(Fols. 1-81) Annual Report for 1928 on Onitsha Province by Mathews, who became Resident in Jun 1928. This is the first Annual Report after the introduction of direct taxation on 1 Apr 1928. The file includes (fols. 78-81) comments by the Acting Lieutenant-Governor, Southern Province (E.J. Arnett) and the Acting Secretary (W.B. Buchanan-Smith), and Mathews's reply.