial taxation policy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466 engendered unlimited exploitation and expropriation of capital from the periphery to the metropolis, it }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5466561\charrsid4014466 also brought about }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466 change}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5466561\charrsid4014466 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 \lquote }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466 development}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466 
 in the Yoruba speaking parts of western Nigeria. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466561\charrsid4014466 Through the British implementation of the Indirect Rule}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466  Syst}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 em}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466561\charrsid4014466 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1980972\charrsid4014466 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466561\charrsid4014466 y}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1980972\charrsid4014466  deviously used }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466561\charrsid4014466 taxation system }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1980972\charrsid4014466 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5466561\charrsid4014466 o exploit the indigenous terrain massively}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1980972\charrsid4014466 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466 Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1846951\charrsid4014466 us,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897645\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6045966\charrsid4014466 British capitalism}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466 
 left indelible impact }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466 on the entire Nigerian polity. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6045966\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466 The stud}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12792449\charrsid4014466 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466  found}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466 
 that predatory leadership, gross opportunism, insincerity and ineptitude were the bane of tax administra}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12792449\charrsid4014466 tion}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466  in Western N}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931400\charrsid4014466 igeria during the colonial era.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9131513\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466 The study conclud}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid272618\charrsid4014466 ed that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466 British }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid272618\charrsid4014466 colonial tax system was disruptive of the delicate balanc}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 e between the ruler}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid272618\charrsid4014466  an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466 d the ruled. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1846951\charrsid4014466 It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1649425\charrsid4014466  brought }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 in its wake}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1649425\charrsid4014466 
 changes that were not conducive to rapid positive growth and development;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16459281\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1649425\charrsid4014466 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16459281\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid272618\charrsid4014466 implementation of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 the colonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1649425\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid272618\charrsid4014466 tax system systematically halted the development of indigenous institutions, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931400\charrsid4014466 and this }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15149151\charrsid4014466 in turn unleashed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931400\charrsid4014466  much depravation, exploitation and flight of capital, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15149151\charrsid4014466 al}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4931400\charrsid4014466 though some minor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15149151\charrsid4014466 positive changes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931400\charrsid4014466  were }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9131513\charrsid4014466 recorded }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1846951\charrsid4014466 during the colonial period}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931400\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13006492\charrsid4014466 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10892091 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13006492\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 Key words}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 : Peasants. Poli}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12083646\charrsid4014466 cy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466  makers}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid12083646\charrsid4014466 , Re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 volts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12083646\charrsid4014466 ,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466  Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12083646\charrsid4014466 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466  Western 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid10896398\charrsid4014466 Nigeria}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4014466\charrsid10892091 
\par }\pard \ltrpar\qj \li0\ri0\sb10\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd2\expndtw11\cf1\insrsid12003589\charrsid4014466 THE BRITISH COLO}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\expnd2\expndtw11\cf1\insrsid12083646\charrsid4014466 NI}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd2\expndtw11\cf1\insrsid12003589\charrsid4014466 A}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd2\expndtw11\cf1\insrsid12083646\charrsid4014466 L}{\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\expnd2\expndtw11\cf1\insrsid12003589\charrsid4014466  }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd2\expndtw11\cf1\insrsid12083646\charrsid4014466 GOVERNM}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\expnd2\expndtw11\cf1\insrsid12003589\charrsid4014466 ENT: DECENTRALISED DESPOTISM}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12003589\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 Right from the onset, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid6516200\charrsid4014466 British ec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid6516200\charrsid4014466 n}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 omi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid6516200\charrsid4014466 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 
 policy in southwestern Nigeria was centrally b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 ased on the achievement of two ob}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid15411470\charrsid4014466 jecti
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 ves: to derive revenue for the mother country and to make }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466 the Crown Colon}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\insrsid15411470\charrsid4014466 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466  of La}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid15411470\charrsid4014466 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid12003589\charrsid4014466 os an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid15411470\charrsid4014466 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466  the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid15411470\charrsid4014466 Wes
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466 te}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid15411470\charrsid4014466 rn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466 
 Protectorate as financially self-sustaining as possib}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 le}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-3\cf1\super\insrsid15411470\charrsid4014466 1{\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11084573\charrsid16736968 
An in-depth analysis of the British Economic Policies in other Protectorates within }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6508511\charrsid16736968 Nigeria}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11084573\charrsid16736968  amply justices the position }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6508511\charrsid16736968 maintained here}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11084573\charrsid16736968 .}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466  Yorubaland was compose}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466  of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 
 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 four }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 provinces of Oyo, Abeokut}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 a, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 Ij}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid12003589\charrsid4014466 bu and Ondo, all in th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-3\cf1\insrsid6556728\charrsid4014466 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6576422\charrsid4014466  s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 outhern province.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-1\cf1\super\insrsid14815358\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\qj \li5\ri0\widctlpar\wrapdefault\faauto\rin0\lin5\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 2}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 NAI. Oyoprof. 2/3, File No. C42, Ibadan-Oyo: relationship between. P.5. It is important to note that by 1}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid2370781\charrsid16736968 st}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 
 January, 1900, four distinct administrative units had emerged in Nigeria. They were (a) The Colony and Protectorate of Lagos under a Governor; (b) The Protectorate of Southern Nigeria under a High Commissioner; (c) The Protectorate of Northern N
igeria under a High Commissioner: and (d) The Egba United Government under the Alake of Abeokuta and his Chiefs. The arrangement had not always been as described above. Before 1900, the British officials in Nigeria were responsible to three different auth
o
rities. Those in the Niger Coast Protectorate, later known as the Protectorate of Southern Nigeria, were responsible to the Foreign Office; those in the Colony and Protectorate of Lagos, to the Colonial Office; while those in charge of the areas which lat
e
r became the Protectorate of Northern Nigeria were responsible to the Board of Directors of the Royal Niger Company. This extra-ordinary administrative arrangement was streamlined in 1900, and later rationalized in 1914 under the Governor-Generalship of L
ord (then Si-Fredrick) Lugard.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466  At the initial stage, the British were simply preoccupied with missionary a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid12003589\charrsid4014466 nd commercial activities. After the imperialistic moves against Nigeria had been concluded in th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 e late 19}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-2\cf1\super\insrsid12003589\charrsid4014466 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466  century, the British then went on to impose the system of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid682758\charrsid4014466 indirect rule on the entire peo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid682758\charrsid4014466 l}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 e of Nigeria.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid15433526\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6164070\charrsid4014466 The Indirect R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 ule system was essenti}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid9642620\charrsid4014466 ally a form of administration w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 hereby the British gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid12003589\charrsid4014466 
erned the whole of Nigeria through what they themselves referred to as the Native Authority. This system was adopted because the British did not have enough administrative personnel and knowledge of the Nigerians as would be suitable for direct rule. More
 importantly, the British wanted to avoid a situation where unnecessary financial burden would be heaped on the home govern}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 
ment. One of the three essential ingredients on which the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6164070\charrsid4014466 colonial government rested its I}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 ndirect }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6164070\charrsid4014466 R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid12003589\charrsid4014466 
ule system was the Native Revenue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-2\cf1\super\insrsid9642620\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 3}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 
 The other two pillars of indirect rule were the Native Authority and Native Court. Direct and indirect rule actually evolved into complementary ways of native control. Direct rule was the form of urban civil power. It was about the barring of natives fro
m civil freedoms pledged to citizens in civil society. Indirect rule, however, signified a rural tribal authority. It was about incorporating natives into a state-enforced customary order. Reformulated, direct and indirect rule are better understood as va
r
iants of despotism. Lord Lugard had also argued that the creation of Native Treasury, from which the salaries of Native Administration personnel was to be paid, would put an end to the abuses of tax gatherers, which included former 'tribute,' irregular im
posts and force labour. However, abuse of the chiefs or 'tax gatherer' continued and fuelled popular discontent among the indigenous people.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12003589\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin14\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 The British colonial government instituted the Native Administration to assist them in the day-to-day running of t
he government. The Native Authority was the decentralized arm of the colonial state, which comprised a hierarchy of chiefs. They symbolized the power of the British col}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12003589\charrsid4014466 
onial government. The Native Administration was frequently faced with the task of finding mone}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 
y for several projects. The tax department, which was one of its chief sources of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6164070\charrsid4014466 revenue,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466  was under the direction of an efficient British officer.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-1\cf1\super\insrsid15012225\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar
\qj \li0\ri43\widctlpar\wrapdefault\faauto\rin43\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 4}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NAI. Oyo Prof. 1. File No. 1026 Vol. IX (i) Assessment and Incidence of Taxation General Report on Taxes, (ii) Tax Collectio}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 n Authorities and Tax Collectors.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12003589\charrsid4014466 
 The British regularized the series of arbitrary, irregular and uncertain tributes in order to achieve a fair system of direct taxation rather than introduce an alien taxation system to the people. It was also hoped that by this new method of taxation, t}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 he burden of the indigenous Yoruba tax payers would be reduced and, thus, easier for them to pa}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15405652\charrsid4014466 y.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12206870\charrsid4014466 
\par }\pard \ltrpar\qj \li29\ri72\sl360\slmult1\widctlpar\wrapdefault\faauto\rin72\lin29\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16659471\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 The British colonial government had set up local treasuries afte
r 1914 in order to assist the Native Authorities to fulfill their fiscal responsibilities. Therefore, by bringing tax obligation and administration close to the people, and especially by saddling local authorities with much of the responsibility for colle
cting taxes, the British administration of Western Nigeri}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15405652\charrsid4014466 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 
 generally succeeded in hiding the reality of official involvement from the masses of the people, who often saw their Oba or Baale, and later elected councilors of their areas, as those accountable for any }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15405652\charrsid4014466 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 redit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15405652\charrsid4014466  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 or shortcomings in the taxation system}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15405652\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid15405652\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\qj \li14\ri58\widctlpar\wrapdefault\faauto\rin58\lin14\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 5}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 Direct taxation was not introduced to Western Nigeria before 1917. A}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid16588505 lthough a}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 dministrative officers were responsible for the monitoring }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 of fiscal matters}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid16588505 ,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  but this did not deter occasional losses or even fraud. In 1919 for instance, a huge sum of 5000 pounds disappear}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 ed from the Native Treasury. Among other reasons, the need to create a strong colonial economy through the inauguration of an honest government that would lead to the emergence of a better
 society was made a moral issue. This so-called morality had a narr}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid10577677\charrsid16736968 ow}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 revenue-centered interpretation. The real reason for imposing taxation was to have more rev}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid10577677\charrsid16736968 enue by imposing additional bur}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 den on the people, mostly the poor who were in the majority. See A. I. Asiwaju, 1976. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 Western Yorubaland under European Rul}{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\fs20\expnd0\expndtw1\insrsid6508511\charrsid16736968 e: 1889-1945:}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\expnd0\expndtw1\insrsid2370781\charrsid16736968  A Comparative analysis of British and French Colonialism. }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw1\insrsid2370781\charrsid16736968 London: Longman Group Ltd. p. 121.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12206870\charrsid4014466 
\par }\pard \ltrpar\qj \li19\ri0\sb10\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin19\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid12206870\charrsid4014466 Therefore, tax collection was performed in the districts by the Baale of each village and i}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 n the townships by a person selected to be the tax collector and whose name was given to the chief tax clerk.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid7892794\charrsid4014466 6{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 6}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 NAI. Abe Prof. 2. File No. ABP. 2785, Western Region Tax Assessment: General Correspondence, 2}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid2370781\charrsid16736968 nd}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 assessment, p. 12.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 
 In the Western provinces, the Native Authorities used to instruct their police to stop males and ask for their tax tickets with a view to instituting prosecutions, if not produced.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid5585543\charrsid4014466 7{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 7}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NAI. Ondo
 prof. 1/1. File No. 665, Vol. V, (i) Taxation; Ondo province (ii) Division of direct taxes between government and native authority. The first step which Lugard took in building a regime of \'93indirect rule\'94 was to \'93
endeavour to find a man of influence as ch
ief and to group under him as many villages or districts as possible, to teach him to delegate power, and to take an interest in his 'Native Treasury,' to support his authority, and to inculcate a sense of responsibility.\'94
 In other words, in the edifice of Nati}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 
ve Authority, the chief became the pillar of strength on which the entire system stood. In fact, the three pillars on which Lugard claimed the indirect rule stood - Native Court, Native Administration, and a Native Treasury- together crystallized the 
