W. J. A. Jones, Memorandum on the Introduction of Direct Taxation in the Gold Coast Colony (1931)

In his book “ e Dual Mandate in British Tropical Africa”, which is acknowledged to be the authoritative work on the principles of indirect rule and their application to native states or communities in di erent stages of constitutional development, Lord Lugard1 writes:

“For the time must come as it has come to every community in the world when some form of direct tax for revenue purposes must be imposed. at necessity has been recognised (with I believe the sole exception of the Gold Coast) by every administration in British and foreign tropical Africa. If delayed its imposition is certain to be resented and to lead to trouble and bloodshed.”