Abstract in English, Afrikaans and IsiXhosa. / This study investigates the first national poll tax levied on African men in the Union of South Africa. Known as the “general tax”, it was enacted in terms of the Natives Taxation and Development Act of 1925, and was imposed irrespective of a man’s income or impecuniousness. The historical background to the Act is outlined, and debates and disputes leading up to its promulgation are considered. The difficulties underlying the application, interpretation, and enforcement of the Act, are also examined. Court case judgments involving men who denied their inclusion under the Act’s central, racial definition of “native”, are explored. The case of one individual whose descendants were brought to Natal as “liberated slaves”, is discussed in some detail. The Act’s definition of “native” affected not only individual men, but also a number of black groups whose racial and tax status was in some doubt. Responses to a Native Affairs Department directive, explicitly excluding “Hottentots, Bushmen and Korannas” from the ambit of the Act, are accordingly investigated. Problems surrounding the Griquas, whose tax status was initially ignored in legislation and in official circulars, are investigated. The taxation of farm labourers, among the lowest paid workers in the country, is also examined. Queries and complaints from magistrates, white farmers and from African men are recorded. The interpretation of the Secretary of Native Affairs on the relevant provisions of the Act and his responses to queries and objections relating to the taxation of those workers, are also investigated. / Esi sifundo siphanda irhafu yokuqala yesizwe eyayibizwa kumadoda ama-Afrika kweMdibaniso woMzantsi Afrika. Le rhafu kwakusithiwa yi“rhafu jikelele”, kwaye yayisekwe ngokomthetho owaziwa ngokuba yiNatives Taxation and Development Act wonyaka we-1925, kwaye yayifunwa kuwo onke amadoda nokuba ahlupheke kangakanani na. Imbali yalo Mthetho inikiwe, kwaye kuphononongwe neengxoxo neengxabano ezakhokelela ekuphunyezweni kwawo. Kuqwalaselwe kwakhona ubunzima obavela xa kwakucelelwa ukuphunyezwa kwawo, indlela yokuwutolika nokuwunyanzelisa. Kukwaphononongwe nezigwebo zeenkundla zamatyala ezimalunga namadoda awayesala ukubandakanywa nenkcazelo yalo Mthetho, eyayicalula ngokwebala, neyayisithi “iinzalelwane”. Kuxoxwe banzi ngetyala losapho lwenye indoda olwaziswa eNatala kusithiwa “ngamakhoboka akhululweyo”. Kuphandiwe ngendlela ababeziva ngayo abantu xa kwaphuma isinyanzeliso seSebe Lemicimbi Yeenzalelwane, esithi “Amaqhakancu, AbaThwa namaKoranna” awafakwa wona kulo Mthetho. Inkcazelo yoMthetho ethi “iinzalelwane” yayingachaphazeli nje amadoda kuphela, yayichaphazela namanye amaqela abantu abantsundu ababengaqondakali ncam ukuba baloluphi na uhlanga, kwaye sisithini isimo sabo serhafu. Ziphononongiwe neengxaki ezazingqonge amaGriqua, wona ayenesimo serhafu esingahoywanga, engananzwanga nangokuseMthethweni nakwiimbalelwano zoburhulumente. Okunye okuphandiweyo kukubizwa irhafu kwabasebenzi basezifama, bona babengabona bahlawulwa kancinci. Zishicilelwe nezikhalazo nemibuzo evela kwiimantyi, amafama amhlophe namadoda ama-Afrika. Ziphononongiwe iindlela zokutolikwa kwezilungiselelo zoMthetho, zitolikwa nguNobhala wemicimbi Yeenzalelwane nendlela lo Nobhala awayephendula ngayo imibuzo nezikhalazo ezazibhekiselele kwabo basebenzi. / Hierdie studie ondersoek die eerste nasionale hoofbelasting wat op Afrika-mans in die Unie van Suid-Afrika gehef is. Hierdie sogenaamde “algemene belasting” is ingevolge die Naturelle Belasting en Ontwikkeling Wet van 1925 voorgeskryf, en is gehef ongeag ’n man se inkomste of onvermoëndheid. Die historiese agtergrond tot die Wet word uiteengesit, en debatte en dispute wat tot die uitvaardiging daarvan gelei het, word oorweeg. Die probleme verbonde aan die toepassing, uitleg en afdwinging van die Wet word ook ondersoek. Hofbeslissings rakende mans wat hul insluiting onder die Wet se sentrale, rasse-definisie van ‘“naturel” ontken het, word bestudeer. Die saak van een individu wie se afstammelinge as “bevryde slawe” na Natal gebring is, word in besonderhede bespreek. Die Wet se definisie van “naturel” het nie net individuele mans beïnvloed nie, maar ook ’n aantal swart groepe oor wie se rasse- en belastingstatus onsekerheid bestaan het. Reaksies op ’n aanwysing van die Departement Naturellesake, wat uitdruklik “Hottentotte, Boesmans en Korannas” van die toepassingsbestek van die Wet uitsluit, word dienooreenkomstig ondersoek. Probleme met betrekking tot die Griekwas, wie se belastingstatus aanvanklik in wetgewing en amptelike omsendbriewe geïgnoreer is, word verken. Die belastingbetaling deur plaasarbeiders, wat onder die laags besoldigde werkers in die land was, word ook bekyk. Navrae en klagtes van landdroste, wit boere en Afrika-mans word vermeld. Die uitleg van die tersaaklike bepalings van die Wet deur die Sekretaris van Naturellesake en sy reaksies op navrae oor en besware teen die belastingpligtigheid van daardie werkers word ook ondersoek. / College of Accounting Sciences / M. Compt (Accounting Science)