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COLONY AND PROTECTORATE OF NIGERIA
Blue Book
FOR THE YEAR ENDING 31ST DECEMBER,
1938
Price: - 20s. net
LAGOS : PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER To be obtained from the C.M.S. Bookshops, Lagos und Port Harcourt, the $.1.M. Bookshop, Jus, and the Crown slgents for the Colonies, ¢ Milliank, Westminster, London, SWo1 1939
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Digitized by Google
COLONY AND PROTECTORATE OF NIGERIA
Blue Book
FOR THE YEAR ENDING 31ST DECEMBER,
1938
Price: - 20s. net
LAGOS :
PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER
1939 526/39
pie. .
be
BOCUMENTS VISIO
Digitized by G O OS le
SECTION
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CONTENTS.
TaXxEs, DuTIES, FEES AND OTHER SOURCES OF REVENUE wits ase REVENUE AND EXPENDITURE ... sae ae
COMPARATIVE YEARLY STATEMENTS OF REVENUE AND EXPENDITURE RECAPITULATION OF EXPENDITURE, SHOWING PERSONAL EMOLUMENTS ASSETS AND LIABILITIES ts si hae
Pusiic DEBT Boa
MUNICIPALITIES AND OTHER LocAL BODIES rr zea
Pusiic WoRKS _... eee tee rer te sé LEGISLATION--LAWS, PROCLAMATIONS, ETC. aoe aoe wes POLITICAL FRANCHISE
OOUNCILS AND ASSEMBLIES... ies
Otvi, KsTaBLISHMENT at “ea zed a
PENSIONS AND GRATUITIES... sid ye ay aoe FOREIGN CONSULS ... ek oy ose Sos POPULATION AND VITAL STATISTICS Ba ee wie ECOLESIASTICAL RETURN Pees ee aes
EDUCATION ea dea i “A ase GOVERNMENT PUPLICATIONS, NEWSPAPERS, ETC. ... a CURRENCY, BANKING, WBIGHTS AND MEASURES
IMPORTS AND KXPORTS ase
SHIPPING
PRODUCTION AND NATURAL RESOURCES a ine
WAGES AND Cost OF LIVING as aes on
GAOLS AND PRISONERS nde
CRIMINAL STATISTICS eas Jaa ee
HOSPITALS oe a
Lunatic ASYLUMS
CHARITABLE AND LITERARY INSTITUTIONS
METEOROLOGICAL OBSERVATIONS ass oad aks ae SAVINGS BANKS AND FRIENDLY SOOIETIES oes das aes GOVERNMENT HOUSES Pret asa ste wae e's
RAILWAYS, TRAMWAYS, STEAMSHIP SERVICES, ROADS, CANALS, MOTOR TRANSPORT ues seg ene bas ses aes
Post, TELEGRAPH AND TELEPHONE STATISTICS _ ... Fc a PORTS AND HARBOURS Pr ee ate ees
AIR SERVICES aie a
INDEX.
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CTION 1.
SCHEDULE
oF
TAXES, DUTIES, FEES
SOURCES OF REVENUE,
SPECIFIED UNDER THE RESPECTIVE LAWS OR AUTHORITIES UNDER WHICH THEY ARE DERIVED.
1938.
Fees marked thus (*) are paid into the Treasury for public use.
» Fr » ({) are received and retained by the Officer.
A2
Section 1.
INDEX TO SCHEDULE OF TAXES, DUTIES, &c.
A
Ammunition, Storage of... Anchorage Dues ... Arms Licences Auctioneers’ Licences
Berthage Dues . Births, Registration Boat Licences Buoyage Dues
c
Cinematograph Permits . Companies .. tS Court Fees . Oustoms :-— Export Duty Fees ... Import Duty King’s Warehouse
D
Deaths, Registration of ... Designs, Registration of Dog Licences ‘ Druggists’ Licences Dues, Shipping Duties, Hxport
Import
Stamp
Hxport Duty
Fees :—
Births
Burial
Court
Customs
Forestry
Hospital oa
Lands Acquisition...