ensemble of }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 powers merged in the office of the chief. The chief also exercised the fourth power; the power to make rules. It has, in fact, been }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 noted by Mahmood Mamdani that the chief was the petty legislator, administrator, judge, and policeman all rolled in one. He was }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 only answerable to a higher administrative authority, the white official stationed in his state as advisor, and who quietly remaine}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\insrsid2370781\charrsid16736968 d in the background.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466  The a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid12206870\charrsid4014466 
ssessment and collection of taxes in Western Nigeria were by statute and the practice left the loca}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 
1 chiefs in their capacity as Native Authorities. Direct police involvement was relatively rare and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid12206870\charrsid4014466 generally at the instance of the responsible Native Authority.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12206870\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri58\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin58\lin14\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12206870\charrsid4014466 In 1915, there was general dissatisfaction at the provisions of the Native 
Court Ordinance, which forbade the acceptance of fees, presents, and the private hearing of cases and the diversi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid12206870\charrsid4014466 
on of all court revenue from private pockets to the Native Administration coffers. Regularized tr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 ibute, which was to provide salaries and take 
the place of former irregular perquisites, was delayed and there was apparently no recognized revenue for the chiefs. As a result, there was general distrust of the new regime,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid1537551\charrsid4014466 8{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri29\widctlpar\wrapdefault\faauto\rin29\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 8}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 NAI. CSO 26/2, File No. 12725, Vol. II. Oyo Province, Annual Report, 1924, p. 170. Chiefs got their salaries from tributes and there were three distinct and recognized taxes in Yorubaland; }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\fs20\insrsid2370781\charrsid16736968 Ishakole, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 which look the form of universal land rent, }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 
Owo Ode, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 tribute paid by men and women alike, partly in kind and partly in cash, varying from 5s to 20s per head, and }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\fs20\insrsid2370781\charrsid16736968 Owo Asingba, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
consisted of personal services (such as building and repairing of town walls, work on the farms of chiefs, together with contributions of
 food. There were also the heaviest of all the taxes, which was the burden of fines, fees, bribes, presents in connection with court cases }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 (Obi) }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 together with tolls on trade, fees on appointment, and death duties. The abolition of these demands greatly imp
overished the chiefs. However, abuse continued and fuelled popular discontent. In response, another so-called reform was implemented; in addition to being salaried, the position of the chief was made subject to appointment, transfer, and dismissal, thereb
y reducing to minimum his individual autonomy vis-\'e0
-vis the colonial power. Even the British, the high priests of indirect rule through traditional authority, asserted that the agent of tradition be not a hereditary but a colonial appointment; once the colo
nial establishment stabilized, even the position of pre-colonial kings and native aristocracies was made subject to appointment and dismissal. See Mahmood Mamdani, 2004, }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 
Citizen and Subject: Contemporary Africa and the Legacy of Late Colonialism. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 Kampala: Fountain Publishers, p. 52-61.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466  but this situation soon disappeared and the indigenous colonial auth}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 
orities again began to enjoy the benefits of their offices.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4485756\charrsid4014466 
\par }\pard \ltrpar\qj \li29\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin29\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10892091\charrsid4014466 Lugard\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10892091 s Indirect R}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 ule created a separate but subordinate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10031820\charrsid4014466  state structure for the people}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 . It }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 was a native administration that had the powers to ma}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid10031820\charrsid4014466 ke bylaws or rules, a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466  treasury to pay its personnel and finance}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid10031820\charrsid4014466  its activities. It was a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466  state apparatus }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16588505\charrsid4014466 that was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 not only dependent but }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid4485756\charrsid4014466 also autonomous.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid6053998\charrsid4014466 9{\footnote \ltrpar \pard\plain \ltrpar
\qj \li0\ri29\widctlpar\wrapdefault\faauto\rin29\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 9}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\cf1\insrsid2370781\charrsid16736968 Mahmood Mamdani, 2004, }{
\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\expnd0\expndtw-1\cf1\insrsid2370781\charrsid16736968 Citizen and Subject: Contemporary Africa and the Legacy of Late Colonialism.  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\cf1\insrsid2370781\charrsid16736968 Kampala: Fountain }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-2\cf1\insrsid2370781\charrsid16736968 Publishers, p. 62.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 
\par }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid4485756\charrsid4014466  The Native Authority was the visible Black Hand servicing the seemingly inau}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 
dible voice of the white master.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13054551\charrsid4014466 
\par }\pard \ltrpar\qj \li34\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin34\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid3165864\charrsid4014466 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid4485756\charrsid4014466 BRITISH COLONIAL ADMINISTRATION, TAX INSTRUMENT AND THE MEN }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-8\cf1\insrsid4485756\charrsid4014466 ON THE SPOT}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577677\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 The position that the Colonial Office had the advanta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10308471\charrsid4014466 ge of what Tamuno described as 
\'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10308471\charrsid4014466 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 umulated or stored wisdom}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10308471\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4485756\charrsid4014466 
 based on its experience in administering its territories in the Far East, West Indi
es and other parts of Africa, had been put to question by past and present historians. Unfortunately, the Colonial Office usually gave the 'man on the spot' consideration when contro}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid4485756\charrsid4014466 versies arose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4485756\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 The question had been consistently asked: how equipped were these }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15532556\charrsid4014466 \'93}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 men on the spot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15532556\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid4485756\charrsid4014466 
 in dealing with the myriad of problems arising from an environment that was alien to them? How equipped were they to assume that role to the satisfaction of the people whose political destiny they controlled? Enlightened foreign r
ulers would have been expected to consider not only the interests of the home government but also those of the people under their charge. This would have mea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16193447\charrsid4014466 
nt giving the people voice to express their views. Unfortunately, this effective channel was hardl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid16193447\charrsid4014466 y
 opened to the people. The colonial administration failed to acquire the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid5447850\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid16193447\charrsid4014466 c}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid5447850\charrsid4014466 orrect knowledge\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid16193447\charrsid4014466  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 African institutions and thus fundamentally faltered in the business of governance of an alien peop}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid5447850\charrsid4014466 l}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 e whose ways of life and institutions were hardly understood and who hardly understood them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16193447\charrsid4014466 
\par }\pard \ltrpar\qj \li72\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin72\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid16193447\charrsid4014466 Although these }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid6164070\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw4\cf1\insrsid16193447\charrsid4014466 men on the spot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid6164070\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid16193447\charrsid4014466 
 played their roles to the best of their abilities, th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw3\cf1\insrsid6164070\charrsid4014466 e decisions they took }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw3\cf1\insrsid16193447\charrsid4014466 
were often controversial and could really not be taken as sound, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid16193447\charrsid4014466 unbiased judgments of rulers who had adequate understanding of the indigenous peop}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid9980298\charrsid4014466 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw4\cf1\insrsid16193447\charrsid4014466 e they ruled over.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16193447\charrsid4014466 
\par }\pard \ltrpar\qj \li101\ri0\sb10\widctlpar\wrapdefault\faauto\rin0\lin101\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid16193447\charrsid4014466 BRITISH CAPITALISM, TAXATION AND SOCIO-ECONOMIC DEVELOPMEN}{
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid16193447\charrsid4014466 T OF WESTERN NIGERIA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16193447\charrsid4014466 
\par }\pard \ltrpar\qj \li91\ri0\sb14\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin91\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 
The way and manner the British colonial government went about the business 
of rulership left a lot of room for the economic exploitation of Yorubaland. Britain also guaranteed optimum conditions under which private companies could exploit the indigenous people. That explains why the British colonial government was repeatedly spe
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13434893\charrsid4014466 aking about the \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 maintenance of law and order,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13434893\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid13434893\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar
\tx163\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 10
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  W. Rodney, W.  1972. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 How Europe Underdeveloped Africa, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968 1972. p. 179.}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 
 which obviously meant ensuring that conditions which were favourable to the expansion of capitalism were maintained. It also explains why the British imposed various kinds of taxes }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid16193447\charrsid4014466 on the people. However, one may add that there was no deliberate policy by the British to make the colony poor. The poverty of the people was an indirect result of the colonial economic syste}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-2\expndtw-13\cf1\insrsid16193447\charrsid4014466 m.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16193447\charrsid4014466 
\par }\pard \ltrpar\qj \li82\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin82\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 Since the British colonial government's taxation system was meant to provide requisite fu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid11944054\charrsid4014466 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 
ds for administering Yorubaland as a field of exploitation, it, therefore, generated taxes from virtually all-imaginable economic endeavours. The colonial authorities
 also levied entertainment tax on public cinematograph performances, public race meetings-(horse racing) and public dance hal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11944054\charrsid4014466 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid16193447\charrsid4014466 s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid11944054\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar
\tx163\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 11
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NAI. 2 Abeprof. (2}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid2370781\charrsid16736968 nd}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 accession) ABP. 2788 Provincial Administration Abeokuta-Entertainment  Tax.}}1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid16193447\charrsid4014466  It was the usual practice
 for the organizers to ensure that the whole or part of the tax was ind}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 irectly passed to the public. Although the indigenous poor resource farmers considered taxation a 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16193447\charrsid4014466 burden, some of the taxes generated were expended on the socio-economic development of Yor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 ubaland. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8272549\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16193447\charrsid4014466 The British amalgamation campaigns succeeded in placing her on the pinnacle of econo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16193447\charrsid4014466 
mic and political influence in southwestern Nigeria, and in fact, al}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid9641283\charrsid4014466 l the provinces in Nigeria. Thu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid16193447\charrsid4014466 s, the ground was prepared for the restructuring of the Southern Nigeria economy. Taxation, ultimately, became a significant feature in the re-arrangement exercise.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16193447\charrsid4014466 
\par }\pard \ltrpar\qj \li38\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin38\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 It has often been readily assumed as an article
 of faith and opinion rather than sound reasoned judgment based on empirical historical evidence that export production conferred great prof}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 
its on the cocoa planters. Historical evidences have amply demonstrated that the Yoruba farmers }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 worked long hours but the price of their produce was not commensu}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6508511\charrsid4014466 rate with the long hours of lab}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 
our. Available data also shows that the cocoa farmer who had to p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid9641283\charrsid4014466 ay four shillings cocoa tax, in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 vest their labour and capital, pay produce price of four pounds per ton and still pay transport fare }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 was operating at a loss! }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid9641283\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 The British white paper revealed the huge profits made on West African }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 
cocoa. George Padmore, reporting for a Nigerian Newspaper}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid13530928\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 - West African Pilot-}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 presented fully }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 for the first time the method adopted in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid13530928\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 scalping}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid13530928\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 
 the indigenous cocoa producer in West Africa }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 and the fabulous profit derived by Europe from the cocoa business. This sensational report revea}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 led that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid3440264\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 
Britain had made a profit of \'a33,676,253 from 1939 to 1943}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid3440264\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 . It was also report
ed that w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 hile Nigeria and Gold Coast produced the world greatest output of cocoa, America was the greate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 
st consumer while Britain was the greatest swindler. The reason for this was that the head of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 British chocolate firm was the chairman of Cocoa Board
. While production was in the hands of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid4992284\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid2506342\charrsid4014466 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid2506342\charrsid4014466 he Africans, the marketing of cocoa in England, America and other countries was entirely in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid2506342\charrsid4014466 
hands of British merchants who formed a pool.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-2\cf1\super\insrsid1717645\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar
\tx182\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 12
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  For more on how the British colonial government deviously carried out this grand scale of exploitation, see West Africa Pilo}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\fs20\expnd0\expndtw1\insrsid2370781\charrsid16736968 t. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw1\insrsid2370781\charrsid16736968 31}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw1\super\insrsid2370781\charrsid16736968 st}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw1\insrsid2370781\charrsid16736968  October, 1944.}}2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2506342\charrsid4014466 
\par }\pard \ltrpar\qj \li29\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin29\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 The pool consisted of all leading English chocolate manuf}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid10249927\charrsid4014466 
acturers as well as big monopol}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 ies that determin
ed the prices to be paid to the African producer. The Yoruba cocoa producers, like their counterpart in other West African countries, were forced to accept the lowest prices for t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 
heir cocoa. The West African Cocoa Board was absolutely in the hands of the British officials an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 
d capitalist. The African cocoa producer had no representation in the Board. In Western Nigeria, the Yoruba cocoa planter had become the victim in a tripartite relationship between the planters, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid2506342\charrsid4014466 the middlemen and the European firms.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-2\cf1\super\insrsid16071929\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar
\tx182\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 13
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 West African Pilots. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 31}
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid2370781\charrsid16736968 st}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  October. 1944.}}3}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid2506342\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid8272549\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid2506342\charrsid4014466 However, this is not to be wondered at; Europe did not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 come to Af}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid6508511\charrsid4014466 rica for a charity mission. She}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466  came to trade and make profit. After all, trade by its nature will }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid14037224\charrsid4014466 always }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 
