ABSTRACT
Apart from comparatively modest sums derived from court fees, interest on investments, and a few miscellaneous sources of revenue, the major part of the income of Nigerian Native Administrations consists of a percentage of the direct taxes (never less than y per cent) allotted to them by the Governor under section 15 of the Native Revenue Ordinance. In September, 1935, the Chief Commissioner, Northern Provinces, applied for an increase in the allotment made to the Bussa and Kaiama Native Administrations on the ground of their poverty. e request was granted, with some reluctance, and the Chief Commissioner having successfully inserted the thin end of the wedge went on to assume that in principle the Government was prepared to assist the poorer Native Administrations in this way. e assumption seemed to me reasonable enough, but I1 deemed it wise to enquire whether it involved a departure from accepted principles, and I tried to nd out whether any principles which should assist the Governor in making the apportionment under section 15 of the Native Revenue Ordinance (Ordinance No. 1 of 1917) had been enunciated. I found that the question had been very thoroughly discussed in 1926 and that in January 1927 speci c proposals had been put before, and accepted by, the Secretary of State, to the e ect that all “fully organised” Native Administrations should get seventy per cent, Dikwa, which was already getting seventy- ve per cent being allowed to retain that percentage. Other Native Administrations were to get y per cent. It was clearly understood by all concerned (though not clearly stated) that promotion to the “fully organised” class would automatically involve the receipt of the increased percentage. At the time there were twenty-four fully organised Native Administrations in the North and ve in the South. While these proposals were being prepared the Governor had stated that he was prepared to consider a scheme for increases, provided that the Native Administrations concerned relieved the Central Government of expenditure proportionate to the extra revenue received by them. is stipulation however was not included in
the nal proposals laid before the Secretary of State, it being merely stated that “the additional expenditure of the fully organised Native Administrations will to some extent relieve the Government of obligations in respect of Public Works and other services.” Nor did the nal proposals say anything about the desirability of helping the poorer Native Administrations, although the Executive Council had in fact agreed that this was desirable and the Governor had accepted their opinion. e principle accepted in 1927 had to be abandoned very soon for nancial reasons. In 1930 twelve Northern Provinces Native Administrations were “promoted” but continued to receive y per cent only, and in 1932 came Sir Donald Cameron’s2 reluctant but inevitable conclusion that, as the budget had to be balanced, the Native Administrations receiving a rebate of seventy per cent should budget for sixty per cent only, Dikwa getting sixty- ve per cent. No promise was made that the old position would be restored, and it is clear that Sir Donald Cameron did not consider the 1927 arrangement satisfactory, for in a speech at Abeokuta in / 1933 he said that when the situation improved and it was possible to examine the situation again the policy that would guide him would be that each Native Administration should receive a share that it could usefully employ, not that a percentage should be arbitrarily xed.
