TAXATION AS A SICKLE OF EXPLOITATION IN BASSA-NGE

LAND DURING THE COLONIAL ERA

BY

FAYAM F.N.

DEPARTMENT OF HISTORY AND INTERNATIONAL STUDIES

KOGI STATE UNIVERSITY-ANYIGBA, NIGERIA.

BEING A PAPER IN HONOUR OF A GIANT ECONOMIC

HISTORIAN-PROF .O. NJOKU.

1
Abstract
Colonialism which was an aspect of historical movement in Africa in
general and Nigeria in particular were some faceless attributes that
undermined the political, economic and social life of the people. One of the
attributes or devastating tools of this dominating phenomena was the
economic element, which brought about a total disarticulation of primitive
economies of the people of Nigeria. The colonial economic policies of the
early 20th century were an anathema to the pre-existing practices in all the
Nigerian societies divided into districts, divisions, provinces and regions.
One of the economic sharp tools used as a sickle by the colonialists to
achieve their exploitative objectives was taxation. The Bassa-Nge people of
the erstwhile Kabba province were not exempted from the yoke of taxation
which indeed caused conflicts between the colonial administrators, and the
Native administration charged with the operations of tax policies.
Undoubtedly, the impact of all this resulted in unequal distribution of socio-
economic facilities and amenities and politically, it led to the establishment
of some “so-called” viable districts economically over those regarded as un-
viables thus appointing heads of Native Administration that were invested
with power that was later misused especially in the Igala Native
Administration. Key Words are. Native Administration, Taxation, Colonial
Officials, Sickle, Census, Tax Assessment

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TAXATION AS A SICKLE OF EXPLOITATION IN BASSA-NGE
LAND DURING THE COLONIAL ERA
Introduction
One of the remarkable and destructive weapons of colonialism in
Bassa-Nge land was taxation. It was metaphorically, a sickle used to exploit
the economy of the Bassa-Nge district of Dekina division of the erstwhile
Kabba province, in the early years of the colonial administration. It is
pertinent to state that Bassa-Nge district was drawn into colonial web as a
result of the activities designed to consolidate the influence and authority of
the Royal Niger Company (RNC) over the Niger-Benue complex in 1850s.
By 1886, the Royal Niger Company described by J D Hargreaves1 as
an “autonomous frontier baron” had been granted a charter to administer the
northern and southern protectorate by Her Britainic Majesty, thus signalling
the formal establishment of colonial rule over the Nigerian area in general
and the Northern protectorate in particular. Therefore, the Bassa-Nge district
which lies within this geographic zone shared the afflictions of colonialism
just as any other town, and districts of the southern protectorate. Professor
Adiele Afigbo indeed gave insight as to when is to be understood as the
successful establishment, which seeks and is able to administer the public
life of the people. According to him colonial rule indeed was about three
decades away2. Put differently, colonialism in its true colour began to unfold
and manifest its contradictions, afflictions disarticulations and other vices
that are associated with its evil tendencies in 1906. Bassa-Nge district was
brought under lougard’s administration in 19oo3. The official British view
was that each colony must balance revenue with expenditure. All needed
funds were to be internally generated as mush as possible without recourse
to subventions from the British Treasury. At first, the revenue was raised

3
entirely from customer duties which were kept low to avoid protests from
traders and pressure groups in England. Thus, direct taxation was introduced
by 1912 at the time when Bassa-land was brought under Kabba province in
the provincial arrangement that followed. Idah, which was administered
from Onitsha became the Headquarters of Igala Division by 1919
amalgamation policy. The relevance of these administrative changes was
that Bassa-Nge was brought under the Igala Native Administration: in 19224.
It has been pointed out that the economic exploitation of the resources
of the hinterland was the prime “raison d’etre of colonialism. The colonial
regime realized therefore an efficient taxation system would facilitate the
work of the colonial administration as well as and in the exploitation of the
resources of the interiors5.

Location of the Bassa-Nge District and its people.

The Bassa-Nge people are today found in the present day Bassa-Local
Government Area of Kogi State the Bassa-Nge land or district is the region
around the confluence of the Niger and Benue rivers. On the whole the
Bassa-Nge people are distributed along the banks of the Niger from Itobe,
Gbobe and Mozun on the southern bank of the Benue and extending to
Odugbo in Bassa-Komu province. Apart from those clustered of the Bassa-
Nge people found on the west bank of the Niger, the majority of them are
settled east of the confluence town of Rivers Niger and Benue-Lokoja. Thus
the bulk of Bassa-Nge people are found in Itobe, Gbobe, Mozun Emi-guni,
Emi, Adiko, Adonakpa and Gboloko. This covers an estimated area of some
1000 square Kilometres located in the middle Niger-Benue valley6.
It is the above geographic zone occupied by Nupe emigrants now
called Bassa-Nge district that became part of the Bassa-province in 1912.