have an element of exploitation even within any indigenous system when it is not an equal partnership. Interestingly, the colonies too benefited even if what we call benefit was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 
insignificant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid14037224\charrsid4014466  when compared to what Britain ex}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 propriated.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid16210627\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 That is the fact of the matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2506342\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid2506342\charrsid4014466 However, the British officials and writers who were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid12351535\charrsid4014466 
inclined to think like them have conc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 entrated on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid397953\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid2506342\charrsid4014466 positive}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid397953\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466  impact of the economic changes }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid10114297\charrsid4014466 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 at came }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid10114297\charrsid4014466 with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid2506342\charrsid4014466 
 the involvement of col}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 onial rule to the extent of eulogizing every new measure. T
he reality that is often ignored is that most of the changes were not originally conceived to serve the interest of the indigenous people. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 
Rather, the benefit that accrued to the people were just incidental. Local industry was not even en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 
couraged while the production of raw materials for the capitalist market was limitlessly boosted, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 
sometimes at the expense of food production to the extent that a number of people complained of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-2\expndtw-13\cf1\insrsid13567022\charrsid4014466 starvation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-2\expndtw-13\cf1\super\insrsid10114297\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 14}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  Cf. }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\fs20\insrsid2370781\charrsid16736968 Lagos Weekly Record, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 8}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid2370781\charrsid16736968 th}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  June, 1895.}}4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13567022\charrsid4014466 
\par }\pard \ltrpar\qj \li77\ri19\sl360\slmult1\widctlpar\wrapdefault\faauto\rin19\lin77\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 The
re were tax ordinances which the British colonial authority put in place to guide them in the business of generating revenue for running the administration. The tax accounting methods that were operative in 1935/36 made no provision for computation at any
 stage of the true total a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 ssessment of tax for any of the administrative units of the colony. Street register that contained th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 e names of all adult males was used for the assessment, although there were a large number of pe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 
ople who were not legally liable to taxation. In the colony districts, between 5 and 10 shillings w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 
ere levied on income exceeding 50 pounds, but not exceeding 100 pounds. However, this position was considered to be rigid and the decision to give the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10971359\charrsid4014466 \'93}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 tax authorities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10971359\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466  power to apply interme}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid13567022\charrsid4014466 diate rate, where necessary, was considered.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-6\cf1\super\insrsid10971359\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri53\widctlpar\wrapdefault\faauto\rin53\lin180\itap0\pararsid15417566 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 15}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968 
 NA1. Comcol. 1. File Mo. 1899: Colony Tax Office-Handing Over of. (Tax authority as defined in Comcol. 1 in 1922-lncome tax) Tax authority refers to the financial secretary and includes any other person autho
rized in writing by the financial secretary to perform any duty(ies) imposed upon the tax authority by the ordinance.}}5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid13567022\charrsid4014466  Ultimately, this position was approved and it }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid8272549\charrsid4014466 endur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-2\expndtw-10\cf1\insrsid13567022\charrsid4014466 ed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13567022\charrsid4014466 
\par }\pard \ltrpar\qj \li72\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin72\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 The Commissioner for the Colony, Mr. J.J. Emberton, held that since headmen were obli}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 ged by public opinion to share such fees with the village councils without whose assistance they were unable to carry out their duties, the names of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14562965\charrsid4014466 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 village councils should be associated with th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 ose headmen named}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14562965\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 
. The Income Tax Ordinance No. 4 of 1937 recommended the above guideline as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4858246\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 
part of the procedure to be followed in implementing the taxation policy of the time in Epe, Badagry and Ikeja areas.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid14562965\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar
\qj \li0\ri58\widctlpar\wrapdefault\faauto\rin58\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 16}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NA1. 1904. C. 16 Vol. 2 Income Tax Ordinance. No. 4 of 1937. Procedure in Connection with Regulation.}}6}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466  These arrangements were expected to lead to improvement in the pro}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 
cess of collection of income tax. All }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14972606\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 householders}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14972606\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466  were expected to render a return showing the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 names of adult males residing in the house, their occupations and the name of the government de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13567022\charrsid4014466 
partment or firm, if any, where they worked. The tax staff assisted the illiterate house owners in order to ensure accuracy in the information supplied. These were entered into the ledgers in whi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13567022\charrsid4014466 ch each house was shown separately and each individual assessed in accordance with the trades a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 
nd occupational scheduled, ordered to attend the tax office for examination regarding his income }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14298931\charrsid4014466 and/or even required to render a return of his income in writing.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid12793003\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\insrsid2370781\charrsid16736968 NAI. Comcol. 1. File No. 1899. Commissioner of the Colony. Colony Tax Office, Handing Over of.}}7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14298931\charrsid4014466 
\par }\pard \ltrpar\qj \li96\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin96\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 The accountants kept separate registers for Europeans, Syrians, African professional men and other Africans in the highe
r grades of society. Their returns were kept confidential and the D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14298931\charrsid4014466 istrict Officer in charge of tax fixed their assessments. The following under-noted list were used i}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 n fixing assessment: owners of canoes, owners of motor vehicles, rate payers and property owner}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid14298931\charrsid4014466 s, license retailers of spirits, beer and wine, money lenders and voters.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid16524890\charrsid4014466 1{\footnote \ltrpar 
\pard\plain \ltrpar\ql \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid14768687 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 18}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NAI. 1940. File No. C/16, Vol. III. Comcol. Income Tax Ordinance. No. 4 of 1937; Procedure in Connection with Regulations. }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw3\insrsid2370781\charrsid16736968 See also Nig. Gazette. No. 16 9}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw3\super\insrsid2370781\charrsid16736968 th}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\expnd0\expndtw3\insrsid2370781\charrsid16736968  3. 1960.}}8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14298931\charrsid4014466  Syria
ns, Lebanese and Indians who resided in Ibadan division also paid their tax to the Native Administration.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid4661986\charrsid4014466 1{\footnote \ltrpar \pard\plain \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 19}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  NAI. Oyo Prof. 1 1927. Vol. V. I Tax Collection, Oyo Province II. Tax Rates Schedule III1 Instructions General.}}9}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14298931\charrsid4014466  Whereas, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 unlike in the government notice No.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14972606\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 
313 of 1904, the Colony Taxation Ordinance of 1937 read that every employer of labour, head of a family, householder }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8275985\charrsid4014466 and every person \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 who may be required so to do shall give all such information (verbally or in writing) as may be required of him by t }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14298931\charrsid4014466 he tax authority or any of his assistants, with a view to obtaining information for the assessment or collection of the tax... Anyone who w
illfully misleads the tax authority or any of his assistants on any matter connected with the assessment or collection of the said tax shall be guilty of an of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-3\expndtw-17\cf1\insrsid14298931\charrsid4014466 fence}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-3\expndtw-17\cf1\insrsid15417566\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-3\expndtw-17\cf1\insrsid15481781\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-3\expndtw-17\cf1\super\insrsid15481781\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid14768687 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 20}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid2439817\charrsid16736968 NAI. 1940. File No. C/16, Vol. III. Comcol. Income Tax Ordinance. No. 4 of 1937; Procedure in Connection with Regulations. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw3\insrsid2439817\charrsid16736968 See also Nig. Gazette. No. 16 9}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw3\super\insrsid2439817\charrsid16736968 th}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw3\insrsid2439817\charrsid16736968  3. 1960.}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14298931\charrsid4014466 
\par }\pard \ltrpar\qj \li82\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin82\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 The Lagos Township derived the bulk of its revenue from rates for water, general oil purposes, license fees, market dues and expended it mainly on health measures.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid4475700\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 21}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid282268\charrsid16736968  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd2\expndtw14\cf1\insrsid282268\charrsid16736968 NAI. Comcol 1. File No 2264: Taxation: Municipal Area. 1938-1939}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }}1}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466  The township also go}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14037224\charrsid4014466 t grants from government and these }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 were paid into government treasury as revenue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid16151128\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid2370781\charrsid16736968 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd2\expndtw14\cf1\insrsid4553117\charrsid16736968 
NAI. Comcol. I.C.C. 951 Vol. II K/I, Y/I. Annual General Report: Social and Economic Prog}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd2\expndtw14\cf1\insrsid15417566\charrsid16736968 ress of the People of Nigeria, p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd2\expndtw14\cf1\insrsid4553117\charrsid16736968 . 150.}}2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 
 It was a period when the Colonial Authority also required young secondary school boys in Lagos to pay tax. The boys of Igbobi College, among others, who were under the Church and Methodist Missi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14298931\charrsid4014466 onary Society in Lagos, were also expected to pay tax. This idea was only annulled when a draft bill under the Colony Taxation Ordinance No 4 of 1937, which exempted all male under the age }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14768687\charrsid4014466 of eighteen }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 from paying tax, was promulgated. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid8272549\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 The section 8 (a) of the ordinance was drafted on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14298931\charrsid4014466 
the incorrect assumption that there would be no male over the age of sixteen in the primary scho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 
ol. It was, indeed, impossible to know the correct ages of many of the pupils and the heads of the schools did not relish the invidious task of deciding who was, and who was not to pay tax. It was }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14298931\charrsid4014466 inequitable to expect a poor farmer to pay tax for his son who helped in the farm work, when, say, a clerk who can afford to educate his son was not required to pay his boys' tax. The guiding pr}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14298931\charrsid4014466 inciple on the issue of tax should have been whether the person concerned had any income and n}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 ot what his age was. This view was supported by section six (6) of the Colony Taxation Ordinance, (No 4 of 1937) legislation enacted in 1939, page A. 16, which reads as fo
llows: There shall be due, payable by and collected from every (male adult in Nigeria) from whom no ta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid14768687\charrsid4014466 x was due or had}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-3\cf1\insrsid6105176\charrsid4014466  been received in respect of the year of assessment... .a tax of five shillings.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-3\cf1\super\insrsid7739866\charrsid4014466 2{\footnote \ltrpar 
\pard\plain \ltrpar\ql \li19\ri0\widctlpar\wrapdefault\faauto\rin0\lin19\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 23}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd3\expndtw15\cf1\insrsid11077627\charrsid16736968 NAI. Comcol}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\expnd3\expndtw15\cf1\insrsid14768687 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd3\expndtw15\cf1\insrsid11077627\charrsid16736968  1. File No 2264: Taxation: Municipal Area. 1938- 1939.}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid11077627\charrsid16736968 
\par }}3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6105176\charrsid4014466 
\par }\pard \ltrpar\qj \li24\ri29\sl360\slmult1\widctlpar\wrapdefault\faauto\rin29\lin24\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 In the Epe colony district, the assessment's final position regarding tax at 31}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\super\insrsid6105176\charrsid4014466 
st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466  of March 1 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid6105176\charrsid4014466 
936/37 was five thousand, one hundred and twenty nine pounds and eighteen shilling (\'a35,129 :18 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
=). This was later revised downward to two hundred and seventy one pounds and fourteen shillings (\'a3271: 14=); vide 116, leaving an assessment of four thousand, eight hundred and fifty thousand and four shillings (\'a3
4,850: 4=.) The authority to write off the outstanding amount was sought and granted for the arrears of 1936/37 financial years. And for the 1937/38, the estimate for Ikeja}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid11606872\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6105176\charrsid4014466 was three thousand four hundred pounds (\'a33,400: =.) In the case of Badagry, it was estimated at}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid11606872\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 two thousand, eight hundred pounds (\'a3
2,800 =) in Epe, the final amount that was collected after the assessment was four thousand, six hundred and thirty four thousand, fifteen shillings (\'a34,634: 15}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\super\insrsid6105176\charrsid4014466 s
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 ). The Four thousand, six hundred and seventy one pound, ten shillings (\'a34,671:10}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\super\insrsid6105176\charrsid4014466 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 ) collected}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4861488\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 in respect of Epe included twenty pounds and ten shillings (\'a320.10), which was the amount of ta}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid6105176\charrsid4014466 x paid by European officials and non-officials, vide 115.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid4861488\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar
\ql \li180\ri0\widctlpar\tx274\wrapdefault\faauto\rin0\lin180\itap0\pararsid12216367 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 24}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid11737314\charrsid16736968 NAI. Comcol. 1.C. 16. 1/8. Inco}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid12216367 me T}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid14768687 ax }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12216367 : }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid14768687 monthly returns- Colony 
D}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid11737314\charrsid16736968 istricts.}}4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid6105176\charrsid4014466  The divisional officers of Badagry and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid4861488\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid6105176\charrsid4014466 Ikeja gave no information concerning the amount paid as tax by their European officials and non}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 -officials in their totals.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6105176\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri58\sl360\slmult1\widctlpar\wrapdefault\faauto\rin58\lin10\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 The District Officer of Ife/Ilesha also demanded that income derived from co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15417566\charrsid4014466 coa 
farms in Ife, Ilesha and Ill}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
a should not be exempted from taxation and that such income should also be subjected to special assessment in the same way as income from various other trades were. Having regard to the rise in the price of cocoa, he was confide
ntly hopeful that the income tax yield from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
cocoa farmers was going to exceed that collected in 1945 in the form of a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
special cocoa tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid14943003\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\qj \li180\ri0\widctlpar\tx274\wrapdefault\faauto\rin0\lin180\itap0\pararsid12216367 \cbpat8 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 25}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid10121734\charrsid16736968 NAI. Oyo Prof. 1. File No. 1927. Vol. V. I. Tax Collection Oyo Province II. Tax rates schedule III. Instructions General.}}5}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14037224\charrsid4014466  A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
