FOREWORD

DOIhttp://doi.org/10.1002/j.1099-162X.1956.tb01292.x
Published date01 October 1956
Date01 October 1956
FOREWORD
ACHARACTERISTIC of public policy in British Africa since
the
end
of
the
Second World
War
has been
the
attempt
to establish amodern form of local
government which will be
not
only local
but
also efficient
and
representative.
Experience
and
observation show
that
without
adequate
and
soundly managed
finance local government lacks
the
essential foundations
and
may
be imperma-
nent
or develop along the wrong lines. We consider
that
there
can
be no
administrative responsibility
without
financial responsibility.
.Finance should
not
be
thought
of merely in terms of money.
If
people live
In
communities
they
must
all
make
some contribution to
the
common need.
Some
may
be able to contribute personal service,
but
over
the
larger
part
of
local services this is
not
possible
and
so personal service is commuted for
money. Finance should accordingly be
thought
of as
the
method
by
which
people indirectly make
their
contribution of service to
the
common need,
and
taxation
as
the
means of levying
that
contribution fairly.
It
seemed to us, therefore,
that
if we obtained fairly detailed information
about
the
existing financial
structure
in different territories in Africa
and
prepared acommentary on this information in
the
light of our experience of
local government,
the
result might be useful to those responsible for guiding
the development of local government in
that
continent.
Accordingly we appointed a small finance committee which prepared
and
circulated
the
questionnaire which is reproduced
after
this Foreword.
The following territories sent replies
:-
Uganda, Kenya, Tanganyika, Nyasaland, Northern Rhodesia, all three
Regions of Nigeria,
the
Gold Coast,
and
the
Gambia. We are grateful for the
time
and
care which were given to
the
preparation of these replies
and
we
especially
thank
those officials who appeared before our committee to explain
their replies
and
to submit to questioning. The information
thus
obtained
has been carefully examined and, though we are conscious of
the
fact
that
our
knowledge of colonial conditions is limited, we
think
that
the
memorandum
Which
follows
may
be of general application without being directed to
any
particular set of circumstances. Much of it is of an elementary nature,
but
then
In
many
places local government is still in
its
infancy. We are
not
presuming
to offer advice in respect of long established institutions.
There is no
doubt
that
until local government institutions are firmly established
they can be easily subverted by political interference from without
and
by
Corruption from within.
What
follows is written for those who have an honest
desire to see local government firmly established as soon as possible.
It
does
not
apply
to those who see in local government merely a vehicle for
party
gain
Or personal profit.

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