It is only necessary to point out that in North and Eastern Rhodesia, or in any other British Colony where direct taxation of the natives exists by law, the tax collector is a Government officer responsible for the sums levied to a central authority, not a trading agent having a direct personal interest in the amount of the “obligation de l’impôt.”

The native under the British system knows the fixed amount of his obligation, and, once discharged from it, he is free to seek, where he will, labour or leisure. The Congo taxpayer with an ever-present, perpetually-recurring, weekly or fortnightly imposition to make good, may not even leave his village, save as a fugitive, and is a close bondsman to these endless tasks.

With regard to the arming of the sentries or “forest guards” in the employ of the trading Companies on the Upper Congo, the “Notes” throw doubt on the estimate Mr. Casement formed of the number of these guns, and the use to which they are put, and it cites Circulars of the Governor-General of the Congo State, dating from the 12th March, 1897, to the 30th April, 1901, as evidence that the Executive authority had been careful to guard against a possible misuse of the arms.

But the issue of successive Circulars, which, by their own terms, show clearly that the law had been ignored or evaded, cannot be claimed as an effective fulfilment of a weighty obligation of the Executive.

It must further be borne in mind that the Congo Executive were themselves the direct agency for placing all the arms these Circulars refer to in the hands of those who are there shown to have ignored the law.

Every gun misused on the Upper Congo, with its accompanying ammunition, was carried to its destination by the vessels of the Government flotilla, which charged a considerable sum for their transport. They were housed in Government stores en route, for which a charge of “magasinage” is levied, and were distributed to the “factories” from Government steamers by Government Agents, who, having made a profit from their agency in the matter, subsequently issued circular instructions to those into whose hands they knowingly gave the weapons.

“Les capitas qui, dans le Haut-Congo, parcourent le pays pour compte de commerçants, et qui sont pourvus d’un fusil, doivent également être munis d’un permis de port d’armes.” (Circular of the 12th March, 1897. Annexe V. “Notes,” p. 34.)

“On a voulu y voir l’attribution aux Directeurs de ces Sociétés, et même à des agents subalternes, du droit de diriger des opérations militaires offensives, ‘de faire la guerre’ aux populations indigènes; d’autres, sans même s’inquiéter d’examiner quelles pourraient être les limites de ce droit de police, se sont servis de moyens que cette délégation avait mis entre leurs mains, pour commettre les abus les plus graves.

“Les armes perfectionnées que les Sociétés posséderaient dans leurs diverses factoreries ou établissements, et qui doivent faire l’objet comme les armes d’autres Sociétés n’ayant pas le droit de police, d’un permis Modèle B, ne peuvent en aucun cas sortir des établissements pour lesquels elles ont été délivrées. Quant aux fusils à piston, ils ne peuvent être mis en dehors des factoreries qu’entre les mains des capitas et à condition que ceux-ci aient un permis suivant Modèle C.”

(Circular of the 20th October, 1900; see p. 78, Mr. Casement’s Report.)