4
The area in 1926 became part of Igala Division of Kabba Province. It
implies that Bassa province which had hither to existed in 1912 ceased to
exist and Captain Bynghall’s Bassa Province with time became more of a
myth than a reality.
However, subsequent political evolutions placed the Bassa-Nge under
Kwara State created by Gowon’s administration in 1967; and became part of
Benue State in 1976 upon the recommendation of the Justice Nasr Boundary
Adjustment Commission. And to day it has become part of Kogi State
created by the Babangida’s Administration in 19927.

Definition of A Tax
A tax can be defined as a compulsory contribution imposed by the
government without reference to the exact amount of service rendered to the
taxpayer. It may be argued that this definition applies readily to an income
tax and not to an indirect tax. It is important to note that a tax is not a fine or
penalty as court fee is. Three main deduction can be made from this
definition, first, a tax is compulsory payment; every taxable citizen is
expected to pay tax, Non-payment amounts to tax evasion, which is
punishable under the law. Secondly, a tax is paid without reference to the
benefit which the tax-payer derives from the government8.

Classification of Taxes
It is difficult to arrive at any satisfactory classification of taxes. Taxes
may be classified in different ways for different purposes. One classification
distinguishes personal taxes and real taxes, personal taxes are levied an
individual, for instance personal income tax while real taxes are levied on
the property owned by citizens9.

5
 Next is a classification which is determined by the system of
government namely: federal taxes, state taxes, and local taxes. In a federal
system of government as exists in Nigeria; these three types of taxes are
found. There are certain taxes which are exclusively in the domain of the
federal government, for instance customs duties and purchase taxes. State
taxes include personal income tax within the state. Local taxes are levied by
a local authority10.
One widely used classification is the direct or indirect taxes. The basic
idea underlying this distinction is that the impact and the incidence of a
direct tax fall upon the person on whom it is legally imposed, while an
indirect tax is legally imposed on a commodity or service and may be partly
or wholly shifted from the person who first pay it to another person. The
three main types of direct taxes are income tax, super tax and estate duties.
Indirect taxes are usually place upon commodities and are paid as part of the
price of such commodities11. Generally, there are two kinds of indirect taxes;
customs duties chargeable upon goods imported from abroad and excised
duties, levied on goods produced at home.

Theoretical Concepts of Taxation

Horizontal and vertical equity or ability- to- pay, would suggested an
income tax backed by a tax on assets. The later is necessary because people
with assets which do not yield any monetary income-such as owner-occupier
houses, under-utilized land would escape taxation. Alternatively, the ‘yield’
from such assets should be estimated in some way added to monetary
income and taxed. In practice this is seldom done, mainly because of the
heavy administrative task of valuing assets or estimating their yield12. In
Africa, the need to tax capital (wealth) is not as great as in developed

6
economies, simply because less personal wealth has been accumulated. Even
so, equity is extremely hard to achieve even by income taxation.
Charlse Harvey (1977) stipulates that income taxation requires can
adequate supply of literate and numerate administrators, and literate and
numerate tax-payers, but also observed that both are in particular short of
supply in Africa. Where such conditions exist income tax tends to be very
inequitable since the self employed and to a lesser extent those who are
employed in small-scale businesses have enormous scope for avoiding tax;
those-who work for the government and for a large-scale employers
generally, have tax deducted from their wages at source and almost have no
scope for avoiding tax. The more the government relies on income taxation,
the less equitable does the system become13.
Harvey further noted that with high income tax rates, the incentive to
avoid paying tax increases: as a result rich men find it worthwhile to hire
expensive lawyers to find loopholes in the tax law and many also devote a
lot of energy to tax evasion (illegal tax avoidance) instead of earning more
(legal) income. The government is now forced to counter with more highly
paid lawyers, policemen etc. the end result is likely to be that a significant
proportion of the countries scarce highly trained manpower is devoted to the
tax fight-lawyers, legislators amending the law, judges hearing taxes cases,
etc. This is very wasteful. In Africa this process has probably not got much
beyond the stage of successful tax evasion and avoidance14.
Adam Smith (1766) suggested four maxims of taxation namely,
equality, certainty, convenience and economy; according to him, every
citizen ‘ought to contribute towards the support of the government as nearly
as possible in proportion to their respective abilities. Secondly, the tax which
each individual is bound to pay out to be certain and not arbitrary. The time

