The Lagos Market Women Tax Protest took place between 16 December 1940 and 12 January 1941, primarily to reject the Income Tax Ordinance imposed on women in Lagos. The ordinance, issued in March 1940, made it compulsory for women earning less than 50 pounds annually to pay a flat rate of 5 pounds, while those earning above 50 pounds annually would be taxed more. After some months, about 70 women received “return of income” notices.
Background Prior to 1940, rumors about the taxation of women in Lagos circulated widely, especially after taxation issues in the Eastern Provinces had created serious problems. The colonial administration was forced to convene a meeting with Lagos Market Women to clarify the official position, assuring them that the rumor was false and that women would not be taxed. This meeting, held in 1932 under Major C. T. Lawrence (Administrator of the Colony of Nigeria), included Lagos leaders such as Chief Oluwa, Chief Obanikoro, Mr. Kadiri Oluwa, and Mr. Yesufu Owo. The market women were represented by Madam Barikisu Iyalode (Faji Market), Madam Alimotu Pelewura (Ereko Market), Madam Comfort Ige (Ebute Ero Market), Madam Efunyinka (Araromi Market), and Madam Laninbun Aduke (Ebute Metta Market).
Early period On 17 December 1940, over a thousand women marched through Broad Street and Marina in Lagos, demanding the suspension of the Income Tax Ordinance. They argued that since women were denied the right to vote in local government, it was unjust to impose taxation on them. They also called for women's enfranchisement
At Glover Memorial Hall, thousands of women gathered, including those from Victoria Garden and surrounding areas, awaiting the arrival of Mr. C. B. Williams, the Commissioner of the Colony. Williams argued that the tax was not extraordinary, since women in England also paid income tax, and that it would be unfair for only men to shoulder tax burdens while women with reasonable income were exempt. He explained that only women with substantial income would be affected.
Madam Alimotu Pelewura, the Iyaloja of Lagos, spoke on behalf of the women. She emphasized that their heavy responsibilities made it impossible for them to afford the tax not as an act of defiance, but due to economic hardship. The Commissioner admitted he had no power to revoke the ordinance, as it had already been passed by the Legislative Council, but promised to forward their grievances to the government. The women later proceeded to the Government House to present their petition.
Protest actions The organized protest began on 16 December 1940, when women closed markets across Lagos and marched in thousands to the Commissioner's office. Led by Madam Pelewura and other women market leaders, they presented a petition written with the assistance of Herbert Macaulay, leader of the Nigerian National Democratic Party. The petition contained 91 thumbprints from women opposing Governor Bourdillon's refusal to reverse the ordinance.
Petitions and grievances
The women’s petition, endorsed by Lagos natural rulers, raised several objections: The income tax was incompatible with Nigerian Native Law and Custom. It contradicted previous government promises not to tax women. It was inopportune and revolutionary during a critical period in the history of the British Empire. It was inequitable, as ordinary market women lacked economic capacity to pay. It was burdensome, since women already paid township rates. It was unfair, as African women had no political representation. It was vindictive, given women’s lack of purchasing power. It was unsociological, since imprisoning women for non-payment would disrupt African family structures.
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