part from that, local rates were also imposed in the western provinces in order to encourage local }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6105176\charrsid4014466 development and impart new life 
to the administration of towns and villages, and thus, rules wer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 e framed and rates were levied for specific purpose(s). Native Authorities then proceeded to mak}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6105176\charrsid4014466 e tax rules without full consultation with the potential tax payers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14037224\charrsid4014466 
 However, it must be appreciate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6105176\charrsid4014466 d that the difference between the imposition of local rate and increase in the rate of tax was not r}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 eadily grasped by the ordinary tax payer.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid4985615\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li180\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin180\itap0\pararsid12216367 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid2370781\charrsid16736968 26}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid14774370\charrsid16736968 NAI. Abe-prof. 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\super\insrsid14774370\charrsid16736968 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid14774370\charrsid16736968  Accession, Provincial Administration Department Papers. File No. ABP. 2668. \'93Rating Regulations\'94.}}6}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466  The reasons for the im}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466 position of rates and the advan}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 tages that were expected from it were not fully publicized before rules were made, and this ultim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6105176\charrsid4014466 
ately led to protests and riots. Therefore, it was recommended that the reason for the imposition o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 f rates and the advantages that may be expected from it be fully p}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14037224\charrsid4014466 ublicized before rules were mad}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6105176\charrsid4014466 
e. So, the Ministry of Local Government, Western Region, Ibadan, sent copies of the new policy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid6105176\charrsid4014466 to the following:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid5268757\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 The Administrator of the Colony, Lagos, the Resident, Oyo Province Oyo, the Resident, B}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 enin Province, Benin City, the Resident, Delta Province, Warri, the Resident, Abeokuta Province}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
, Abeokuta, the Resident, Ondo Province, Akure, the Resident, Ijebu Province, Ijebu-Ode and the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid5268757\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 Resident, Ibadan Province, Ibadan.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid13130367\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar
\tx274\wrapdefault\faauto\rin0\lin180\itap0\pararsid12216367 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 
27}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12283653\charrsid16736968 NAI. Abe Prof. 22}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid12283653\charrsid16736968 nd
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12283653\charrsid16736968  Accession, Provincial Administration Department Papers. File No. ABP. 2668. \'93Rating Regulations\'94.}}7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14037224\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 Copies of these letters were also sent to the district offices and native authorities in the Western }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 Region. It was also stated in this letter that it was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14969481\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 lawful for water rate to be levied on capitation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14581236\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid7223502\charrsid4014466 basis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid15417566\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid14969481\charrsid4014466 \rquote }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs19\expnd0\expndtw-2\cf1\super\insrsid14969481\charrsid4014466 2{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\tx274\wrapdefault\faauto\rin0\lin180\itap0\pararsid1002057 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 28}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid7087925\charrsid16736968 NAI. Abe-prof. 22}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid7087925\charrsid16736968 nd}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid7087925\charrsid16736968 
 Accession, Provincial Administration Department Papers. File No. ABP. 2668. \'93Rating Regulations\'94.}}8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7223502\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sb14\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 However, the existence of various local rates (education, water, roads, etc.) was taken into}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 consideration when fixing tax rates. The tax was the first taxable charge on people}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15431743\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 s incomes for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 the basic amenities of law, order and social services. Local rates were for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid9642346\charrsid4014466 \lquote 
extra amenities\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466  whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
h communities desired and which they felt able to afford over and above their tax liabilities. Loc al rates were levied with a view to encouraging local development and imparting of good life to t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 he administration of towns in Western Nigeria in general. Funds were raised through the levying}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid9642346\charrsid4014466  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 of rates with a view to executing projects in all areas of Yorubaland. It was, however, noted by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
A.G.A. Mooring who was the Secretary of Western Province in 1951, that while appreciating the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 commendable efforts of many Native Authorities to improve local amenities by means of imposition of rates, there were concerns about signs which were 
occasionally in evidence, that tax rules were made by local authorities without full consultation with the maximum possible number of potential tax payers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8614806\charrsid4014466 2
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-180\li180\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin180\itap0\pararsid1002057 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 29}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid8007052\charrsid16736968 NAI. Abe Prof. 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\super\insrsid8007052\charrsid16736968 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid8007052\charrsid16736968 
 Accession, Provincial Administration Department Papers. File No. ABP. 2668. \'93Rating Regulations\'94.}}9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
 This further lends credence to the fact that there was inherent danger in lev}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 ying local rates without consulting widely. It almost always led to riots.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7223502\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri19\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin19\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 The Nigeria Cocoa Marketing Board was established in 1947 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13111399\charrsid4014466 \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 assist in the developmen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 t of the cocoa industry for the benefit and prosperity of the producers}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13111399\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid14831377\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 30}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid2184151\charrsid16736968 Galleli et al. 1965. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-4\cf1\insrsid2184151\charrsid16736968 Nigerian Cocoa Farmers. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid2184151\charrsid16736968 London: Oxford University Press. Pp. x-xvi.}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466  The difference between}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13196702\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 world prices (less government export and produce duties, freight etc.) and prices guaranteed by t}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 he Board constituted its }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid5067266\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 surplus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid5067266\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 
, which, according to the terms of its establishment, was to be k}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 ept in trust for the producers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid15414744\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 31}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid2570380\charrsid16736968 Galleli et al. 1965. Ni}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-2\cf1\insrsid2570380\charrsid16736968 geria}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\expnd0\expndtw-2\cf1\insrsid15417566\charrsid16736968 .}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-2\cf1\insrsid2570380\charrsid16736968  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-2\cf1\insrsid15417566\charrsid16736968  }{\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid15417566\charrsid16736968 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid2570380\charrsid16736968 . 217.}}1}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
 Although the peasant benefited from the post war prices of the colonial state through the Marketing Board, the latter was extracting a significant fraction of the actual world marketing prices, thereby shortchanging the local farmers perfectly. The degre
e of ex}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7223502\charrsid4014466 ploitation was intense and the Board had subtly assumed the role of a tax collector.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd0\expndtw-4\cf1\super\insrsid3814238\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri19\sb5\widctlpar\wrapdefault\faauto\rin19\lin180\itap0\pararsid1002057 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 32}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-4\cf1\insrsid5976179\charrsid5976179 This ultim}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-4\cf1\insrsid5976179 ately led to the Agbekoya riots of 1968/69, which is outside the scope of this paper. See also}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-4\cf1\insrsid5976179\charrsid5976179  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid1518069\charrsid5976179 Olatunbosun. 1975. Nigeria\rquote s Neglected Rural Majority. Ib
adan: Oxford Press. Pp. 53-75. See also Ajayi, I and Ojeyide, I. A.. 1974. \'93The Role of Cocoa on Nigeria\rquote s Economic Development.\'94 In }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid1518069\charrsid5976179 
Economics of Cocoa Production and Marketing}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid1518069\charrsid5976179  (ed.) Koleyi Okali, University of Ghana, Legon.  Pp. 225-236.
\par }}2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid1189565\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7223502\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 It is worthy of note that the government revenues and the profits of the Nigeria Marketing}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid10161733\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
Board, which was supplemented by the colonial government, brought about a substantial expansion of public health, education services, and of such public facilities a
s roads, ports and water supplies. They made possible the setting aside of considerable sums for financing development sch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid7223502\charrsid4014466 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-7\cf1\insrsid7807564\charrsid4014466 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid7223502\charrsid4014466 es, educational and research activities.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-7\cf1\super\insrsid7807564\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid6293347 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 33}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid12875301\charrsid16736968 The International Bank for Reconstruction and Development. 1961. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid12875301\charrsid16736968 The Economic Development of Nigeria. }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid12875301\charrsid16736968 
Baltimore: The John Hopkins Press, p. 14. British officials and writers who were inclined to think like them have concentrated on the 'positive' impact of the economic changes that came with the involvement of colonial rule to the extent of e
ulogizing every new measure. The reality that is often ignored is that most of the changes were not originally conceived to serve the interest of the indigenous people. Rather, the benefit that accrued to the people were just incidental. Local industry wa
s not even encouraged while the production of raw materials for the capitalist market was limitlessly encouraged, sometimes at the expense of food production to the extent that a number of people complained of starvation. See also Cf. }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid12875301\charrsid16736968 Lagos Weekly Record, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12875301\charrsid16736968 8}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid12875301\charrsid16736968 lh}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12875301\charrsid16736968  June, 1895. However, there is no doubt that there was rise in revenue between 1895-1905 from \'a352.2 thousand pounds to \'a3
115.3 thousand pounds, and this was caused by the opening up of the hinterland to unimpeded trade. This was accomplished by peaceful policing of the roads. This came before the construction of the railway whic}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid5976179 h only began in December 18}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid15417566\charrsid16736968 95 }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12875301\charrsid16736968 
and was completed as far as Ibadan, (one hundred and twenty two and half miles), b}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid15417566\charrsid16736968 y March 1901. See U. Ibok, 1968.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid12875301\charrsid16736968  The Tax System in Nigeria. A dissertation submitted to the Faculty of Postgraduate School, Howard University, p. 21.}}3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid7223502\charrsid4014466 
 Indeed, it is in the nature of good government to deve}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7223502\charrsid4014466 
lop the area where it operates and this is why the British government made some attempts to develop the colonies. But the benefit which accrued to the people was just incidental and very insign}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 ificant. One could argue that the colony too benefited from the British economic activities, though the development was very insignificant when compared to what was taken out of the 
Region. The fact, however, remains that the British colonial taxation policy was fundamentally faulty. Hen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid2562974\charrsid4014466 ce, there were riots.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2562974\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri14\sl360\slmult1\widctlpar\wrapdefault\faauto\rin14\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 The colonial development scheme was deliberately put in place by the United Kingdom with a view to enabling Nigeria to incur do
mestic and foreign debt substantially in excess of that contemplated for five years without endangering its fiscal stability. Apart from that, the groundwork was laid for a substantial increase in government revenue so as to be able to finance government 
activities from 1954.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid1080953\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 34}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid8324154\charrsid16736968 NAI. Abe-Prof. 2 File No. 2607. (Direct Taxation Ordinance).}}4}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466  The Yoruba of Western Nigeria were also beneficiaries because financ}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid2562974\charrsid4014466 
ing development programmes were not exclusively dependent on government revenue alone. Un}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 der
 the Colonial and Welfare Development Scheme, the government of the United Kingdom sponsored and part financed economic and social advancement of colonies and dependant territories.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid15809745\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\ql \fi-180\li180\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin180\itap0\pararsid6293347 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 35}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid3351984\charrsid16736968 NAI. Abe-Prof. 2 File No. ABP. 2607. (Direct Taxation Ordinance). Provincial Administration }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid3351984\charrsid16736968 Department, Abeokuta.
}}5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2562974\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid1189565\charrsid4014466 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 t is possible to argue that some of the taxes collected in Yorubaland during the co}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid2562974\charrsid4014466 lonial period were channeled towards the development of the colonial administrative machinery, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 ensuring the self-sustainability of the region and bolstering the unhindered process of expropriation of the wealth generated from Yorubaland. Indeed, the indigenous people also benefited in the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid2562974\charrsid4014466 sense that road and rail networks were also developed by the British colonial government. Altho}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 
ugh the infrastructural facilities put in place by the British colonial government were simply meant to facilitate the evacuation of raw materials from the interior, the Yoruba speaking areas still experienced development 
in the areas of communications, agricultur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13322544\charrsid4014466 e, water resources, industry, p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 
ower supplies, transportation and telecommunications. The educational, medical and health services also improved tremendously.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11161258\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 Schools sprang up, while health centres/dispensaries wer
e built and equipped. Lagos roads were maintained, while the drains and other public services were continually serviced. For instance, a loan of forty two thousand pounds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid1189565\charrsid4014466 
, five hundred shillings (\'a342,5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 00) was raised for the purpose of carrying out improvements to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid5976179\charrsid4014466  roads, drains and markets in t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 he township.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid10910435\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\ql \fi-180\li180\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin180\itap0\pararsid1657976 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 36}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid10247627\charrsid16736968 NAI. Comcol. I.C.C, 951 Vol. II. KY, Y/l. Annual General Report: Social and Economic Progress of the people of Nigeria, p. 2.}}6}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466  The living standard of the people generally improved because they were able to a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid2562974\charrsid4014466 
cquire more in terms of imports/domestic goods and services than they did before the Second World War.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid8861019\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar
\ql \fi-270\li270\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin270\itap0\pararsid10704532 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 37}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid7347911\charrsid16736968 
The International Bank for Reconstruction and Development, }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid7347911\charrsid16736968 The Economic Development of Nigeria.  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid7347911\charrsid16736968 
1961, p. 17. Olatunbosun. 1975. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid7347911\charrsid16736968 Nigeria s Neglected Rural Majority. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid7347911\charrsid16736968 Ibadan: Oxford Press. Pp. 53-75.
