It is to the genius first of Taubman Goldie then to that of Lugard that the faculty of the Moslem population of Northern Nigeria to govern has been utilised to the admirable extent in existence to-day. The former recognised and gave scope to the faculty in the time of the Royal Niger Company, when he was practically if not actually supreme ruler of as much of the country as control could be exercised over; the latter, on becoming Governor at the advent of the Crown, continued on, and extended, the same line. The result is that we have over hundreds of square miles a capable, efficient—one may say, in their own way a talented and gifted—civil service composed of natives of all grades who are doing duties which no number of Europeans could effect so well. Internal administration, maintenance of order, appointment of judges, punishment of criminals, assessment and collection of taxes are well carried out in the Hausa States by the Emirs of the various provinces and the men they select for the work, carried out in accordance with local tradition and still not violating the cardinal ideas of justice and humanity. There are, therefore, more than 250,000 square miles, a population much over 9,000,000, many of whom were first-class fighting men in the shape of formidable cavalry, and 424 Englishmen officials. Most of these are in the political department and termed Residents. They advise the Emirs on matters which need assistance and they generally supervise, seeing that the Government is continued without those mischiefs and tragedies which stained the old rule of the Fulani, but interfering as little as can be in the routine of internal affairs. In a narrative of this kind no more than an outline can be rendered of the singular system of native government. It is also referred to in Chapter XIII as I observed it in being. I hope this part of the subject is not dwelt on unduly—it seems to me an intensely interesting study—by explaining how taxes are assessed, collected and allocated. The matter is stated pithily in the last annual report by the Governor of the Protectorate, then Sir Hesketh Bell, and his words, which cannot be bettered, are quoted. Possibly the statement does not make quite clear that the British official who fixes the assessment does so in conjunction with a representative of the Emir of the Province. “In Sokoto Province each village is assessed, after careful inquiries made on the spot by a British official as to the resources of the inhabitants, at a lump sum, and the apportionment of the amount payable by the individual is left to the village Head and his Council. They are directed to assess the individual in accordance with his wealth from whatever source it may be obtained. In Bassa the individual is assessed at a fixed and universal rate _per capita_.”