Marriage
Medical Practitioners
Mines ote
Patent
Produce Inspection
Shipping
Survey a
Trade Marks | .
Wrecks and Salvage Forestry Fees Bee
PAGE.
26 30 45 46
30 46 28 29
46 42 16 48 49 12 51 50 50 22 25 25 27 54 37 57 49
G Game Licences General Tax
H Harbour Dues Hospital Fees
I
Import Duty ae Income Tax (Colony)
Judicial Fees
King’s Warehouse...
Land Registration
Licences :--- Arms Auctioneers Dog ... Druggists Firearms Forestry Game Liquor Marriage Mining 7 Money- lenders Motor Vehicles Petroleum Store ... Prospectors... Piers : Repairing Ustablishment (Firearms) Servants Surveyors
Light Dues...
Liquor Licences
M
Marriage Fees rc Measures, Weights and ... Medical Practitioners Mines, Fees
BS Licences ar Money-lenders’ Licences... Motor Vehicle Licences Municipal Charges
PAGE,
52 54
31 12
16
22 46
50 38 50 22 23 50 51 39
Szction 1.
INDEX TO SCHEDULE OF TAXES, DUTIES, &c.
N
Native Lands ais és Naturalisation of Aliens . Newspapers
P
Patent Fees 5 Petroleum Store Licences Pier Licences is Pilotage a
Postal Rates 3 - Produce Inspection Fees Prohibited Imports Prospectors Licence
R
Registration of Births and Deaths Orews and Vessels Medical Practitioners Newspapers United Kingdom Designs Rent, Warehouse
Repairin g Establishment (£ (Birearms) Licence 45 |
Royalties on Minerals Timber
PaGE.
51 52 52
46 27 50 52
25 25
24 ! {9 H
s
Shipping Fees and Dues :— Anchorage Dues ... Berthage Dues Boat Licences Buoyage Dues Harbour Dues Light Dues ... < Lighter Licences ... Pilotage Fees Pilots’ Licences Registration of
Vessels Survey Fees Towage Dues
Shooting Licences...
Stamp Duties
Survey Fees
Orews and
Tax, General 5 Timber Royalties ... Towage Dues Trade Marks
w
Wareliouses, Private Water Rates 7 Weights and Measures ... ow Wrecks and Salvage ose eee
PAGE.
25 43 38 57
SNS
5.
15.
16.
Srction 1. SCHEDULE OF TAXES, DUTIES AND FEES.
chedule of Taxes, Duties, Fees, and other Sources of Revenue specified under the respective Laws or Authorities under which they are derived.
CUSTOMS DUTIES.
“LEVIED UNDER “THE CUSTOMS TARIFF ORDINANCE,” (NO. 20 oF 1924) AS AMENDED BY VARIOUS ORDERS- IN-COUNCIL UP TO AND INCLUDING RESOLUTION AND ORDER-IN-COUNCIL No. 2 oF 1937.
“
All goods not specified are free. s. d. Aerated Waters”... ise eee ee oe ie es ies 6; per cent. AD VALOREM Air Guns dee sas aes bus es -. each 10 0 Ale, Beer, Cider, Perry, Porter, and Stout eee ot “the Imperial Gallon 2 0 (i) When Ale, Beer, Cider, Perry, Porter and Stout is imported, twelve bottles or tins- : of the size known as reputed quarts or twenty-four bottles of the size known as reputed pints shall be deemed to contain two Imperial Gallons; and (ii) Any such liquor containing more than ten per centum by weight of pure alcohol shall be charged duty as spirits. Apparel :— (a) Shirts... cae avs sys wa «. each 0 9 or 10 per cent. AD VALOREM whichever is the higher (b) Boots, shoes made principally of rubber and