There  was  no  native  direct  taxation.  The  Customs  dues
were  lower  than  they  are  now.  The  extremely  careful
official  who  drew  up  the  report  shows  evidence  of  realis-
ing that  Customs  represent  an  indirect  taxation  on  the
native  population,  for  he  says :  "  In  Sierra  Leone  and
Lagos  the  taxation  per  head  is  very  much  higher  (than,
2s,  $d,  per  head),  in  the  former  nine  times,  and  in  the
latter  seven  times."  ^  However,  in  all  three  colonies,  apart
from  the  attempts  at  direct  taxation,  the  indirect  taxation
on  the  native  has  considerably  increased  by  now.
The  report  for  1894  shows  the  colony  still  progressing
rapidly,  tiie  trade  of  it  amounting  in  value  to  ;^i,663,i73
19^.  9^.,  of  which  ;^8i2,830  is,  lod,  represented  the
imports  and  ;£^850,343  los,  iid,  the  exports.  The
expenditure  showed  a  large  increase  as  compared  with
previous  years.     It  amounted  to  ;^226,93i  19J.  4//.,  being

^  Colonial  Annual^  No.  88,  Gold  Coast  for  1892,  published  1893.
298     MORE  OF  THE  CROWN  COLONY'  SYSTEM    chap.
