The Next U.S. Target?

Collecting tax is a dangerous game in Somalia. Since the government in Mogadishu introduced business levies in September, bandits have attacked city officials, and fighting between police and militiamen loyal to a local warlord has stopped tax collection in the capitals main market.

"Its not easy," concedes deputy finance officer Abdi Salan Noor. "But we need the money to improve things, to pay the salary for the police. If people refuse, we put them in jail just like that." A rusting truck carrying building rocks rumbles to a checkpoint stop behind him, and Hussein Mahmoud leans...