Abstract
One aspect of administrative history that was bequeathed by British colonialism in Northern Ghana from 1898 to 1950 was that of tax collection. This came in two phases: the first commenced from 1898 to1930. This study is concerned with the second period that lasted from 1930 to 1950. Within this period the purpose or objective of the study argues that a clear tax policy was formulated for Northern Ghana which marked the re-introduction of direct taxation that was systematically imposed under a system of Native Administration based on the principles of indirect rule. Much archival material was obtained in the Public Records and Archival Administration Department both in Accra and Tamale. Oral interviews were carried out that engaged elderly people who hail from the North. Information was equally gathered from chiefs and educated elites who come from the area. Some of the latter are teachers in universities in Ghana. Secondary source material such as books and journals enhanced the study. Thorough preparations were made by the British regime towards the re-introduction of direct taxation culminating in its return. The study outlines the nature and method of collection, the expenditure that was entailed, and the social effects that direct taxation bestowed on the traditional social life of the inhabitants. The article concludes that tax collection in Northern Ghana was thus one of the most successful policies that was carried out by the British and that actual developments resulting in the provision of social infrastructure began with the re-introduction of direct taxation under the Native Administration systemKeywords: Native Administration, Customary Tribute, Nominal Rolls, Native Authorities, Metal Discs
Highlights
Taxation has become a matter that is publicly determined with the individual citizen playing an important part as was demonstrated during and in the aftermath of both the American and French Revolutions of the eighteenth century (Ekeh, 1994)
One aspect of administrative history that was bequeathed by British colonialism in Northern Ghana from 1898 to 1950 was that of tax collection
This study is concerned with the second period that lasted from 1930 to 1950. Within this period the purpose or objective of the study argues that a clear tax policy was formulated for Northern Ghana which marked the reintroduction of direct taxation that was systematically imposed under a system of Native Administration based on the principles of indirect rule
Summary
Taxation has become a matter that is publicly determined with the individual citizen playing an important part as was demonstrated during and in the aftermath of both the American and French Revolutions of the eighteenth century (Ekeh, 1994). The District Commissioners felt that labour exacted by them through the agency of the chiefs for the construction of roads and government buildings over the 34 years of British rule in these areas had taken on the character of customary dues and tribute They could be justifiably commuted into a tax. The District Commissioners expressed the fear that the people of Northern Ghana were making too rapid a progress, and that if an educated elite emerged before a system of direct taxation were introduced they would constitute a core of organised opposition to such a measure as was the case in the Colony37 Convinced by these points of view, Hodson, the Governor changed his mind and endorsed the decision to begin the process of introducing the tax in the Protectorate. Chief Commissioner’s Letter, Jones, to the Colonial Secretary, giving the proposed rates of the tax
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