Hut tax
Encyclopedia
The hut tax was a type of tax
ation introduced by British
colonialists
in Africa
on a per hut or household basis. It was variously payable in money, labour, grain or stock and benefited the colonial authorities in four related ways: it raised money; it supported the currency (see chartalism
); it broadened the cash economy, aiding further development and/or exploitation; and it forced Africans to labour in the colonial economy. Households which had survived on, and stored their wealth in cattle ranching now sent members to work for the colonialists in order to raise cash with which to pay the tax. The colonial economy depended upon black African labour to build new towns and railways, and in southern Africa to work in the rapidly developing mines.
, now part of Zimbabwe
, hut tax was introduced at the rate of ten shilling
s per hut in 1894. Although authorized by the Colonial Office
in London, the tax was paid to the British South Africa Company
, the agent of colonial government in the area. Coinciding with confiscations of cattle, the introduction of forced labour and a series of natural disasters, the tax probably contributed to the Shona
part of the rebellion against the colonialists in 1896, known as the First Chimurenga
or Second Matabele War
.
and Northern Rhodesia
(now Zambia
),. In Sierra Leone
it sparked the Hut Tax War of 1898
.
Liberia
also implemented a hut tax, which in one case led to a Kru revolt in 1915.
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
ation introduced by British
British Empire
The British Empire comprised the dominions, colonies, protectorates, mandates and other territories ruled or administered by the United Kingdom. It originated with the overseas colonies and trading posts established by England in the late 16th and early 17th centuries. At its height, it was the...
colonialists
Colonialism
Colonialism is the establishment, maintenance, acquisition and expansion of colonies in one territory by people from another territory. It is a process whereby the metropole claims sovereignty over the colony and the social structure, government, and economics of the colony are changed by...
in Africa
Africa
Africa is the world's second largest and second most populous continent, after Asia. At about 30.2 million km² including adjacent islands, it covers 6% of the Earth's total surface area and 20.4% of the total land area...
on a per hut or household basis. It was variously payable in money, labour, grain or stock and benefited the colonial authorities in four related ways: it raised money; it supported the currency (see chartalism
Chartalism
Chartalism is a descriptive economic theory that details the procedures and consequences of using government-issued tokens as the unit of money. The name derives from the Latin charta, in the sense of a token or ticket...
); it broadened the cash economy, aiding further development and/or exploitation; and it forced Africans to labour in the colonial economy. Households which had survived on, and stored their wealth in cattle ranching now sent members to work for the colonialists in order to raise cash with which to pay the tax. The colonial economy depended upon black African labour to build new towns and railways, and in southern Africa to work in the rapidly developing mines.
South Africa
By 1908 the following hut taxes were imposed in South Africa:- In Natal under Law 13 of 1857, 14 shillings per hut occupied by natives. Natives that lived in European style houses with only one wife were exempt from the tax.
- In the Cape ColonyCape ColonyThe Cape Colony, part of modern South Africa, was established by the Dutch East India Company in 1652, with the founding of Cape Town. It was subsequently occupied by the British in 1795 when the Netherlands were occupied by revolutionary France, so that the French revolutionaries could not take...
under Act 37 of 1884, 10 shillings per hut with exclusions for the elderly and infirmed. - In the TranskeiTranskeiThe Transkei , officially the Republic of Transkei , was a Bantustan—an area set aside for members of a specific ethnicity—and nominal parliamentary democracy in the southeastern region of South Africa...
, 10 shillings per hut.
Zimbabwe
In MashonalandMashonaland
Mashonaland is a region in northern Zimbabwe. It is the home of the Shona people.Currently, Mashonaland is divided into three provinces, with a total population of about 3 million:* Mashonaland West* Mashonaland Central* Mashonaland East...
, now part of Zimbabwe
Zimbabwe
Zimbabwe is a landlocked country located in the southern part of the African continent, between the Zambezi and Limpopo rivers. It is bordered by South Africa to the south, Botswana to the southwest, Zambia and a tip of Namibia to the northwest and Mozambique to the east. Zimbabwe has three...
, hut tax was introduced at the rate of ten shilling
Shilling
The shilling is a unit of currency used in some current and former British Commonwealth countries. The word shilling comes from scilling, an accounting term that dates back to Anglo-Saxon times where it was deemed to be the value of a cow in Kent or a sheep elsewhere. The word is thought to derive...
s per hut in 1894. Although authorized by the Colonial Office
Secretary of State for the Colonies
The Secretary of State for the Colonies or Colonial Secretary was the British Cabinet minister in charge of managing the United Kingdom's various colonial dependencies....
in London, the tax was paid to the British South Africa Company
British South Africa Company
The British South Africa Company was established by Cecil Rhodes through the amalgamation of the Central Search Association and the Exploring Company Ltd., receiving a royal charter in 1889...
, the agent of colonial government in the area. Coinciding with confiscations of cattle, the introduction of forced labour and a series of natural disasters, the tax probably contributed to the Shona
Shona people
Shona is the name collectively given to two groups of people in the east and southwest of Zimbabwe, north eastern Botswana and southern Mozambique.-Shona Regional Classification:...
part of the rebellion against the colonialists in 1896, known as the First Chimurenga
Chimurenga
Chimurenga is a Shona word for 'revolutionary struggle'. The word's modern interpretation has been extended to describe a struggle for human rights, political dignity and social justice, specifically used for the African insurrections against British colonial rule 1896–1897 and the guerrilla war...
or Second Matabele War
Second Matabele War
The Second Matabele War, also known as the Matabeleland Rebellion and in Zimbabwe as the First Chimurenga, was fought in 1896–97 between the British troops and the Ndebele people....
.
Other countries
The tax was also used in UgandaUganda
Uganda , officially the Republic of Uganda, is a landlocked country in East Africa. Uganda is also known as the "Pearl of Africa". It is bordered on the east by Kenya, on the north by South Sudan, on the west by the Democratic Republic of the Congo, on the southwest by Rwanda, and on the south by...
and Northern Rhodesia
Northern Rhodesia
Northern Rhodesia was a territory in south central Africa, formed in 1911. It became independent in 1964 as Zambia.It was initially administered under charter by the British South Africa Company and formed by it in 1911 by amalgamating North-Western Rhodesia and North-Eastern Rhodesia...
(now Zambia
Zambia
Zambia , officially the Republic of Zambia, is a landlocked country in Southern Africa. The neighbouring countries are the Democratic Republic of the Congo to the north, Tanzania to the north-east, Malawi to the east, Mozambique, Zimbabwe, Botswana and Namibia to the south, and Angola to the west....
),. In Sierra Leone
Sierra Leone
Sierra Leone , officially the Republic of Sierra Leone, is a country in West Africa. It is bordered by Guinea to the north and east, Liberia to the southeast, and the Atlantic Ocean to the west and southwest. Sierra Leone covers a total area of and has an estimated population between 5.4 and 6.4...
it sparked the Hut Tax War of 1898
Hut Tax War of 1898
The Hut Tax War of 1898 was a war of resistance to British colonialism in Sierra Leone.It was initiated by Temne chief Bai Bureh in 1898, and later involved other native peoples, including the Mende. The war was an attempt by the local African kingdoms to maintain their independence in the face of...
.
Liberia
Liberia
Liberia , officially the Republic of Liberia, is a country in West Africa. It is bordered by Sierra Leone on the west, Guinea on the north and Côte d'Ivoire on the east. Liberia's coastline is composed of mostly mangrove forests while the more sparsely populated inland consists of forests that open...
also implemented a hut tax, which in one case led to a Kru revolt in 1915.