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The Yoruba Toll System: its operation and abolition

Published online by Cambridge University Press:  22 January 2009

Toyin Falola
Toyin Falola
Affiliation:
University of Ife
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Extract

The Yoruba toll system has not been studied, in spite of its important place in Yoruba economy and politics. This essay fills the gap by examining toll collection among the Yoruba-speaking states of south-western Nigeria. It is divided into two parts, the first on the practice of toll collection during the pre-colonial era and the second on the changes introduced by the colonial administration. For the pre-colonial, it emphasizes the dominant aspects of the system, most notably the significance of toll revenue in relation to other sources of income; the control of toll gates by chiefs in order to appropriate the revenues; the character and privileges of collectors; and the features of collection at the toll gates, especially the duties imposed and their implications for trade.

The second part explains the steps taken by the new colonial administration to regulate toll collection after 1893, notably by the reduction of customs houses and the printing of tariffs. These reforms failed to solve the problems of corruption by toll clerks and evasions and smuggling by traders, or allay the fear that the imposition of tolls constituted an obstacle to modern commerce. Consequently, the colonial administration decided to abolish the system, and was able to achieve this between 1904 and 1908. Both reforms and abolition were possible because of the gradual approach adopted, the administrative and military power available to the administration, and its ability to generate alternative sources of revenue to maintain itself and pay the chiefs. There can be no doubt that abolition was a major step towards the constitution of the colonial economy.

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The Journal of African History , Volume 30 , Issue 1 , March 1989 , pp. 69 - 88
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Copyright © Cambridge University Press 1989

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References

1 I have restricted myself to the nineteenth century because of the availability of reliable data on this period. While there is evidence, notably in oral traditions, that tolls were paid before the nineteenth century, this essay is not concerned with the origins of the practice.

2 For a recent study of this, see Falola, Toyin, The Political Economy of A Pre-colonial African State: Ibadan, 1830–1900 (Ile-Ife, 1984).Google Scholar

3 Public Record Office, London (hereafter P.R.O.), Colonial Office (hereafter CO.) 147/166, MacGregor to Colonial Office, Conf. 7 July 1903, enclosure, appendix 8.

4 Fieldnotes: interviews with chiefs and local historians in these towns.

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41 For instance, the Landers noted (Journal, 110) that there were ‘strong inducements’ for people to impersonate the wives of the Alaafin not only to escape duties but also to receive lavish entertainments from the chiefs of the towns where they passed through.

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44 NAI, C.S.O. 16/5/49 Conf. 115/1903 Tolls, enclosure, Extract letter from Major R. L. Bower, C.M.G., to Captain Roupell, D.S.O., dated 3 November 1902.

45 Ibid, enclosure, Memorandum relative to the Customs on imports to Northern Nigeria collected in Lagos.

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48 See the early estimates for the provinces, e.g. NAI, C.S.O. 16/3/47, Confidential 97, 1901, Ibadan Estimates.

49 CO. 147/149. MacGregor to Colonial Office Conf. 17 June 1900.

50 NAI, Iba Prof. 3/6, The Resident's Travel Journal, 1897–1899, entries relating to tolls; Ibadan City Council, Letter Book No. 92 of 31 March 1903, enclosure, Elgee to the Alaafin of Oyo.

51 NAI, C.S.O.16/7/39, Egba Tolls; NAI, C.S.O. 12/24/25–3038/1905, Letter from the Oni of Ife on the question of the boundary between Ibadan and Ife, and the establishment of a toll house at Apomu – submitted.

52 NAI, C.S.O. 12/10/11–2441/100.

53 NAI, C.S.O. 12/21/15-C1011/1902, Forwards Tariff of Proposed Tolls of the Railway (Iddo) gate.

54 NAI, C.S.O. 16/5/49 Conf. 115/1903, enclosure, an appendix to the letter of 29 November 1902 and memorandum relative to the customs on imports to Northern Nigeria collected in Lagos.

55 Ibid., enclosure titled ‘Letter to Sir W. MacGregor on 2 November 1902 at Downing Street’.

56 Ibid., enclosure titled ‘Letter to the officer administering the Government of Lagos on 29th November, 1902 at Downing Street’.

57 Elgee, C. H., The Evolution of Ibadan, Entry for 1903 (Lagos: Govt Printer, 1914).Google Scholar The author was the Resident of Ibadan from 1903 to 1913.

58 Ibid., entry for 1903.

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63 On the autonomy which the Egba enjoyed during this period, see Pallinder-Law, A., ‘Government in Abeokuta 1830–1914, with special reference to the Egba United Government 1898–94’ (Ph.D. thesis, University of Goteborg, 1973).Google Scholar

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67 NAI, C.S.O. 16/5/34 c.80/1903.

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69 NAI, C.S.O. 16/5/60.

