Monday, 22 June 2020
A Political Lesson from Rugby
Tuesday, 9 June 2020
“Bark-cloth and Hoes” – Tales of the Ancient Tax Season
Greetings. Tax
season is here. And writer’s block is back; it can only mean one thing – I’ll
paste an excerpt from economic history.
Amended
provisional tax returns are to be submitted no later than 30th June
of every year. June also marks the end of the fiscal year. In the past, before
the westernised economy, tax season was usually at the King’s pleasure, as we
shall see. If one belonged to a monarchical society, they were bound to pay a
higher tax than one who belonged to a decentralised society, headed by an
Elders’ council. Buganda and Bunyoro traditional societies levied taxes on
their citizens, going towards the King, the chief minister, the county chief
and even the queen’s mother was entitled to receiving tax. The Luo states
didn’t have that ardous tax system; you only paid a portion to the elders, sometimes respect would suffice!
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When the time to collect taxes was drawing
near, the King, the Katikiro, and the Kimbugwe fixed the exact date, and it was
then announced in the Lukiiko that the taxes would be collected on
such-and-such a date. The King appointed the special tax-collector for each
county; to these county-collectors, the Katikiro, the Kimbugwe, the Queen and
the King’s Mother each added their own representatives, and the county-chiefs
also added a representative. These six men who were appointed to a county went
to each part of it; the principal sub-chiefs were first visited by them in
person, but they chose and sent other messengers to each of the less important chiefs.
The King’s tax collector and his associates returned to the County-Chief’s
enclosure, where they were entertained while the work was being carried out by
their men.
The first thing to be done was to count the
number of houses in each sub-county, and to ascertain the number of the
inhabitants; the tax-collector would then settle with each chief what amount he
was expected to send to the King. One cowry-shell was brought by the
collector’s assistants to represent each house, and after these had been
counted, the assistants went back to collect the tax. The amount usually
demanded was a fixed number of cattle from each sub-chief, and a fixed number
of barkcloths and one hundred cowry-shells from each peasant; of the smaller
chiefs each paid a number of goats and also a few hoes. It frequently took two
months, or more, to collect the taxes, because the barkcloths and hoes had to
be made, and the cattle had to be collected. When this was accomplished, each
servant took his amount on the appointed day to the County-Chief; the
cowry-shells and barkcloths were counted and tied up in bundles, while the
cattle were sent on ahead to travel slowly to the capital.
The King’s tax-collector took the whole
amount to the Katikiro, who had to examine it, and to hear the details as to
the number of houses and people in each sub-county, and as to how many
barkcloths and cowry-shells had been collected from them. If the amount was
correct the Katikiro took the whole to the King; if it was wrong, the
tax-collector was required to return to the county and to gather what was
missing, according to instructions which he received from the Katikiro. The
chief of a county received a portion of the taxes for himself and for his
sub-chiefs; the King took half for himself, while the Katikiro, the Kimbugwe,
the Queen, and the King’s Mother also had their portions. Each sub-chief was
given a small portion of the amount which came from his own county; the King,
the Queen, the King’s Mother, the Katikiro, and the Kimbugwe kept the whole of what came from their own estates, in addition to the portion which they
received of the taxes from the entire country.
The tributary states (Koki, Busoga, Ssesse)
paid their tribute through the chiefs under whom they were placed, making their
payments in cattle, slaves, ivory, cowry-shells, salt, hoes, etc.
Ceteris Paribus.
References
Kagwa, Sir Apolo K
(1918) Empisa za Baganda. Kampala,
New Era Printers. Ssuula 15: Empisa Z’Okusolooza Omusolo, olupapula 131-134.
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