canvas or of either ae the pair 0 9 or 10 per cent. AD VALOREM whichever is the higher (c) Singlets, chemises, undervests and similar garments ... -. each 0 3 or 10 per cent. AD VALOREM whichever is the higher (d) Pullovers, cardigans, jerseys and similar garments aa each O 6 or 10 per cent. ‘AD VALOREM whichever is the higher (e) Socks and stockings... aes aes + the pair 0 3 or 10 per ‘cent. “AD VALOREM whichever i is the higher Arms, Ammunition and Explosives :— Arms :— (a) Swerds, Bayonets and similar weapons... as ees ant See see -. each 25 0 Firearms :— (b) Cap Guns and Pistols ... oe ae Sie <e se ee a oe -. each 20 0 (c) Flint-lock Guns and Pistols ... .. each 16 0 (d) Rifles, Guns, Revolvers and Pistols, ‘other than ‘Cap Guns and Pistols and Flint- lock Guns and Pistols eat ae gaa aoe ies at oe oe »» each 12 6 Ammunition :— (e) Cartridges, loaded :— (1) For Pistols or Revolvers re ide ees wie et ace «the hundred 2 6 (2) For Rifles or Shot Guns ... See ued ae site mi zed «the hundred 5 0 (f) Cartridges, unloaded ... te wea see a se ia ie «the hundred 1 0 (g) Shots, Slugs and Pellets so Ate hs esi ee “ie ase .. the pound 0 2 (h) Percussion Caps eae see a6 es aad ee sis oat ... the hundred 1 0 Bxplosives :— (i) Gunpowder Pee aye ie ase vee vgs sie ee a .. the pound 1 8 (j) Fireworks se ees tae ses sea ie acs -. the pound gross 1 3 Beads, other than real coral. ; ... the pound gross 0 4$ Blacking and Polishes (other than those in respect of which a specific duty is fixed) 65 per cent. AD VALOREM Bicycles and Tricycles... ie ea aa ise “sa ise 6; per cent. AD VALOREM Brooms and Brushes (domestic) ... see Ms Hee eee 6 per cent. AD VALOREM Candles, including nent lights and d tapers Se fs) Foe tae «. the pound 0O 1 Cement : : nt aa age ea ee “the hundred pounds 0 4 Clocks and Watches... iss wa se » each 1 0 or 10 per ‘cent, ‘AD VALOREM w whichever is the higher Cotton, Cordage and Cotton and Noil Yarns ... vn .. the pound 0 3
Cotton manufactures :— “Piece goods (including scarves) :
(1) Bleached—accepted as such by the Comptroller of Customs the square yard 001 (2) Dyed % = 4 8 the square yard 00 1h (3) Coloured $s a Ht eA the square yard 0 0 1h (4) Grey 9 ey = Hy the square yard 001 (5) Printed - He + the square yard 00 (6) (i) Madras, real... a eee es eee sca «the square yard 00 2 (ii) Madras, imitation a we as .. the square yard 0 0 15
(7) Velvets, Felveteenss plushes and pile fabrics ae «the square yard 00 4 (8) Fents ‘ate 8 e ae «the pound 0 0 6 Note.— Fents” means remnants of cloth of irregular lengths being under six yards.
Kola Nuts”... a es re) aoe see ae oe ose the hundred pounds 12 6 Matches :—
In boxes containing eighty matches each or less __ ... .. the gross boxes 3 6
(Matches in boxes containing a greater quantity than eighty matches each to ‘be charged in proportion)
Section 1, A5 SCHEDULE OF TAXES, DUTIES AND FEES. 17. Metals :— £s. a.
