These two systems represent the extremes of divergence which occur in methods of assessment and are each suited to the conditions existing in the Provinces where applied, which differ in a corresponding manner. In Bassa the village Heads could not apportion the tax proportionately amongst the individuals, whilst in Sokoto the native would disapprove of a system which compelled the poor to pay as much as the rich. “The total amount of the taxes paid by a native unit are divided into four parts. Two of these form the Government share and are paid into the general revenue. The other two are paid into the Beit-el-Mal (native treasury). One is earmarked for the payment of fixed emoluments individually to the Emir, his councillors, his police, his official messengers, the officials told off by him to look after roads, buildings, sanitation, and public works generally, and to the payment of the native Judges (Alkalis). Also to defray the cost of public works such as markets, gaols, etc., road-making, well-making, of education, and of the subsistence of persons who according to Moslem tenets should receive State aid. Also towards establishing a reserve fund, in case at any time, owing to the failure of crops, it should be necessary to remit a portion of the taxes. “The remaining fourth share is divided among the district and village Heads in proportion to the amounts of rents and taxes for the collection of which each is responsible. In some Provinces the district Heads have been placed on fixed salaries, notably Bornu, but it has not yet been decided as to whether this system should be adopted generally. “The organisation described in the preceding paragraphs has not been entirely elaborated in the Pagan districts, but in every case efforts are being made, and in many with considerable success, to establish a common fund, administered on the lines described. “Generally speaking, it has been found expedient to pay the native officials on a generous scale, and it must be said in justice to them that a marked improvement in his work has followed in every case where an official has been granted an assured income. The funds administered by the Beit-el-Mal throughout the Protectorate amounted to over £200,000 during the year under review.” TYPICAL DISTRIBUTION OF FUNDS ALLOCATED TO NATIVE TREASURIES, TAKING KANO AS AN EXAMPLE, A TERRITORY OF 28,600 SQUARE MILES AND WITH A POPULATION OF 3,500,000. £