70 NAI, C.S.O. 18/3/14, Correspondence on the levying of tolls, 1903.

71 NAI, C.S.O. 14/2/5-A4170/10, Preparation requested of Short Precis of the Ibadan Financial Arrangements Showing the Development etc from 1903.

72 NAI, C.S.O. 16/5/60 enclosure, Minutes of meeting; NAI, C.S.O. 16/5/34 c. 80/1903.

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75 NAI, C.S.O. 16/6/4: NAI, C.S.O. 16/6/6. Application for appointment of Collector of Customs; NAI, C.S.O. 16/5/61 c.37/1903; NAI, C.S.O. 16/5/77–c. 166/ 1903, Minutes of the Ibadan Council held at the Bale's House on 7 September 1903 – forwards.

76 Ibid. See also the estimates of the provinces; and NAI, C.S.O. 16/6/1905– 279–1904, Bills of J. P. Jackson for Stationery for Ibadan Tolls Service – disputed by Ag. Resident Ibadan.

77 NAI, C.S.O. 16/5/60. Propossals as to tolls, Bale and Chiefs of Ibadans– Objections to, enclosure, MacGregor to the Resident, August 1903.

78 Cf. NAI, C.S.O. 16/5/74 c. 160/1903, Estimates of Revenues and Expenditure, Ibadan, for period from 1 September 1903 to 31 March 1904 – forwards; NAI, C.S.O. 16/6/176–241/1904, Estimates for financial year 1905–1906; NAI, C.S.O. 12/22/ 34–3172/1903, Estimates, Province of Ibadan December 1903–March 1904–April 1904–March 1905: NAI, C.S.O. 16/7/95–142/1905, Estimates Ibadan Station 1905–06 – submitted.

79 NAI, C.S.O. 147/161, MacGregor to Colonial Office, Conf. 7 July 1903.

80 All these changes were incorporated into the Toll Regulations enacted for the provinces and passed into law early in 1904. See NAI, C.S.O. 16/6/79; NAI, C.S.O. 16/6/57 Customs Tariff; and NAI, C.S.O. 14/2/5–A4170/10.

81 NAI, C.S.O. 16/6/64, Report by Mr Lambert, Assistant Auditor, on the accounts of Mr Henwood, Late Inspector of Tolls, Ibadan; NAI, C.S.O. 16/5/94, Infringing the toll regulations charge against Mr Chersworth agents of P & Z; and NAI, C.S.O. 16/5/95, Fine imposed on a clerk of Messrs PZ for false declaration of the contents of certain packages imported into Ibadan.

82 NAI, C.S.O. 147/166, MacGregor to the Colonial Office.

83 NAI, C.S.O. 147/175 Conf., Lagos Weekly Record, 16 January 1904.

84 NAI, C.S.O. 16/6/2, Tolls at Oyo (1904).

85 Ibid, enclosure, Letter from Government House, Lagos to the Alaafin at Oyo on 23 December 1903. See also NAI, C.S.O. 16/7/52, Report on Tour.

86 NAI, C.S.O. 16/7/52, enclosure, Letter from C. H. Elgee, Resident, Ibadan to the Honourable Colonial Secretary, Lagos on 7 April 1905.

87 NAI, C.S.O. 16/7/72–104/1905, The Collection of Transit Tolls in the Interior.

88 NAI, C.S.O. 446/46 Reg. No. 38925, Wallace to Secretary of State 7 October 1905, enclosing Resident's responses to questionnaire on collection of tolls.

89 NAI, C.S.O. 16/7/39, Egba Tolls at Otta.

90 Ibid.

91 NAI, C.S.O. 16/7/28–42/05, Report of Commercial Intelligence Office on Illicit Transit Tolls at Lanlate.

92 NAI, C.S.O. 16/7/22/630/05, Report on Ibadan and Egba Tolls.

93 NAI, C.S.O. 16/7/22/630/05.

94 NAI, C.S.O. 16/728–42/05, enclosure, C.I.O. to Colonial Secretary, 7 June 1905.

95 NAI, C.S.O. 16/7/28–42/05.

96 Ibid.

97 NAI, C.S.O. 16/7/23–42/05, enclosure, telegram of 26/9/1905.

98 Elgee, , Ibadan, entry for 1906.Google Scholar The toll on liquor, subsequently lifted a few years later, was allowed as part of the colonial fiscal measures for generating revenues to run the provinces.

99 Elgee, , Ibadan, entry for 1906.Google Scholar As Elgee explained, this sum was arrived at by taking ‘the mean of the net sum realised upon such articles’ between 1903 and 1906. See also NAI, C.S.O. 14/2/5–A4170/10.

100 See Hopkins, A. G., ‘A Report On The Yoruba, 1910’, J. Hist. Soc. Nigeria, V, 1 (12 1969), 67–100.Google Scholar