(a) Lead in any form es ed wed = ied see ae the ton 18 13 4
(b) Nails, iron ae ane ae cee a Fie ey “the hundred weight 0 1 6
18 Oils :—
(a) Fuel the Imperial gallon 0 038
(b) Motor Spirit, and products. “ordinarily used as such; henzine, benzoline, naphtha (non- -potable), ¢ gasoline, petrol and petroleum, all kinds of shale'and coal tar spirits, but not inc luding power paraffin or kerosene—per imperial gallon at 80° Fahrenheit 0 10
c) Kerosene and power paraflin—per Ihnperial gallon at 80° Fahrenheit i 0 6
d) Illuminating oils, other kinds, the Imperial gallon Sia aie ave Y 0 6
19. Painters’ Colours... aes =e a a ae ies ai 6; per cent. AD VALOREM 20. Provisions :—
(a) Coffee and chicory “ ate bes aes aes a the pound 0 3
(b) Fish in tins, jars, boxes or r bottles... a the pound 0 1
(ce) Fish, dried, ‘salted, smoked or pickled, not in tins, jars, boxes or bettles
the hundred pounds 2 6
(ad) Flour Sie Ae ai See es si sins ats 3s the hundred pounds 2 3
(e) Rice oe Kas vee ae ae ee the hundred pounds 1) 9
(f) Salt, other than table salt... sig sigs igs se ahs the hundred pounds 2 6
(g) (i) Sugar ee : ; as ves rn the hundred pounds 2 3
(ii) Saccharine and ‘other nilar 3s substances ise the ounce 2 0
(h) Tea .. ae Ae sb see “ies fie aa es a8 the pound 0 3
21. Sewing Machines fee es Be sve a on ki .. 65 percent. AD VALOREM 22, Silk, artificial, (1) piece goods including scarves but excluding velvets, velveteens, plushes and pile fabrics i: a fii wise the square yard 0 1} (2) Velvets, velveteens, piusiies it: sfabries in the piece... = the square yard 0 4 23, Soap... ie oe sas ted ae as «a a ees the hundred pounds 4 0 24, Spirits :-—
(a) Gin, the true degree of strenech of which can be immediately ascertained by Tralles’ alcoholometer, of the s of 50 degices per eentum of pure alcohol by such alcoholometer the Linpe estllon “ non as iy Se eae erin -. 27 6 And if of greater strength, for every decree above a strength of 50 degrees per eentui by such alcoholometer, an \ of the imperial ‘gailon ... 1 3 And if of a less strength, for every degree below a strength of 50 degrees per veonln by such aicoholometer, a reduction Gt duty of the Imperial gallon 04 Provided always that the duty sballin noe ase he less than £1 4s. 10d., the Imperial gallon.
ih) Brandy, whisky, rum and other potable spirits (not including gin), the true degree of strength of which can be immediately ascertained by Tralles’ alcoholometer, of the strength of 50 per centun of pure alcohol by such alcoholometer the [mperial gallon 36 6 And if of greater strength, for every degree or part. of a degree above a strength of 50 degrees per centium by such alcoholometer, an additional duty of the Tmpe gallon 1 3 And if of a less strength, for every degree below a strength of 50 de grees per centum hy such alcoholometer, a reduction of duty of the Imperial gallon. ‘ 0 4 Provided always that the duty shall in no case he less than £1 (2s, 10d. the Imper I gallon.
(c) :i) Gin, being sweetened or mixed with any article so that the degree of strength cannot be immediately ascertained by Tralles’ alcoholometer, of a strength not exce “eile ine 50 per eentum by volume of pure alcohol the Imperi:] eallon “is 7 6
iii) Gin, being sweetened or mixed with any article so that the degree of Serongenie canoe be immediately ascertained by such alcoholome ter, of a strength exceeding 50 ves centum by volume of pure aleohol the Imperial gallon ree 42 6
(dj (i) Alcoholic bitters, brandy and other potable spirits (not it Tiidlinive: inh being sweetened or mixed with any article so that the degree of strength cannot be imme- diately ascertained by Tralles’ alcoholometer, of a strength not exceciling 50 per centum by volume of pure alcohol the Imperial g gallon y 7 .. 36 6
(ii) Aleoholic bitters, brandy and other potable spirits (not inoluding. iia being sweetened or mixed with any article so that the degree of strenzth cannot he immediately ascertained by such alcoholometer. of a strength exe ssdine 50 me eentunt by volume of pure alechol the Imperial gallon an D1 6
