The African Development Fund is a fund controlled by Internal Affairs which does not figure in Rhodesia’s central Government’s revenue and upon which treasury exerts no influence. This fund is expended on the construction and maintenance of primary development projects such as roads, bridges, dip tanks etc., mainly in the Tribal Trust Lands and to a lesser extent in the African Purchase Lands. Traditionally decisions on expenditure are made within Internal Affairs but in more recent year with the emergence of African Rural Councils A.D.F. funds are used to supplement council revenues and these bodies are involved in decision making relating to expenditure. Main source of A.D.F. revenue is levies on all major grain crops and cattle sold from within the Tribal Areas pitched at or about 10 per cent of the gross value, and dip fees on cattle of approximately $ 1 per head. From the first July 1976 all sales of major grain crops and cattle from the African Purchase Land would be subjected to a levy based on 10 per cent of the gross value. The author argues that this Government step will have a serious adverse affect on production in the African Purchase Lands.