7
of payment, the manner of payment, the quantity to be paid ought to be clear
and plain to the contributor and to every other person. Thirdly their should
be convenience of payment and collection; Lastly, every tax ought to be
contrieved so that both to take out and keep out the pock of the people as
little as possible, over and above what it brings into the public treasury of
the state15. In other words taxes should be the kind that can be collected with
least cost. These basic maxims have relevance to modern taxation.
Elliot in 1968 stated categorically that income taxation in English
speaking Africa reflects both political power and the influence of British
income tax system. In comparison of African income tax system showed that
white dominated South Africa had the least burdensome income tax;
accordingly, the reason is that income tax bears more heavily on the better-
off while taxes on goods and services bear more heavily on the poor, in
relation to their incomes. The allowances in the income tax system are ill-
adapted to African conditions16.

Taxation In Colonial Bassa-Nge Land

Before the advent of colonial rule in Nigeria the numerous indigenous
administration which existed levies and collected revenues. Revenues were
collected in kind mainly in foodstuffs and by performing services, for
example, providing labour and serving as warriors. The structure and
organization of the indigenous tax system varied. However, the indigenous
fiscal systems were most advanced in kingdoms where the Islamic faith had
been embraced. In most other states only a rudimentary indigenous tax
system existed. Indeed, some greedy rulers occasionally enhanced their
revenues by confiscating goods owned by their subjects. With the gradual
assumption of political power by the British the fiscal system in British

8
colonial territories in West Africa began to change, but not without some
problems17.
The introduction of a modern tax system by the British led to a
number of riots. The imposition of the tax system on Nigeria met with
opposition. There were tax riots in various parts of the country when an
income tax system was introduced in the late 1920s and early 1930s18. The
Bassa-Nge land was not spared from such riots. However, the reason for the
introduction of income tax stemmed out of the British official view that each
colony must balance revenue with expenditure. Put simply, all needed funds
were to be internally generated as much as possible without recourse to
subventions from the British Treasury.
At first, the revenue was raised entirely from customs duties which
were kept low to avoid protests from traders and pressure groups in England.
Thus direct taxation was introduced in 1912, at the time Bassa land was
brought under Kabba province in the provincial arrangements that followed.
Idah which was administered from Onitsha on the Niger, became the
Headquarters of Igala division by 1918 amalgamation policy. The relevance
of these administrative steps was that Bassa-Nge people were brought under
the Igala Native Administration19.
It is pertinent to state here that the first tax riot occurred at the
outbreak of the first World War in 1914, when many administrative officers
were repatriated back home (England) for active service and leaving behind
a few officers. In 1915, rumours were rife that the Germans had killed all the
English people in the process of the war. This led the Bassa-Nge people into
believing that there were no longer white men left in the land. But to the
chagrin of the people, Mr Cooper, one of the British administrators went
with his staff to collect tax from the people of Bassa-Nge in Takete a district

9
not too far a distance from Gboloko the Headquarters of the Bassa-Nge.
Here, the people opposed this ‘so-called’ annual tax collection saying all the
white men had been anihilated in the then ongoing world war 1 and saw no
reason why Mr Cooper (Matsa Kunper) should come for tax collection, and
seen as wanting the tax for himself20. The people defied the administrator
and reached for their bows and arrows. The tax collectors fled and Mr
Cooper who called in the army from their base at Lokoja, for help was killed
by the Takete people during the process of active resistance21.
As stated earlier, direct taxation was introduced into the Northern
parts of Nigeria as early as 1912. By 1920s, the colonial administration had
little money to spend. It was recorded that the total revenue for 20 million
Nigerians was £5 million. In the fiscal year of 1933/34, the revenue of the
Northern provinces was only £31.5million and expenditure was £2.9
million22. The colonies were therefore poor and resulting in the thinnest
spread of administration officers in the provinces.
One of the criteria for the conduct of taxation in Bassa-Nge land was
tax assessment which was embarked upon by previous colonial officers
namely Mr. Booth in 1918 and Mr. Macleod in 1923 respectively, all in-
charge of the Igala Native Administration. These officials acted on the
orders of the Resident of Kabba province. However, there was a further
revision of the tax assessment in 1926 by one Bryant. Prior to this, an
assessment was conducted by Mr. Bynghall in 1914.
The tax position of the Bassa-Nge district in 1923 was only 2.12% of
the gross annual income of the people 23. In that year each village area of the
district was assessed at a different rate varying from 10shillings per adult
male to 4shilligs per adult female. The recommendations of the 1923 report
were approved and tax was levied at the rate of 3shillings per adult male and

10
4shillings per adult female in the inland while in the riverine units, 5shillings
per adult female, 4shillings per farmer. Later a flat rate of 5shillings per
adult male with female in the riverine area and 4shillig per adult male and
female in the inland units24.

