The Dynamics of Cattle Tax (Jangali) in Northern Provinces, 1940 -1960
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Date
2022
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Adeboye Institute for Peace and Good Governance, Redeemers University, Ede
Abstract
Taxes are important for fiscal purposes and provision of social amenities for the
citizenry in any society. One tax in Nigeria, which was used to raise revenue for
government expenditure was the cattle tax (Jangali or Jingali). This paper
investigates the dynamics of cattle tax (Jangali) in Northern provinces from1940
to 1960. Qualitative methodology based on historical research methods was
employed for the study. Primary sources were elicited from the National Archives,
Kaduna and Ibadan, while secondary materials were sourced from books, journals
etc. The study showed that while the Jangali contributed to the revenue of the
Northern provinces in the 1940s, there was a sharp decrease in tax by 1950. While
the reason for such sharp decrease was not within the scope of this paper, the
study advances the need for government to key into this form of tax as it could
lead to an expansion in the finances of the country, change the financial
predicament of a nation, and advance the social and economic life of the
pastoralists in any society.
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Keywords
Jangali, Taxation, Colonialism, Northern Nigeria, Evasion, Treasury