ABSTRACT

IN the early days it was the English who paid taxesCustoms and Shipping Dues-to the Africans for the support of the native government. 1 Now it is the Africans who pay taxes-directly by means of the Hut Tax, Poll Tax, Income Tax, Cattle Tax, Licences and Fees, and indirectly by means of Customs-to the English for the financing of the English Government. The alteration is due to the assumption of political power by the English, who began in West Africa as traders, but gradually transformed themselves into rulers and sovereigns.