This book addresses a notable gap in the knowledge of Portuguese colonial administration and the policies implemented in the main territories of its "third" African empire: Angola, Mozambique and Guinea. In recent years, the question of colonial taxation has become a topic in the academic debate on colonial empires and has led to a comparative, long-term focus on its impact in African societies. Given that former Portuguese colonies in Africa have been largely absent from this debate, this book offers new perspectives on taxation and colonial rule, and the first detailed and comprehensive study of fiscal administration. Besides dealing with the economic and financial aspects of empire, the book interprets the social experience of African populations through their interaction with colonial institutions. Based on a thorough and probing qualitative and quantitative analysis of published and unpublished data, it places taxation in a broad social context for the period between the full military control of the territories and the end of WW II. Thus, whilst engaging with ongoing debates on comparative African economic and political history, the book provides a key contribution to research on African social change.