Introduction of Direct Taxation into the Eastern Provinces

The introduction of direct taxation in 1928 was described by Afigbo as 'the last and most fateful' of the reforms attempted after Lugard left Nigeria. The measure was intended to strengthen the Warrant Chief System and make it more acceptable to the people through the abolition of hated forced labour and the provision of funds for local development. It was also intended to make it possible to portray the tax as customary service levied by the people's traditional rulers, thereby legitimising it. However, direct taxation not only failed to improve the system but brought it to ruin.