}}7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8861019\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid2562974\charrsid4014466 
 The absence of these new economic instruments put in place by the British colonial }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 government would have frustrated the taxa
tion system and other economic policies. They spared no effort in ensuring that the taxes flowed into the treasury, but the abuses of tax-gatherers, particularly in the early days of colonialism, prevented the revenues from flowing into the public treasur
y as they should have.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid4867806\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 38}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid7041499\charrsid16736968 Lady Lugard, 1964. A Tropical Dependency, Frank Cass & Cc. Ltd. 1964, p. 467.}}8}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2562974\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri34\sl360\slmult1\widctlpar\wrapdefault\faauto\rin34\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2562974\charrsid4014466 
The British colonial government who were partners to expatriate companies constructed roads, railway lines and harbours to facilitate the growth of international exchange. Thus, the proce}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 ss of expatriation of the surplus generated from investments to the m
etropolis was fast-tracked. This is not to be wondered at. The British colonial government did not come to Nigeria for a tea party; she came to trade and make profits. It is common knowledge that trade, by its nature, will have an element of exploitation 
even within any indigenous system when it is not an equal partners}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 hip. One should, therefore, not be surprised that profits were usually sent back home.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14701352\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 Following the recommendations of the Fiscal 
Commission of 1959, which examined the division of power to levy taxes in the Federal Republic of Nigeria, the personal income tax jurisdi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
ction was delegated to the Regional Governments on the grounds of past experience in the region s regarding personal taxation of the indigenous people and they were also allowed the control of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid3823266\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
he expanding source of revenue. With all the authorization and jurisdiction accorded the Western}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10888699\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 Region, she was unable to raise a substantial proportion of her revenue from income taxes because income taxes reached only a small proportion of the population.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid16716129\charrsid4014466 3{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\tx317\wrapdefault\faauto\rin0\lin180\itap0\pararsid1657976 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 39}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\cf1\insrsid2955165\charrsid16736968 Ubok Uyo, 1968. The Tax System in Nigeria. Being a Dissertation submitted to the Faculty of Post Graduate School, Howard University, p. 51.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd-1\expndtw-5\cf1\insrsid2955165\charrsid16736968 
\par }}9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466  The British also introduced}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10888699\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 different kinds of taxes into Yorubaland and these included the agricultural and commercial taxe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid14701352\charrsid4014466 s, among others. }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid3165864 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid3234450\charrsid3234450 
\par }\pard \ltrpar\qj \li24\ri48\sl360\slmult1\widctlpar\wrapdefault\faauto\rin48\lin24\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid14701352\charrsid4014466 AGRICULTURAL TAX}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14701352\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
Farming activities were fervently encouraged through the cultivation of subsistence and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
cash crops in Yorubaland. The British colonial authorities imposed taxes on particular crops duri}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
ng the early period of colonialism in Western Nigeria. However, by 1950, a new system of short }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 -term taxation was put in place for farm produce. The tax was to
 be deducted from the prices paid by the licensed buying agents to the farmers for their crops and handed over by the marketing b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15420581\charrsid4014466 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 ards. It is incontrovertible that the British levied taxes based on the nature of economic occupat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
ion. Apparently, farming was taxed by the British colonial government indirectly in spite of the f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 act that farmland did not belong to the British authorities}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15488540\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12058801\charrsid4014466  Therefore, it was thought that no cost was incurred by the cocoa producer}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16546853\charrsid4014466 , and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12058801\charrsid4014466  it was considered unfair that tax should be le
vied on trees. The right thing to do was to impose tax on the yield and this was done by levying tax on the price of cocoa at the rate of 10 shillings per ton.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid12058801\charrsid4014466 
 4{\footnote \ltrpar \pard\plain \ltrpar\s20\qj \fi-540\li270\ri0\widctlpar\tx360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin270\itap0\pararsid16546853 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16546853\charrsid16736968      }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid12058801\charrsid16736968 40}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12058801\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16546853\charrsid16736968 NAI. Oyo Prof. 1. File No. 1927. Vol. V. 1 Tax Collection Oyo Province II, Tax Rates Schedule III. Instructions General.}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15488540\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-4\cf1\insrsid15420581\charrsid4014466 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-9\cf1\insrsid10892091 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-9\cf1\insrsid14701352\charrsid4014466 COMMERCIAL TAX}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14701352\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
Generally speaking, the colonial authority had already recognized as early as 1910 that Nigeria could afford an immense field for British trade. Although it had developed at an extraordin}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 ary rate, it was still capable of indefinite expansion. In 1900, its total value was three and half (3 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
1/2) million sterling. By 1913, it had more than trebled and in 1918, in spite of the severe setback caused by the war, it had reached 17 millions,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid157555\charrsid4014466 4{\footnote 
\ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri34\widctlpar\wrapdefault\faauto\rin34\lin180\itap0\pararsid5528885 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 41}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12595903\charrsid16736968 
Lugard and the Amalgamation of Nigeria. 1921. A Documentary Record of Sir. F. D. Lugard on the Amalgamation of Northern and Southern Nigeria, 1881-1921. as compiled by A.H.M. Kick-Greene, p. 97.1}}1}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid157555\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 the highest ever recorded at that time. The expor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 ts consisted of raw materials, the principal of which were oil and oil seeds, cocoa, rubber, hides, skins, cotton and tin ore. The imports were manufactured goods, textiles, hardware & Co., with s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 alt & kerosene. It was already known that Nigeria had an enormous wea
lth and variety of products, a large and fairly industrious population, good communications by water and railway, and the condition of life and health were not worse than those of other tropical countries and was still rap}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-7\cf1\insrsid14701352\charrsid4014466 idly improving.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14701352\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 The British colon
ial government also extended taxation policy to other economic activities in their bid to source for revenue to run the government. Revenue was also derived from the m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
aritime activities. No fisherman was allowed to exploit the shores without permit. Hunters were a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid157555\charrsid4014466 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 so compelled to pay taxes and the taxes were levied depending on the category of hunter. Even the harvest of certain forest products was not free, although these were exported to Europe. This }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid14701352\charrsid4014466 was intended to regulate its consumption so as t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid1189565\charrsid4014466 o guarantee continuous supply}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid6640979\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-3\cf1\super\insrsid6640979\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar\s20\qj \fi-450\li180\ri0\widctlpar
\tx360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin180\itap0\pararsid8742062 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8742062\charrsid16736968 
      }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 42}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8742062\charrsid16736968 
NAI. Oyo Prof. 1. File No. 1927. Vol. V. 1 Tax Collection Oyo Province II, Tax Rates Sche}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15285241 dule III. Instructions General.}}2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid5665933\charrsid4014466 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 In 1947, owing to the inability of the majority of motor owners to fill up the income tax form, the assessment of such people}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14364079\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 s income was based on the mileage that each lorry did in a mo}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 nth. Lorry owners were assessed according to their total estimated income. In Western Nigeria, t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
he average tax paid by lorry owners was approximately \'a310.00 per lorry. On this basis, it was assumed that new lorry made a net profit of \'a310.00 for the owner, translating to \'a315 per month for e }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid11943628\charrsid4014466 every}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466  1,000 miles traveled in a month. The owner of an old lorry was expected to make a net profit of \'a3
8.00, translating to \'a310.00 per month under the same condition. There was, really, no gene}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 ral flat rate of tax for motor owners in Oyo province.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid5665933\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 43}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid7809234\charrsid16736968 NAI. Oyo Prof. 1. File No. 1927. Vol. V. I. Tax Collection Oyo Province II. Tax Rates Schedule III. Instructions General.}}3}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466  Motor transport business grew in leaps a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 nd bound; a few Africans like }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid2838148\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 Salami Agbaje and Messrs Dawodu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid2838148\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466  were into transport business}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid5528885\charrsid4014466  and they prospered}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid16217245\charrsid4014466 4
{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\tx312\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 44}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2715809\charrsid16736968 
NAI. Oyo Prof. 1. File No. 06027, Annual Report 1921 Oyo Province, p. 62.}}4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14701352\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri24\sl360\slmult1\widctlpar\wrapdefault\faauto\rin24\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
In Western Nigeria, a substantial part of the tax burden was integrated into the prices of consumer goods, and the people as buyers paid, each according to his or her purchasing ability, a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13903416\charrsid4014466 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 most}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8389763\charrsid4014466  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 without recognizing the taxes involved.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid14448102\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar
\ql \li0\ri0\widctlpar\tx312\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs19\fs20\super\insrsid2370781\charrsid16736968 45}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12133928\charrsid16736968 A.I. Asiwaju, 1976.
 Western Yornbaland under European Rule: 1889-1945. A Comparative Analysis of French and British Colonialis}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-2\insrsid12133928\charrsid16736968 m, p. 119.}}5}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466  One could say categorically that the colonial era ep}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
itomised a period of sharp rise in taxes for the indigenous population. The unseen taxes of custo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
m duties were generally passed on to them as consumers of dutied goods, and although the burden of trade tolls was removed at that time, the total result was an extraordinary rise in the cost of li}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 ving, even before the imposition of additional and direct taxation.
\par }\pard \ltrpar\qj \fi610\li0\ri24\sl360\slmult1\widctlpar\wrapdefault\faauto\rin24\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\expnd0\expndtw-4\cf1\insrsid3282581\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri24\sl360\slmult1\widctlpar\wrapdefault\faauto\rin24\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\expnd0\expndtw-4\cf1\insrsid3282581\charrsid4014466 ARTISANS AND TRADE UNIONISM IN THE COLONIAL PERIOD}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5528885\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri10\sl360\slmult1\widctlpar\wrapdefault\faauto\rin10\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 
The people, however, were at liberty to form unions that represented them when it was con}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
sidered necessary. For instance, the Lagos and Ebute-Metta Barbers' Union sent their }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid6036023\charrsid4014466 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 resolutio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6036023\charrsid4014466 \'94}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466  to the colonial authority that their 1946/47 income tax assessment, which was computed on ev}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14701352\charrsid4014466 
ery individual barber in Lagos, was too high and that the sum of 2 shillings 6 pence, be allowed t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 o stand instead of the earlier assessment of 10 shilli
ngs. The colonial government granted this request. The City Engineers and Contractors Limited also sent a similar appeal bothering on tax assessment to the colonial administration.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid3156647\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar\qj \li82\ri19\widctlpar\wrapdefault\faauto\rin19\lin82\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 46}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\expnd0\expndtw-1\cf1\insrsid12911910\charrsid16736968 NAI. Oyo Prof. 1. File No. 1927 Vol. V. I. Tax Collection Oyo Province }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd2\expndtw14\cf1\insrsid12911910\charrsid16736968 II.}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\cf1\insrsid12911910\charrsid16736968  Tax Rates Schedule III. Instructions General. The abbrevia}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\cf1\insrsid12911910\charrsid16736968 
tion, C.O.LA, meant Cost Of Living Allowance. It was paid to workers to ameliorate the sufferings of the people, which arose as a result of the 2nd World War that was concluded in 1945.}}6}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466  The Afr
ican staff of the United African Company Ltd. (UAC) General Goods Department, Ibadan, also sent a letter to the Resident, Oyo province, pleaded with the tax collecting authority that they be allowed to pay their taxes in three installments. It}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15748289\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14701352\charrsid4014466 was noted in
 the letter that in places like Ibadan and Abeokuta, both Europeans and Africans paid taxes in installments. Therefore, they appealed to the tax collecting authority in Ibadan to allow}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16608396\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14892282\charrsid4014466 them pay the tax on or before 20}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\super\insrsid14892282\charrsid4014466 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14892282\charrsid4014466  December, 1946 when they would have received the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid16267769\charrsid4014466 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14892282\charrsid4014466 arrears }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16267769\charrsid4014466 of C.O.L.A\'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8141691\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar\s20\qj \fi-180\li180\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin180\itap0\pararsid3165864 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13517572\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 47}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid2783295\charrsid3165864 NAI. Oyo Prof. 1. File No. 1927 Vol. V
. I. Tax Collection Oyo Province Ii. Tax Rates Schedule Iii. Instructions General. The Abbreviation, C.O.LA, Meant Cost Of Living Allowance. It Was Paid To Workers To Ameliorate The Sufferings Of The People, Which Arose As A Result Of The 2nd World War Th
at Was Concluded In 1945.}}7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466  This request was granted.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14892282\charrsid4014466 
\par }\pard \ltrpar\qj \li19\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin19\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 Groups from various Trade Unions like the Tailor, Bricklayers, the Nigerian Mercantile W}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 orkers Union, the Ibadan }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14363674\charrsid4014466 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 Baranda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14363674\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  cloth traders}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14363674\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  Union-second-hand clothes traders, the Carpenters}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14363674\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  and Goldsmith, etc. made representations to the colonial government asking for reduction i}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 n tax. The Goldsmiths, for instance, in their petition asked for exemption from the yearly income}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14363674\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 tax of 7 shillings, 6 pence because they could not get materials for their work. In response, the g}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 overnment reduced the Goldsmiths' tax to 5 shillings until the cessation of the Second World War. The Carpenters}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid2951583\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  group too asked to be allowed to pay 8 shillings as a result of the hard time th}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 ey were passing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2951583\charrsid4014466 through. They, like the Tailors\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466  group, also got concession from the British colo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14892282\charrsid4014466 nial government.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-6\cf1\super\insrsid9140886\charrsid4014466 4{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\tldot\tx2909\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \cs19\fs18\super\insrsid2370781\charrsid3165864 48}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid2370781\charrsid3165864  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\fs18\insrsid9782072\charrsid3165864 NAI. Oyo Prof. 1. File No. 1927\tab }}8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14892282\charrsid4014466 
\par }\pard \ltrpar\qj \li19\ri48\sl360\slmult1\widctlpar\wrapdefault\faauto\rin48\lin19\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 Although }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid614703\charrsid4014466 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 5% tax on rents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid614703\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 
 was also imposed in Ibadan when direct taxation was first imposed in 1918, during 1940/41, 163 persons were assessed to pay the rent tax and the total amount}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid614703\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 paid was one hundred and fifty seven pounds. (\'a3157: =.)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid10386571\charrsid4014466 4{\footnote 
\ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\cs19\fs18\super\insrsid2370781\charrsid3165864 49}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid2370781\charrsid3165864  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid14565902\charrsid3165864 NAL Ondo Prof.1/1 File No. 308 Vol. 1.