(e) (i) Liqueurs, liquid compounds or any other Conipounds eape dle of be “Liquifi fe cone taining spirits being Swe 4 Wich! ats le so that the de eree of strength canuot be immediately looky lemeter. ef streneth not exceeding 50 per ceutnat by volt lmperial gallon a. 366
(ii) Liqueurs, ligaid compounds o1 seanmhle fle ie lquiflesd conta le
Spirits bei ing poutenctl or used with article so Batt the (
c or stren
per centium by mallane ae pure ale whol thé fins -
(f) Methylated and non-potahle spirits not otherwise ae ited, except meth : which the ¢ ‘omptroller of Custom Vis intended: olely far methylated r or scientilic purposes and is not intended for sale the baperial gallon
=. Tr ged mn aveordanee witht the 1
Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
(g) Spirit-varnishes, and pOUniNets sal i Hus driers and quid alee containing alcohol s. d. the Imperial gallon . 20 (h) Perfumed (including dentifrices, toilet preparations sea i washes) or inadlenked spits the Imperial gallon... . nae oe as -. 38 0 For the purpose of this head :— (i) When spirits are imported in cases of twelve bottles of the size known as reputed quarts or twenty-four bottles of the size known as reputed pints, each case shall be deemed to contain two Imperial gallons; and (ii) Liquor containing not move than two per centum by weight of pure alcohol shall be deemed to be non-alcoholic, 25. Starch and Blue sie a See io ae wae ask aes 62 per cent. AD VALOREM 26. Stationery including paper all kinds... as ae os see 63 per cent. AD VALOREM 27. Timber, other than :— (a) Such timber as is exempted under the Second Schedule ; (b) Shooks, and (c) Timber in pieces prepared ready for assembling so as to form cases for use in packing goods for export or sale one fie sae Bee Sg a see per cubic foot 1 0 28. Tobacco :— (a) Unmanufactured ave se a dee a9 eee ai see -. the pound 2 2 (b) Manufactured : — (i) Cigars... jak aa ise hs tO ist as zie si ... the hundred 8 0 (ii) Cigarettes :— (i) Not exceeding three pounds weight the thousand sie a85 .. the hundred 2 2 (ii) Exceeding three pounds weight the thousand ... oo, oe «. the pound 8 8 (ec) Other manufactured tobacco and snuff... ae ate ane ait .. the pound 4 0 29. Trunks, Bags and Valises ... wists ts oa wae oe ies 65 per cent. AD VALOREM 30. Umbrellas and parasols __... sheid ee awe aus -» each 1 0 or 10 per centum whichever is the higher 31. Wine :— (a) Sparkling—the Imperial gallon oe ‘ies Ze vee Be tac at ee -. 10 0 (b) Vermouth—the Imperial gallon —... 388 es oe we ea oe ise -» 10 0 (c) Still (other than Vermouth) :— (i) Not exceeding twenty per centum by volume the Imperial gallon... see - 60 (ii) Exceeding twenty per centun by volume but not eeeeentne: 27 per centum by volume the Imperial gallon ates - 12 0 (iii) Exceeding 21°7 per centum by volume but not SxaseHins twenty- four per s deubtin by volume the Imperial gallon ... ror ies ee ee ane tae eee «. 18 0
The percentages above referred to are percentages of pure alcohol and any such liquor exceeding
twenty-four per centum by volume of pure alcohol shall be charged duty as spirits.
32.
All other articles not in this Schedule particularly enumerated and all articles not particularly exempted in this Schedule and in the Second Schedule 10 per eent. AD VALOREM
ADDITIONAL CUSTOMS DUTIHS ORDINANOE. (ORpER tN CounciL No. 40 or 1934 or 13TH JUNE, 1934).
The additional Customs Duties payable upon articles manufactured in Japan and which are imported
into Nigeria or which being in Nigeria are taken out of bond for consumption in Nigeria, in accordance with the provisions of the “Additional Customs Duties Ordinance, 1934, are hereby fixed at the amounts
set
out in the Schedule hereto.
SCHEDULE OF ADDITIONAL DUTIES. £s. dad Galvanised Iron Sheets sais aes ens ei “ae are ats per ton 400 Cement ... dea awe sae aoe eee ise sed see aa per 400 pounds 0 3 0 Paint... ve ies ies tes ae oe at eee ae per 100 pounds 016 0 Varnish ... bu ae ree aes iv is aes aa Hs per gallon 040 Shirts... ea we is ies Bee ase sas aes foe each 013 Singlets... ae See ia ani A, ie ies ies oie each 00 2 Socks and Stockings ... ae a wes see oes Pre ar per pair 007 Pullovers Ee ae des aie i de Ge ee ase each 010
Srction |.
