British African Empire
The ideological underpinnings, as well as the practical application, of indirect rule in Kenya and Nigeria is usually traced to the work of Frederick Lugard, the High Commissioner of the Protectorate of Northern Nigeria from 1899 to 1906. In the lands of the Sokoto Caliphate, conquered by the British Empire at the turn of the century, Lugard instituted a system whereby external, military, and tax control was operated by the British, while most every other aspect of life was left to local pre-British aristocracies who may have sided with the British during or after their conquest. The theory behind this solution to a very practical problem of domination by a tiny group of foreigners of huge populations is laid out in Lugard's influential work, The Dual Mandate in British Tropical Africa.
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