1. Ill (Income Tax Rate).}}9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  It was considered reasonable by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 
Resident, Oyo province, Mr. H.M. White, to tax unearned income at a higher rate than earned inc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
ome and it was thought to be equitable to classify rents as unearned income. Thus, the rate was n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-8\cf1\insrsid14892282\charrsid4014466 ot varied.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14892282\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 Tax revenue was obviously needed by the colonial regime so that infrastructural facilities }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 can be put in place. This position is supported by the fact that when the people of Ikare, Ifon and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
Iwo sent their petition that a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid5924858\charrsid4014466  maternity home, a dispensary, \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
uncompleted water supply}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid5924858\charrsid4014466 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 , plannin}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 g of streets and construction of new roads needed attention in 1946, the Resident, Mr. E.V.S. Tho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
mas, responded promptly and positively. Their income tax rate was, however, raised to 12.5%.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid928804\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12397060 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 
\cs19\fs18\super\insrsid2370781\charrsid3165864 50}{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid2370781\charrsid3165864  }{\rtlch\fcs1 \af0\afs18 \ltrch\fcs0 \fs18\insrsid9572959\charrsid3165864 
NAI. Ondo Prof.1/1 File No. 308 Vol. 1.1.III (Income Tax Rate).}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466  This sho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid5924858\charrsid4014466 
ws that the colonial government\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
s provision of social services was at the expense of the indigenous masses. Of course, they had to bear the brunt of the colonial tax policy because the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 
home government made it abundantly clear that the British taxpayer's money was not meant to s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
upport the colonial structures and there was no other way the colonial government could source money other than through the taxation of people living within the colony. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16267769\charrsid4014466 

\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid14892282\charrsid4014466 TAX AVOIDANCE AND EVASION IN YORUBALAND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14892282\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
Mis-stating or omitting a source or sources of income is an illegal method of reducing one}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16267769\charrsid4014466 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 s tax liability and is known as tax evasion, whereas lawful methods of achieving the same purpos}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid5254791\charrsid4014466 e..}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid14892282\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid5254791\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid14892282\charrsid4014466 
with a view to splitting one's income with anyone other than one's wife and children etc are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 known as tax }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 avoidance}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid5189160\charrsid4014466 5
{\footnote \ltrpar \pard\plain \ltrpar\qj \li14\ri0\widctlpar\tx250\wrapdefault\faauto\rin0\lin14\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 51}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12128594\charrsid16736968 C.S. Ola, 1980. }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid12128594\charrsid16736968 Nigerian Taxation, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12128594\charrsid16736968 
U.K. Graham Burns, p. l. During the colonial era, the colonialist put in place two measures that were meant to prevent evasions. Evasion was a form of resistance against colonial economic system. The colonial government knew that there were evasions. alth
o
ugh propaganda was put into circulation that taxes were willingly and readily paid, particularly after the 1916 Isehin/Okeiho riots. Propaganda was, however, not enough to a people who were not convinced that tax should be paid in the first instance. Meas
u
res, more concrete than words of admonition and appeal were, therefore, taken; the first of these measures was to establish a firm grip on the principal tax colleetors-the chiefs. A chief was good if his views on taxation coincided with those of the colon
ial officials and were punished, sometimes, severely, when they showed lapses in collection. For more on this issue of taxation and evasion, see Toyin Falola, 1987. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid12128594\charrsid16736968 
Politics and Economy in Ibadan, }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\expnd0\expndtw-2\insrsid12128594\charrsid16736968 1893-1945 }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-2\insrsid12128594\charrsid16736968 Ile-Ife p. 206-210.}}1
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466  Tax avoidance and evasion were considered as two of the most serio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14892282\charrsid4014466 
us problems that confronted the colonial administrator. Tax avoidance was "a device whereby a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 
man arranges his business in a way as to attract less tax under the existing tax }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 rate}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 ".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid3277831\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\qj \li14\ri0\widctlpar
\tx250\wrapdefault\faauto\rin0\lin14\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 
52}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid3959395\charrsid16736968 O. Orewa. 1962. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid3959395\charrsid16736968 
"Taxation in Western Nigeria: }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid3959395\charrsid16736968 The Problem of an Emergent State", p. 16. Measures were al}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid10704532\charrsid16736968 
so designed to enforce collecti}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid3959395\charrsid16736968 
on. Tax evaders, when caught, were severely punished. They were regarded as debtors, and were forced to pay the tax as well as additional fine to cover the expenses incurred in 'flushing them out'. This measure, which was pursued, led to increase revenue 
f
rom tax in the early 1923 in Ibadan. In the 1921/22, names of tax payers were recorded in order to monitor payment simply by examining receipts. It was in 1923 that it became obvious in Ibadan that taxation was, indeed, a burden to some people. Receipt be
c
ame an important document in 1924. Before then, it was enough to refer to a chief or compound head as evidence of payment. The introduction of receipt was, indeed, a revolutionary innovation that made evasion more difficult. See Annual Report, 1924. See a
lso NAI. Oyoprof. 2/3/C. 187. Director of Prison Department, October 30}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\super\insrsid3959395\charrsid16736968 th }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw1\insrsid3959395\charrsid16736968 
1924. Enclosure.}}2}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14892282\charrsid4014466 
The only form of tax avoidance which was prevalent during the colonial era in Yorubaland was that in whi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 ch salaried men registered their private business in the nam
es of their wives. This was possible b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
ecause up to April 1960, when payment of tax by women whose income was below three hundred pounds was abolished, many local authorities in the region did not tax self-employed women.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid801947\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid13054551 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 53}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid12533325\charrsid16736968 O. Orewa, 1962. \'93}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid12533325\charrsid16736968 Taxation....}}3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid801947\charrsid4014466 When}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466  they were taxed, it was illegally done.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16737932\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 Complete tax evasion is a situation where a person deliberately escapes from the paymen}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 t of tax due from him each year and this was very common in Western Nigeria in the pre and early post-independence periods. In the case of tax avoidance, the tax authority under-assessed but in }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 tax evasion, even after being properly assessed the individual avoided the payment of tax due to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-3\cf1\insrsid16737932\charrsid4014466 him. In 1957, an estimated four hundred thousand people evaded tax completely.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-3\cf1\super\insrsid14777447\charrsid4014466 5{\footnote \ltrpar 
\pard\plain \ltrpar\s17\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13054551 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 54}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid8073853\charrsid16736968 O. Orewa, 1962. }{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\expnd0\expndtw1\cf1\insrsid8073853\charrsid16736968 "Taxation \'85.. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid8073853\charrsid16736968 
p. 16. Taxation was not welcomed by the Yoruba, though in 1919 the impression was created by Lugar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid8073853\charrsid16736968 d through p
ropaganda that it was. Lugard dismissed the anti-tax disturbances in Iseyin in 1916 and Abeokuta in 1918, alleging that they could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid8073853\charrsid16736968 
not be ascribed 'to any one motive'. Although violence did not erupt in Ibadan, opposition was in the form of refusal to pay, evasions, compl }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid8073853\charrsid16736968 
aim about extortions, etc. From around 1918, the payment of tax and participation in forced labour was regarded by the indigenous people as 'double punishment'. The tax season during which people were hunted to pay was politically tense. O
nly a few saw payments as a civic respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd3\expndtw16\cf1\insrsid8073853\charrsid16736968 sibility, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid8073853\charrsid16736968 
and many, up to 25 percent by official reckoning, always evaded. To escape was regarded as an act of valour which was worthy of bei}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid8073853\charrsid16736968 
ng boasted about. See field notes on Ibadan. Vol. 1. Entries! 11-117 and 128; Vol. 3. Entries 2. 18. 29. 56 and 110. See also NAI. Oyoprof.2/ }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid8073853\charrsid16736968 3/C.187.}}4}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid16737932\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 Under the Income Tax (Colony) Ordinance 22 of 1931 and Ordinance No. 17 of 1936, the government had difficulties in getting a true assessment. The householder's re
turns were almost i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 nvariably inaccurate because names were omitted and persons in regular jobs presented as unem}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 ployed. Individuals frequently changed their places of residence or their names, or quite fr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16213678\charrsid4014466 equent}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 ly both, between the return of form 1 and the assessment.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9127980\charrsid4014466 
 Unfortunately, taxes collected were sometimes lost through careless handling. For instance, a sum of forty-eight pounds and four shillings, which was the tax collected at Itawikin and Oriba district was stolen from the clerk on the 21}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \super\insrsid9127980\charrsid4014466 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9127980\charrsid4014466  January
, 1932. At times, taxes collected were lost as a result of theft by officials in charge of collection. The loss of considerable tax revenue was prevalent in cities like Ibadan in the Western Region because some women were able to register as many as four 
taxi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3234450  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9127980\charrsid4014466 cabs in their names, and these taxi cabs were each bringing in about \'a3
225 pounds annually. Some astute men were also able to hide the size and identity of their business. They took to enterprises that had no need for permanent address, such as commercial transport business. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15285241\charrsid4014466 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9127980\charrsid4014466 The possible loss of revenue to the council was substantial.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid14497048\charrsid4014466 5{\footnote \ltrpar 
\pard\plain \ltrpar\s20\qj \fi-360\li90\ri0\widctlpar\tx360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin90\itap0\pararsid9635768 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9635768\charrsid16736968     }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 55}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9635768\charrsid16736968 NAI. Comcol. 1. File No. 1333/12. Loss of Income Tax. See also Orewa, 1962. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid9635768\charrsid16736968 Taxation in Western Nigeria: The Problem of an emergent State.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9635768\charrsid16736968  Nigerian Social and Economic Studies, (London: Oxford University Press. }}5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
 The District Officers simply ensured that the position of the Obas, the Baales and the Quarter chiefs remained unchanged as far as tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 
collection was concerned. In places like Oye, Ijero, Iddi, Ado, Okemesi, Effon, Emure, Ilawe, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
Ara, Aiyede, Otin in Ekiti, to mention a few, tax collectors were appointed, and part of their duties was to ensure that petitioners who were under-assessed or over-assessed were appropriately and justly ass
essed. For example, Mr. J.E. Orifalo, a clerk in charge of John Holt in Akure, who appealed against the assessment of his income tax at 400 pounds was found to have been under-ass}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 essed and was therefore forced to pay an additional tax of 200 pounds in 1944.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid6821333\charrsid4014466 5{\footnote \ltrpar 
\pard\plain \ltrpar\s20\qj \fi-270\li0\ri0\widctlpar\tx360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5265030 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5265030\charrsid16736968     }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2370781\charrsid16736968 56}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5265030\charrsid16736968 
 NAI. Comcol. 1(1904/1) Colony Taxation Ordinance, 1937 :Schemes for Persons Assessed at Minimum Rae of Pay by Installations. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid5265030\charrsid16736968 Taxation was not welcomed by th}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid3544594\charrsid16736968 e Yoruba, though in 1919 the impression was created by Lugar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid3544594\charrsid16736968 
d through propaganda that it was. Lugard dismissed the anti-tax disturbances in Iseyin in 1916 and Abeokuta in 1918, alleging that they could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid3544594\charrsid16736968 
not be ascribed 'to any one motive'. Although violence did not erupt in Ibadan, opposition was in the form of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid3282581 refusal to pay, evasions, complaints}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid3544594\charrsid16736968 
 about extortions, etc. From around 1918, the payment of tax and participation in forced labour was regarded by the indigenous people as 'double punishment'. The tax season during which people were hunted to pay was politica
lly tense. Only a few saw payments as a civic respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd3\expndtw16\cf1\insrsid3544594\charrsid16736968 sibility, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid3544594\charrsid16736968 
and many, up to 25 percent by official reckoning, always evaded. To escape was regarded as an act of valour which was worthy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid10892091\charrsid16736968 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-2\cf1\insrsid10892091  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-2\cf1\insrsid10892091\charrsid16736968 being}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid3544594\charrsid16736968 
 boasted about. See field notes on Ibadan. Vol. 1. Entries! 11-117 and 128; Vol. 3. Entries 2. 18. 29. 56 and 110. See also NAI. Oyo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid10892091 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid3544594\charrsid16736968 
rof.2/ }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-7\cf1\insrsid3544594\charrsid16736968 3/C.187.}}6}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16737932\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 Unfortunately, taxes collected were sometimes lost}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11297895\charrsid4014466  through careless handling. For }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 instance, a sum of forty-eight pounds and four shillings, which was the tax collected at Itawikin and Ori}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid16737932\charrsid4014466 ba district was stolen from the clerk on the 21}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\super\insrsid16737932\charrsid4014466 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid2441868\charrsid4014466  January, 1932.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid2441868\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\ql \li34\ri0\widctlpar
\tx264\wrapdefault\faauto\rin0\lin34\itap0\pararsid12397060 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 
57}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid11209415\charrsid16736968 NAI. Comcol. 1. File No. 1333/12. Loss of Income Tax.}}7}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid16737932\charrsid4014466  At times, taxes collected were 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 
ost as a result of theft by officials in charge of collection. The loss of considerable tax revenue w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
as prevalent in cities like Ibadan in the Western Region because some women were able to regist}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 er as many as four taxicabs in their names, and these taxi c
abs were each bringing in about \'a3225 pounds annually. Some astute men were also able to hide the size and identity of their business. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
They took to enterprises that had no need for permanent address, such as commercial transport b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 usiness.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd0\expndtw-4\cf1\super\insrsid8800536\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\ql \fi-146\li180\ri0\widctlpar\tx264\tldot\tx2765\wrapdefault\faauto\rin0\lin180\itap0\pararsid3282581 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 58}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid2715713\charrsid16736968 O. Orewa, 1962. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid9572959\charrsid16736968 "Taxation in Western Nigeria: The Problem of an emergent State.}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid9572959\charrsid16736968  Nigerian Social and Economic Studies, (London: Oxford University Press.}}8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 
 The possible loss of revenue to the council was substantial.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16737932\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri77\sl360\slmult1\widctlpar\wrapdefault\faauto\rin77\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 In 1938, a scheme was designed to bring relief to the low-income classes in the Lagos mu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 nicipal residence so that they could meet their tax obligations without having their personal budg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid16737932\charrsid4014466 
ets dislocated. This was a form of installment payment of tax. There is no evidence to show that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid3821052\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 it was ever introduced, though the idea was muted. Ho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466 wever, this method was intended }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid16737932\charrsid4014466 to assist}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16737932\charrsid4014466 
the low-income earners in the Lagos Township through the buying and affixation of stamps to m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466 eet their tax obligations. It was hoped t