Census
It is pertinent to note that the Ata-in-Council and the District officers
had to agree before the approved assessment figures were implemented.
These assessments were based on the census conducted annually by the
Native Authority which included the count of livestock, economic trees the
aged, sick and industrialists: records in the provincial file number 457/64,
page 93 indicated that the census conducted in 1933/34 fiscal year had a
total population of 12,690 plus immigrants inclusive. The analysis showed
that the population for inland units was 5,397 and for riverine area was
3,293. Suffice it to say that tax was collected throughout the Igala division
as capitation levy and not as true income tax. It was not considered that the
Bassa-Nge district administration was yet capable of dividing the tax
demand among the people according to their wealth, except that a start might
be made in the case of the full time industrialists from whom a flat rate at a
higher incidence might be collected25.
By 1950, the Ata-in-Council had urged the Resident of Kabba
province to have annual round increase of 6d (pence) in the 1950/51 rate of
tax with the exception of the riverine areas for which he proposed an
increase of 1shilling to bring it in conformity with that which obtained in
Igala Mela26. Thus, an increase of £4,119 was accrued as revenue over the
previous years. However, the changes that occurred up to 1960 were very

11
minimal in increase, which was just by 3% based on the annual tax
assessments from 1951-60.
Effects of The Taxation System on the Bassa-Nge District:
This system of taxation urged by the Igala Native Administration
resulted in impoverishing the Bassa-Nge people who groaned especially in
the years of economic depressions. One resultant effects during these years
was the already mentioned Takete war, which was a way by which the
Bassa-Nge expressed their hatred over the heavy taxation imposed on them
by the colonial administration in concert with the Igala Native
Administration. However, the taxes collected from Basssa-Nge district by
the Native Authority staff found their way into the pockets of these staff.
Besides, the district suffered seriously from lack of socio-economic
amenities. It could be recalled that in 1945, the Igala Native Administration
was supposed to have remitted the sum of £16:10:0d as the annual grant to
the management of St Paul’s Anglican school but did not because it failed
deliberately to include it in that year’s (1945) budget as grant -in-Aid and as
directed by the Resident of Kabba province.27. Consequently, a petition from
Kpata Welfare society was written direct to the Residents for him, to urge
his District or Divisional officer and Igala Native Administration to provide
it with the necessary infrastructure and facilities befitting of a town that was
the then Head- quarters of Bassa-Nge land
There was unequal distribution of educational and health facilities
under the Igala Native Administration. For example, the Igala Native
Administration ignored Basssa-Nge land while planning and establishing
schools at various times in the Divisions and Districts under its authority.
Schools were established in Idah in 1909 Ankpa in 1915 and Egume in 1930
and none was established in Bassa-Nge land. The only mission schools

12
established by the Church Missionary Society in the 1930s were staved of
their Grants-in Aid subvension. The Native Administration in concert with
the District officers deprived the Bassa-Nge Mission Schools their fund 28.
considering the heavy taxation imposed on, and paid by the Bassa-Nge
people. It would be reasonable to suggest here that they should have at least
established one school in Bassa-Nge land. Statistics showed that the Bassa-
Nge people were under the yoke of tax since 1912 with the introduction of
direct income tax.
The Igala Native Administration distributed health facilities to Igala
districts in the 1930s and deliberately left out the Bassa-Nge-land.
Dispensaries and social welfare centres were established in the Igala areas
with qualified medical officers, nurses and medicines. But not even one
health centre was established in Bassa-Nge-land. The only social welfare
centre in Bassa land was the one established by one Miss Resert, a
Missionary with the objectives of providing maternity services, training of
girls in industrial education health-care drugs and dressing. The Igala Native
Administration refused to give any financial assistance30. Every
responsibility carried by this lady missionary was through her self effort.
Even the “so called” dispensary later established in Bassa-Nge land suffered
very serious financial setback in the 1930s.
This attitude of the Ata Igala left much to be desired in Bassa-Nge
land. Consequently, a pressure group that was representative of Bassa-Nge
people called Kpata Welfare Society wrote a petition against the Igala
Native administration direct to the Resident at kabba. The petition written by
primary school intelligentsia, most of them who were graduates of the
mission schools in the land, explicitly expressed their dis-satisfaction over
the way and manner the Igala Native Administration maltreated them in

13
terms of distribution of health and social amenities and projects in Igala
division. From 1922 to 1940, secondly, the petition urged the Resident to
separate the Bassa-Nge from the Igala Native Administration, stating that
they (Bassa-Nge) had already educated people who could handled the
administration of the Bassa-Nge District31. One informant opined that the
Ata Igala maltreated them because, he was angry that Bassa-Nge in the
1850s defeated the Igala and was using his authority as conferred on him by
the colonial administration as a vendatta’.

