"23 wathi yena, yini na ukuba uhambe uye kuye namhla? akuthwase nyanga, asiyisabatha. wathi yena, kulungile. 2 ibhayibhile izele yimizekelo ebonisa ukuba uyehova ebesoloko ezipha umsebenzi iingelosi. emva kokuba uadam noeva bonile baza bagxothwa kwikhaya labo elaliyiparadesi, uthixo “wamisa ngasempuma komyezo wase--eden iikherubhi nencakuba yekrele enelangatye nejikajikayo ukuba iqhubeke ilinde indlela eya emthini wobomi.” (gen. 3:24) nesityhilelo 22:6 sibonisa ukuba uyehova “wathumela ingelosi yakhe ukuba ibonise amakhoboka akhe izinto ezimele zenzeke kamsinya.” 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.