hat the scheme would appeal to those people whose annu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3821052\charrsid4014466 al chargeable income did not exceed 50 pounds}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid13782331\charrsid4014466 5{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid3282581 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 59}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid9520728\charrsid16736968 NAI. Comcol.1. File No. 1904. Vol. II. Income Tax Ordinance No. 4 of 1937. Procedure in connection with Regulations.}}9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3821052\charrsid4014466 
 and were therefore assessed at what was practi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466 cally a poll tax of five shillings per annum.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3821052\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri0\sb10\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466 
It is also important to look into assessment and collection procedures; the procedure was f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3821052\charrsid4014466 
or the local tax office to prepare the nominal roll of all taxpayers in the area and revise it annually. Th
e roll reflected the names, addresses and professions of the tax payers in the various wards and quarters. An assessment committee then sent a letter requiring tax payers to send returns of their income}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid13502459\charrsid4014466 6{\footnote \ltrpar \pard\plain \ltrpar\qj \fi-246\li270\ri0\widctlpar\tldot\tx2885\wrapdefault\faauto\rin0\lin270\itap0\pararsid3282581 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs19\fs20\super\insrsid2370781\charrsid16736968 60}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid2370781\charrsid16736968  }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-3\insrsid15423467\charrsid16736968 O. Orewa, 1962. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\expnd0\expndtw-3\insrsid15423467\charrsid16736968 "Taxation \'85 }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid15423467\charrsid16736968 p. 16. After assessment, collection followed. Measures were designed to enforce collection. Tax evad}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid3282581 ers, when }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid15423467\charrsid16736968 caught, were severely punished. They were regarded as debtors who had to be forced to pay, not just the tax, but also the additional }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid15423467\charrsid16736968 cost expended in flushing them out.}}0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3821052\charrsid4014466 
 and it was on such returns that the committee based their assessments. Some people still succeeded in avoiding and evading the payment of taxes in spite of the colonial authority's }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid3821052\charrsid4014466 efforts at ensuring that all possible loopholes were blocked. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid4812827\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-2\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid15295055\charrsid4014466 TAXATION AND THE SOCIO-ECONOMIC DEVELOPMENT OF YORUBALAND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li19\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin19\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 
The British adoption of a colonial tax policy was intended to make the colony self-sustainin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 g and self-protecting. Hence, the taxes collected were also expend}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7474382\charrsid4014466 ed on different areas of develo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 pment. Th
e Director of Medical and Sanitary Services made available the sum of \'a31000 from the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2040215\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 colonial development fund for the erection, furniture and equipment of a training centre in Ibadan for African Sanitary Inspectors. The money was made available to the Iba
dan Native Administration. Youths were admitted from the Oyo Province and their training usually lasted from betwee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 
n one to two years. The students received subsistence allowance o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8678341\charrsid4014466 f 15 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10562946\charrsid4014466 shillings}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid8087310 \cbpat8 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid8087310\charrsid16736968 NAI. Oyo Prof. 1 File No. 699, Vol.1. Colonial Development Fund Schemes. Training Centre for African Sanitary Inspectors, Erection of School Building at Ibadan.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10562946\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10562946\charrsid4014466 from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8678341\charrsid4014466  the Distr}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 ict Officer, Ibadan, during the course of their training. Ten pupils passed out of the training centr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
e and were posted to Ibadan division on the 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\super\insrsid15295055\charrsid4014466 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
 of April, 1935. There was no specific allocation }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 for sanitary inspectors already posted to their station after completion of their training. The rate o }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 f their salary was \'a32:10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7952776\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 - per month compared to \'a31: = per month, while in training.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\qj \fi-270\li270\ri0\widctlpar\wrapdefault\faauto\rin0\lin270\itap0\pararsid8087310 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid8087310 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid8087310\charrsid16736968 
NAI. Oyo Prof. 1. File No. 699, Vol. I. Colonial Development Fund Scheme: Training Centre for African Sanitary Inspectors. Erecti}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-1\insrsid8087310\charrsid16736968 on of School building at Ibadan.}}
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466  The Colonial Development Fund Scheme was put in place in Western Regi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4275747\charrsid4014466 
on and it was from votes from t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 his scheme that the training of administrative sanitary inspectors were effected.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid8087310 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 NAI. Oyo Prof. 1 File No. 699, Vol. III. Colonial Development Fund Sche
mes. Training Centre for African Sanitary Inspectors, (III) Erection of School Building at Ibadan. Ibadan is regarded as one of the dirtiest among the states in Nigeria in 2007.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid8087310\charrsid16736968 

\par }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466  How we wishe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 d this had continued. Today, Ibadan is the dirtiest capital in a
ll the states in Nigeria!!}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
It is necessary to re-evaluate the socio-economic benefits said to have been enjoyed by the indigenous farmers in Yorubaland as a result of their involvement in the cocoa industry. It is also}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13043913\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 necessary to underpin whether the provision of these socio-economic facilities t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid13043913\charrsid4014466 ranslated to deve}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 lopment. The establishment of an answer to this question would necessarily generate another que}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 stion as to whether the provision of some socio-economic infrast}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid13043913\charrsid4014466 
ructures by the colonial govern}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 ment was intended or incidental. There is no denying the fact that colonialism presupposes the us}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 e of African resources for the benefit of Europe. Definitely, there were some undeniable positive }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 
impact that emanated from the British colonial administration. For instance, the colonial transport facilities made the movement of people and goods relatively easier. However, the provision of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid12413176\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
hese infrastructures was dependent on the extent to which these areas needed to be opened t
o import/export activities. Means of communication were not laid down to facilitate internal trade in other commodities. They were put in place to make business possible and convenient for the European trading companies. This is best illustrated with the 
fact that greater emphasis was placed on roads that led to large cocoa growing areas in Yorubaland.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li19\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin19\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 According to Lugard, 'the material development of Africa may be summed up in one word-transport' and the development of this singular economic facility mean
t development. One could argue that although development projects were meant to facilitate c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4613145\charrsid4014466 olonial exploitation, the indig}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 enes too benefited.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid16736968\charrsid4014466  Parts of the taxes collected were}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466  expended on pr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid4613145\charrsid4014466 oviding social amenities and ot}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 her facilities for the indigenous people by the colonial governmen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid1857157\charrsid4014466 t. These taxes were channeled t}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 owards financing local administration, building and improving on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid1985042\charrsid4014466 
infrastructural facilities in t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 he Western Region of Nigeria. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2249931\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid16736968\charrsid4014466 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid15295055\charrsid4014466 TAXATION AND INLAND TRANSPORT FACILITY}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li14\ri72\sl360\slmult1\widctlpar\wrapdefault\faauto\rin72\lin14\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
One of the measures adopted by the British colonial government to bring about socio-economic development was the construction of roads linking the majo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11614752\charrsid4014466 
r settlements in Western Nigeri}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 a.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\ql \fi-270\li270\ri0\widctlpar\wrapdefault\faauto\rin0\lin270\itap0\pararsid3282581 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid8087310 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid8087310\charrsid16736968 J.A. Atanda, 1973. The New Oyo Empire: Indirect Rule and Change in We
stern Nigeria, 1894-1934, London: Longman Group Limite}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-2\insrsid8087310\charrsid16736968 d p. 228.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8087310\charrsid4014466  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 For example, roads were constructed with the aim of easing trading activities between the hi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 nterland and the coast, but these roads also facilitated local movement. This proce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid11614752\charrsid4014466 ss started arou}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 nd August 1897 on the order of Sir Henry Macallum, the Governor of Lagos. Through the joint }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
efforts of the colonial authorities and the Yoruba chiefs,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310\charrsid16736968 J.A. Atanda, 1973. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid8087310\charrsid16736968 The New \'85\'85 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\insrsid8087310\charrsid16736968 p. 218.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466  the British used the funds raised from taxes for this purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 There was an increasing demand from the people for new roads in all directions in order to open up trade. Consequently, tribute was paid with the same readin}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7239368\charrsid4014466 ess as hitherto.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310\charrsid16736968 NAI. Oyo Prof. 1. File No. 06027, Annual Report 1921, Oyo Province, p.10.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid7239368\charrsid4014466  The local ch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
iefs ensured the supply of adequate labour, which was much needed for the survival of the scheme. At first, labour supplied for road projects was free. By the 1920s, the Ibadan and Oyo, which is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 33 miles apart, had been linked by good road. Resultantly, it was possible to commence a motor transport service between the two towns.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd0\expndtw-4\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 
J.A. Atanda, 1973. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 The New Oyo Empire: Indirect Rule and Change in Western Nigeria, 1894-1934, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 p. 218.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466  The other road networks that were subsequently dev}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 eloped included Oyo/Ogbomoso, and Oyo/Iseyin. As the railway s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2182877\charrsid4014466 ped on its way inland, feeder r}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 oads were also constructed, linking up stations with the road system}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid5646254\charrsid4014466  built by the "native authoriti}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 es" of Western Nigeria.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid8087310\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid8087310 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8087310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 W.I. Ofonagoro, 1979. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 
Trade and Imperialism in Southern Nigeria; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid8087310\charrsid16736968 1881-1929, p. 206.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri34\sl360\slmult1\widctlpar\wrapdefault\faauto\rin34\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 Members of the Nigerian Motor Transport Union with bra}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2182877\charrsid4014466 
nches in Lagos, Abeokuta, Ibada}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 n, Ijebu-Ode, Shagamu, Oyo, Ilorin, Oshogbo, Ile-Ife, Ilesha, Ondo, Akure, etc. failed to return t }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 he assessment form to the officers in charge of tax in the Oyo province. This was because most o }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 
f the vehicle owners were illiterates who kept no working records of their lorries.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 NAI. Oyo Prof. 1. 1927. Vol. V. I. Tax Collection; Oyo Province II. Tax Rates Schedule III. Instructions General.}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466  Although the y really wanted to pay their income tax, they loathed the arbitrary assessment because it was repu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 gnant in every respect to natural justice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15295055\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri34\sl360\slmult1\widctlpar\wrapdefault\faauto\rin34\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid15295055\charrsid4014466 Apart from road transportation, other means of transport like railway and waterways were d}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid15295055\charrsid4014466 eveloped in Western Nigeria. These immensely facilitated the movement and transportation of b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 
ulky goods from the hinterland to the coast. Railway transport was exclusively the affair of the c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
olonial administration. Revenue generated from commercial and other taxes were invested in the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid7558960\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 construction of these projects. Ibadan and Ogbomoso became important railway stations. Although these infrastructures were put in place to facilitate the exploitation of available resources, the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11220822\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 ndigenous people ultimately benefited because trade and commerce were also facilitated. It is int}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid7414852\charrsid4014466 e}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 resting to note that within a few years of the initiation of the British economic polic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid9379916\charrsid4014466 ies in Weste}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 rn Nigeria, the hinterland was opened up to British traders through good road construction and extensive navigability of creeks and rivers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 W.I. Ofonagoro, 1979. }
{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid2901044\charrsid16736968 Trade and Imperialism in Southern Nigeria; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 1881-1929, p. 196.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466  Directly or indirectly, the indigenous people too inev}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid14958195\charrsid4014466 itably benefited. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid9379916\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-6\cf1\insrsid14958195\charrsid4014466 TAXATION AND THE DEVELOPMENT OF WESTERN EDUCATION}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14958195\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
Britain offered Africans in general and Western Nigerians in particular an effective training}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid10772552\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 in self-government, which was directed towards developing communities through their own loca}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 1 }{\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 institutions}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 .}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\tx283\wrapdefault\faauto\rin0\lin0\itap0\pararsid2901044 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\cf1\insrsid2901044\charrsid16736968 
M. Perham, 1967. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\cf1\insrsid2901044\charrsid16736968 Colonial Sequence: }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\cf1\insrsid2901044\charrsid16736968 1930-1949, London: Methuen & Co. Ltd. p. 143.}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466  To ensure efficient colonial administration, the British authority needed the assistance of the locally trained inhabitants who were to function as cl}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6823166\charrsid4014466 erks, messengers, office attend}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
ants, to mention a few. This necessitated the introduction of Western education and schools were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid12667983\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 created with the aim of training personnel for the colonial administration.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14958195\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 The British colonial government provided social services for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6823166\charrsid4014466 
 the people and their administr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 ation too benefited. Schools were built in just sufficient numbers to produce the clerks and tec}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid393366\charrsid4014466 hni}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 cal assistants necessary for running government and commerce.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 
M. Crowder & Abdullahi, G. 1979. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid2901044\charrsid16736968 Nigeria: An introduction to its History. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 London: Longman Group Limited, p. 170.}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid2901044\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 In Nigeria generally, majority of schools were ran by missionaries,
 and in some areas, some educated and even uneducated pooled their resources }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 together}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 
M. Crowder & Abdullahi, G. 1979. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid2901044\charrsid16736968 Nigeria: An introduction to its History. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044 \'85..}}}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
to establish schools of their own where their children were sent to learn the ways of the Europeans. In some cases, the colonial gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid9597985\charrsid4014466 ernment created Native Authorit}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 y schools and the people were quick to realize that the only way their children could better 
