I have a whole paper on this, with, lots of juicy quotes (including from
famous imperialists, called "Taxation and Primitive Accumulation" in
Research in Political Economy, for a quick look you can see the working
paper version with a slightly different title, at
http://www.cfeps.org/pubs/wp/wp25.html 

-----Original Message-----
From: [EMAIL PROTECTED]
[mailto:[EMAIL PROTECTED] On Behalf Of Louis Proyect
Sent: Thursday, May 29, 2008 9:31 AM
To: Progressive Economics
Subject: Re: [Pen-l] query: European colonization & taxes

Jim Devine wrote:
> does anyone know of a quick source on the European colonizers' use of
> taxes to force African labor-power on the market? a good juicy quote
> from some famous imperialist would be grand.
> 


"In the later nineteenth century, when the shortage of labour for White 
enterprises was becoming acute, three forms of compulsion were 
attempted: firstly, taxation - capitation (poll) or hearth (hut) tax - 
which served a dual purpose of providing revenue and forcing Blacks to 
earn sufficient cash to meet their obligations; secondly, so-called 
squatters laws to restrict the number of Africans resident on European 
farms; and thirdly, attempts to substitute individual tenure for 
communal title in the reserves. To these forms of coercion must be added

the pass laws. These were not conducive to the labour mobility that 
hard-pressed employers were anxious to foster, but they did give those 
who had labour a hold on their workers. This control was strengthened by

other legislative measures, such as the Masters and Servants Laws and 
the Native Labour Regulation Act of 1911. The best-known example of a 
labour tax was the annual poll tax (of 10 shillings) imposed by the Glen

Grey Act of 1894 in the Cape on all African men in certain districts who

were not freeholders or regular lessees or who had not served a 
stipulated minimum period in wage labour during the year. The labour tax

was in fact ineffective and was repealed in 1905. The Act also 
authorised the issue of individual title deeds in the Glen Grey district

near Queenstown, at least partly with the intention of forcing on to the

labour market those unable to acquire and exploit individual plots 
efficiently. This part of its provisions, too, did not fulfil the hopes 
placed in it. There was no marked drift from the countryside of people 
deprived of access to land by the spread of individual tenure."

Peter Wickins, "An Economic History of Africa", p 21-22
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