Conclusion
Whether the above assertion was true or false, it was evident in the
history of colonialism in Nigeria, that all the tendencies expressed through
the principles of “Divide And Rule” and the increase taxation imposed on
the Bassa-Nge people between 1920s and 1950s were but a sickle of
exploitation. This facilitated the needed solidarity to protest for their (Bassa-
Nge people) removal from the Igala Native Administration’s high
handedness in all matters concerning them. Besides the foundation for a pro-
active Bassa-Nge union was laid and there began the intensification for the
search of Bassa-Nge ethnic identity.

14
Endnotes
1
J. Hargreaves, West Africa Partitioned: The loaded Pause 1885-1889, vol,
London: The Mac Millan Press Ltd, 1974.pp.96-97.
2
AE Afigbo, “Igbu Colonial Administration In Eastern Nigeria” London:
Oxford University Press, 1969 pp 158-261.
3
Y.H. Habi The People Called Bassa-Nge, Zaria ABU Published Press, 1987
pp1-18.
4
National Archives, Kaduna (N.A.K) Igala LOKOPROF File 751/S. 4/1915.
5
R.O. Ekundare, An Economic History of Nigeria, 1860-1960, London:
Metheun, 1973 Page 127.
6
O. Teniple, Note on The Tribes, Province, Emirates and State of Northern
Provinces, London: Frank Cass, 1965, 305.
7
Y.H. Habi The People Called Bassa-Nge, pp 29-43.
8
R.O Ekundare, Introduction to Economics for West African Students,
London: George Allen Unwin, 1980, pp 164-167.
9
Ibid
10
Ibid
11
Ibid
12
Charlse Harvey, Macroeconomics for Africa, London: Heinemann, 1979,
pp 201-225.
13
Ibid
14
Ibid
15
R.O.Ekundare, An Introduction to Economic for West African Student pp.
166-168.
16
Charlse Harvey, Macroeconomics for Africa for Africa, pp. 220-222.
17
Allan Macphee, Economic Revolution In British West Africa, London:
George Routledge, 1926, p. 130.

15
18
R.O. An Economic History of Nigeria, 1860-1960, pp. 127.
19
Ibid
20
M, Perham, Lugard: The Years of Authority, London Colling, 1960, p.
142.
21
Imokonjo, British Administration In Nigeria, 1900-1950 New York Nok,
1974 p17.
22
AA Huruna, Concise History of Bassa-Nge-Nupe Pankshin: 1975 pp. 81-
85.
23
Ibid
24
National Archives Kaduna (NAK) LOKOPROF File No 457/64, 5, June
1934 pp.99-100.
25
Ibid.
26
NAK, SNP. 742/29 and 742/27, 27th June 1950, Tax Assessments, 1950/51
for Igala Division.
27
Ibid
28
AK, LOKOPROF File No, 457/6, 5 June 1934, Previous Tax Assessment
of Bassa-Nge District pp. 71-72.

16
References
Afigbo, A.E., Colonial Administration In Eastern Nigeria London: Oxford
University Press, 1974.
Ekundare, R.O. An Economic History of Nigeria, 1860-1960, London:
Metheun, 1973.
____________, An Introduction to Economic for West African Students,
London: George Allen & Unwin. 1980
Habi, H.Y. The People Called The Bassa-Nge, Zaria Ahmadu Bello
University Press, 1987.
Hargreaves, J. West African Partitioned, The Loaded Pause 1885-1889,
London: Vol.1 Macmillan Press Limited 1974.
Harvey, C. Macroeconomics for African, London: Heinemann, 1979.
Haruna. A.A. A Concise History of Bassa-Nge-Nupe, Pankshin, 1975.
Macphee, A. Economic Revolution In British West Africa London: George
Routtledge, 1926.
National Archives Kaduna (NAK); Igala Division, LOKOPROF, FILE
751/5, 4/1915.
________________, LOKOPROF file 457/64 5th June, 1934.
___________________, File 742/29, & 742/27, Tax Assessment, In Igala
Division 27th June 1950.
______________________, File No 457/64, 5/6/34 Previous Tax
Assessment in Bassa-Nge District
Okonjo, M. British Administration In Nigeria, 1900-1950, New York: Nok,
1974
Perham, M. Lugard: The Years of Authority, London: Colling, 1960.

17