Abstract

Taxation was an important component of the economy of Wudil Distict area even before the occupation of the area by British colonial authority. Since the area was part of Kano Kingdom it was introduced to the taxation system during the reign of Sarki Muhammad Sharefa (1703-31) who was believed to have introduced the policy of tax collection in Kasar Kano. Similarly, during the emirate administration, more taxes were collected in Kano emirate in general, Wudil District inclusive. The taxes that were collected at the beginning of emirate administration include kharaj, zakat, jizya and war booty. In view of the fact that the administration of Kano emirate became more complex and government financial needs increased in subsequent years the need to diversify the emirate sources of revenue became necessary. This led to increase in the incidence of the existing taxes and the introduction of new ones. The various taxes collected in Kano emirate.