themselves and later take part in government and administration of their country was by obtaining the s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 
ame kind of knowledge that was at the disposal of their rulers. Education was, in fact, seen as a way of dealing with the impositions of colonial }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 system}{\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 .}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 M. Crowder & Abdullahi, G. 1979. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid2901044\charrsid16736968 Nigeria: An introduction to its History. 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044 \'85\'85}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14958195\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri58\sl360\slmult1\widctlpar\wrapdefault\faauto\rin58\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 The establishment of a multiplicity of Christian schools in Yorubaland generated awarenes}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid14958195\charrsid4014466 s of formal education in the hinterland,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044\charrsid16736968 J.A. Atanda, 1973. The New Oyo Empire: Indirect Rule and Change in Western Nigeria, 1894-1934, p. 238.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid14958195\charrsid4014466  although in the countryside, it was held that the purs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
uit of western education took the children off the farm and taught them to be dissatisfied with the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid1725367\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 traditional ways of life. This explains why some parents were reluctant to send their children to s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid14958195\charrsid4014466 
chool. Interestingly, it was from the towns that the nationalist movements developed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14958195\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri91\sl360\slmult1\widctlpar\wrapdefault\faauto\rin91\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466 
In some cases, educational levies were later demanded but the purposes for the education levy was imperfectly, if at all, understood by the taxpayers, and the Regional Government took a lot of pains to explain matters in their true light to the people.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-5\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2901044\charrsid16736968 W.R. Cmd.l. Tax collection in the Western Region, 1953-54. Nigeria: Government printers, 1954, p. 2. (Laid on the table of the Western House of Assembly by the Civil Secretary. February 1954).}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14958195\charrsid4014466  Resultantly, the educational needs of the indigenous people were relatively met.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid13465501\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri91\sl360\slmult1\widctlpar\wrapdefault\faauto\rin91\lin5\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-7\cf1\insrsid9255380\charrsid4014466 
\par }\pard\plain \ltrpar\s23\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3234450 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\insrsid3234450\charrsid3234450 BRITISH }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3288124\charrsid3234450 TAX SYSTEM AND THE DEVELOPMENT OF AGRICULTURAL INFRA }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\expnd-2\expndtw-10\insrsid3288124\charrsid3234450 STRUCTURE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3288124\charrsid3234450 
\par }\pard\plain \ltrpar\qj \li24\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin24\itap0\pararsid3234450 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 The colonial administration invested much in promoting the growth of cash crops in the W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 
estern Region. In this direction, serious and successful efforts were made to ensure cultivation of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
cotton and cocoa. That the West was considered to be the most wealthy and prosperous of all the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 
regions in Nigeria was due to cocoa cultivation in high quantities on the southern part of Yoruba hills.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid2901044\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid2901044 \chftn 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2901044  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid13509623\charrsid16736968 R. Niven, 1976.    }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\expnd0\expndtw-1\cf1\insrsid13509623\charrsid16736968 Nigeria. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-1\cf1\insrsid13509623\charrsid16736968 Great Britain: London; Ernest Benn Limited, Ec4, p. 45.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 
 It was during the colonial period that extensive cultivation of cocoa, rubber, cotton and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
other crops were carried out for commercial purposes. The colonial administration spent some re venue from taxes to import farm needs and other important facilities needed for agricultural deve}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 lopment. Although some of the cash crops cultivated were not consumed locally, the cultivation of such crops served as source of finance for the indigenes. However, cocoa was heavily taxed b }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
y the British colonial administration in Western Nigeria. The tax was originally introduced as a step towards the imposition of an income tax and also because cocoa was a particularly lucrative crop. Most, if not all, cocoa farmers suppl
emented their income from cocoa to some extent by subsistence farming, and from around 1940 to 1944, there was a tendency for them to pay attention to this type of farming.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\expnd-1\expndtw-5\cf1\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid13509623 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623\charrsid16736968 
NAI. Oyo Prof. 1. 1927. Vol. V. I. Tax Collection Oyo Province II. Tax rates schedule III. Instructions General.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3288124\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sb5\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
It was not only in the area of trade and agriculture that Nigeria experienced development; the colonial tax policy, indeed, ensured that every facet of the economic and social life of the pro}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 vinces was built up. Such was t
he situation around 1919 when the Lieutenant-Governor expressed the view that before many years, the tax should yield revenue of one million pound sterling, thus fully replacing the indirect tax accruing from duties on spirits.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs19\expnd0\expndtw-4\cf1\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-270\li270\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin270\itap0\pararsid3282581 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid13509623 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13509623\charrsid16736968 Lugard and the Amalgamation of Nigeria. 1921. A Documentary Record of Sir. F.D. Lugard on the Amalgamation of Northern and Southern Nigeria, 1881-1921, as compiled by A.H.M. Kick-Greene, p. 97.}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466  The common people who liv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 e in Nigeria today wonder what has become of all these wonderf
ul and remarkably laudable initi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 atives laid by the British colonial administration. The colonial government did everything they c}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 ould to encourage the production of cash crops. The main product the British wanted from Western Nigeria was cocoa. From 1900-1930, Western Nigeria's production of cocoa increased from 1, }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid3288124\charrsid4014466 000 to 80,000 tonnes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\qj \fi-180\li180\ri0\widctlpar\wrapdefault\faauto\rin0\lin180\itap0\pararsid3282581 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid13509623 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968 NAI. Oyo Prof. 1. 1927 Vol. V. I. Tax Collection Oyo Province II. Tax Rates Schedul
e III: Instructions General. It is important to note t hat the British Colonial Authority did very little or nothing to encourage the industrialization of the colony. For instance, in 1952, it was noted that the Ondo Native Authority had not been realizin
g
 any revenue under 'Head II- Trade and Industry.' Although the establishment of a pioneer oil mill that was meant to lead to more revenue, employment of youth and provision for a scientific method of extracting palm oil in Ondo (near Oni River) was propos
ed, very little was done to develop this industry as the African womenfolk continued to break nuts manually. See NAI. File No. D. 28. Ondo Prof. 1\\3, }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13509623\charrsid16736968 
Palm Oil Industry in Nigeria: Development of. 18}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\super\insrsid13509623\charrsid16736968 th}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13509623\charrsid16736968 \\07\\1946. }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968 Also, contrary to the position of some British 
officials who must understandably justify colonial plunder, Falola has convincingly argued that colonial rule did not lead to the economic development of Yoruba land, that all the modifications put in place by the colonial government were targeted at over
t
hrowing the indigenous economy and imposing a new exploitative colonial capitalist mode of production. The substantial gains of the cocoa business went to the metropolis. Yorubaland was gradually but systematically peripheralised. The economy of Britain a
n
d Western Nigeria in general was merged into one in an exploitative arrangement, which turned the Yorubaland into an agricultural arrangement, a countryside feeding Britain. Whatever economic or material gains the indigenous planters made from cocoa culti
v
ation was insignificant when compared with the massive profits made by the colonial power for the metropolis. The relationship between Britain and Western Nigeria ensured the transfer of wealth from the latter to Britain. The Yorubaland became an extensio
n of the British capitalist market, dependent on what the British companies were prepared to buy or sell. The tax instrument was a big tool which the colonialist used in executing this policy. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid13509623\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid3288124\charrsid4014466 Consequently, the Yoruba people of Nigeria experienced increase bot}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid3288124\charrsid4014466 h in government revenue and living standard, but unfortunately, the financial returns for the coco}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
a planters was always fluctuating and most unstable. The income of the producer became massively destabilized and by 1956, private savings and investment by producers was almost impossibl}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-3\expndtw-15\cf1\insrsid3288124\charrsid4014466 e.}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid7556850\charrsid4014466  The Western Nigeria Cocoa Farmers began to live on the \lquote brink\rquote 
 from season to season, high or low prices translating either to brief prosperity or foreclosure and ruin.}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cs19\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\qj \fi-270\li270\ri-360\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-360\lin270\itap0\pararsid15873935 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid13509623 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968 Baver. 1956.  \'93Marketing Monopoly in British Africa.\'94 }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \i\fs20\insrsid13509623\charrsid16736968 Kyklos: International Review for Social   Sciences.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968  Vol. 9, pp. 164-180.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\super\insrsid13509623\charrsid16736968  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968 The actual source of the marketing Board\rquote s \lquote surplus\rquote 
 arose from the systematic upholding of a large percentage of the fruits of the peasants labour.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3288124\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3288124\charrsid4014466 
Not much money was invested in agricultural research, though the British established an important research institution in Moor Plantation at Ibadan. The production of cocoa was left entirely in the hands of the Western Nigeria cocoa farmers and the farmer
s were at the mercy of fluctuations in the world market price for cocoa. The people therefore experienced much suffering wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid3288124\charrsid4014466 
en the price of cocoa fell, especially during the great world depression of the early 1930s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\expnd-1\expndtw-6\cf1\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\qj \li10\ri0\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid13509623 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid13509623 \chftn }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\expnd0\expndtw-2\cf1\insrsid13509623\charrsid16736968 M. Crowder, & Abdullahi, G. 1979. Niger
ia: An introduction to its History. London: Longman Group Limited, p.167.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13509623\charrsid16736968 
\par }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid3288124\charrsid4014466  T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 
he colonial government took little interest in the production of staple food crops though concentration on cash crop production did not result in a decline in the production of food crops. Staple f}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 ood crops were grown side by side with the cash crops in Western Nigeria.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8142028\charrsid4014466 
\par }\pard \ltrpar\qj \li10\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin10\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 Apologists of British colonialism have consistently given the impression that colonial economic policy was beneficial to all the indigenous people. They held that 
that once the administration reached the people, perpetual bliss became the new order, pretending not to know that the colonial economic policy was inexorably geared towards the exploitation and incorporation, and closing their eyes to the fact that the i
ndigenous African producers have suffered from the most pern}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 icious and unfavourable terms of trade. Some conventional accounts have generally placated and }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \expnd0\expndtw-3\cf1\insrsid8142028\charrsid4014466 represented their roles with such labels as 'development', 'change' etc. Such accounts have alwa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 
ys aligned with external agencies and have regarded them as 'prime movers' in all processes of e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 
conomic change. They presumed that the African was a passive tool that lacked the initiative, drive and acumen to sustain an agricultural economy of such commercial m
agnitude. Today, we know that this position is far from being true. We also know that although the Yoruba farmer had no power, they demonstrated considerable initiatives, not only in farm management but also in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid9185834\charrsid4014466 their}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid9185834\charrsid4014466  r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 
esponse to economic and market conditions. This is best illustrated by the fact that in the face of price collapse of the depression years, the farmers still combined the best of these qualities to maintain a consistency in the volume of cocoa export. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid10423280\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4014466 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-9\cf1\insrsid9255380\charrsid4014466 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\expnd-1\expndtw-9\cf1\insrsid8142028\charrsid4014466 CONCLUSION}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8142028\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 This work is premised on the following conclusions:}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8142028\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 
First, the institution of the colonial tax policy as a direct outcome of the indirect rule syste}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 m of Lord Lugard definitely aided }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid3234450 the British economic system in s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 outh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 -}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 western Nigeria. British capitalism, which was dominated by economic interest and extraction, led to the exploitation and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 expropriation of capital from the periphery to the centre.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8142028\charrsid4014466 
\par }\pard \ltrpar\qj \li5\ri34\sl360\slmult1\widctlpar\wrapdefault\faauto\rin34\lin5\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 Secondly, although taxation was seen as a burden during the colonial period in Western N}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 igeria, there is no doubt that it nevertheless contributed to the socio-economic development of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 e area under s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid11151465\charrsid4014466 tudy. However,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466  this development was incidental and not deliberat}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid8142028\charrsid4014466 e. Lugard }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid11151465\charrsid4014466 actually }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-6\cf1\insrsid8142028\charrsid4014466 saw direct taxation as essential for indirect rule. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11151465\charrsid4014466 The British colonial administrat
ion simply confronted the people with the reality that the levying of duties was unavoidable and that there was no other way through which the expenses of administration could be met.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs19\super\insrsid13509623\charrsid4014466 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13509623 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs19\super\insrsid13509623 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623\charrsid16736968 
W. I. Ofonagoro, 1979. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid13509623\charrsid16736968 Trade and Imperialism in Southern Nigeria; 1881-1929}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13509623\charrsid16736968 , p. 319.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13509623 
\par }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid13509623\charrsid4014466  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-6\cf1\insrsid8142028\charrsid4014466 The taxes that were generated }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 were channeled towards the development of the various secto}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid608501\charrsid4014466 rs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466  Although the indigenous ma}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466 sses paid,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd0\expndtw-4\cf1\insrsid608501\charrsid4014466  though}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw-4\cf1\insrsid8142028\charrsid4014466  they were generally opposed to direct taxation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8142028\charrsid4014466 

\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3234450 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid3234450 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 
Finally, this work is premised on the position that the implementation of the British tax policy led to socio-economic development of the south-western region, though the so called development was infinitesimal when compared to what Britain succeeded in c
arting out of the entire co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6576422\charrsid4014466 untry. Apparently,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd0\expndtw1\cf1\insrsid6576422\charrsid4014466  the indigenous people too benefitted}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid6576422\charrsid4014466  from the British colonial administration }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid14043279\charrsid4014466 betwee}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\expnd-1\expndtw-5\cf1\insrsid608501\charrsid4014466 n as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \expnd-1\expndtw-5\cf1\insrsid8142028\charrsid4014466 the educational, agricultural, transportation s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid608501\charrsid4014466 ystems, etc. experienc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid3828725\charrsid4014466 ed the West's type of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid6576422\charrsid4014466 development during this period.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3828725\charrsid4014466 
\par }\pard \ltrpar\qj \fi720\li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4014466 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf6\insrsid9185834\charrsid4014466 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4014466 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf6\insrsid12003589\charrsid4014466 
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