SCHEDULE OF TAXES, DUTIES AND FEES.
SECOND SCHEDULE.
EXEMPTIONS FROM IMPORT DUTIES OF CUSTOMS.
1, Aircraft and parts thereof.
2. Allarticles of boy scouts, of girl guide or of boys’ brigade clothing or equipment imported for of any boy scouts, girl guides or members of the boys’ brigade (including their officers) capacity as such; provided that this exemption shall apply only to boy scouts within the 1 of the Boy Scouts Association Ordinance, to girl guides or to members of the boys’ brigade part of a body of girl guides or a body of the boys’ brigade respectively recognised by Gover
3. All goods certified to be the property of the French Government imported in transit to te beyond Nigeria by way of the Nigerian Railway.
4, All goods imported at the expense of any Native Treasury for use in any public hospital, dis or leper settlement, and all goods imported by Medical Missions for use in their hospitals, ] they are admitted as necessary for the proper maintenance of the hospitals, dispens: settlements, by the Comptroller of Customs.
5. All goods imported by the Inspector-General of the Royal West African Frontier Force and |] Officers for their private use when on tours of inspection.
6. All goods imported for objects of a general public character, or an enterprise deemed to be bi to Nigeria, with the approval of the Governor in Council.
7. All goods imported for the service of any Public Department iu Nigeria, and all materials and imported in connection with capital works construction, whether by the Lagos Town Co by Native Administrations.
8 All goods imported with the sanction of the Governor by Boundary and other Special Commi and their Assistants for their private use while executing their duties.
9. All goods in transit under the Niger Transit Order in Council, 1903 (or under any Ordinance time being in force making provision for the passing of goods in transit between the sea an beyond Nigeria, via the River Niger or partly via the River Niger and partly by land) and b navigation to Dahomey.
10. All goods officially imported fur the use of Tlis Majesty’s Troops; and all goods imported for tl His Majesty’s ships or for any ofiicers or members of the crew serving on His Majesty’s ship:
11, All goods imported for the furnisiing of the Royal West African Frontier Force and Police Messes.
12, All goods which the Comptroller is satisfied—-
(a) will be used solely in the construction or repairing of, and will form part of, casks, bag or other receptacles for use in exporting produce, minerals or specie; or (b) will be used solely as material for the }acking of produce, minerals or specie for export.
13, All goods which the Comptroller is satisfied will be used solely in the construction, presery repairing of, and will form part of, lighters or barges or other floating craft.
Ba. Animals, living, birds, living.
14. Any medicinal preparations containing alcohol (not being patent or proprietary medicines) i direct by any medical practitioner or dentist registered or licensed under the Medical Pract and Dentists Ordinance (Chapter 16), any qualified veterinary surgeon, and chemist and dru selling dispenser licensed under the Poisons and Pharmacy Ordinance, 1936 (No. 42 of any missionary holding a missionary’s permit under the Poisons and Pharmacy Regulations,
15. Apparatus, Appliances, Implements, Instruments and Tools :—
(a) Agricultural and Horticultural ;
(b) Artisans ;
(ce) Kor scientific purposes and research, or for scientific education; (d) For surveying, prospecting and mining ;
(e) Surgical and dental.
16. Arms, accoutrements, equipments and uniforms, the property of Officers of His Majesty’s Arm or Civil Service, imported by such Officers for their personal use on duty as required regulations of the service.
17, Asphalt :—
(a) Pitch; (b) Tar; (c) Other kinds.
18. Books, printed and other printed literary matter, atlases, maps, newspapers passed as such Comptroller, charts, plans and drawings.
19. Bullion and coin including Bank and Curreney Notes.
20. Carriages and carts, motor cars, motor lorries, motor cycles, wagons and vehicles of all dese and their parts, except cycles and tricycles and their parts.
21. Church furniture and equipment including stained glass windows, altar bread and communi: admitted as such by the Comptroller.
22. Cinematograph equipment and films.
oo
A8
Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
23.
24, 25. 26.
27. 28. 29. 30. 31. 32. 33. 34. 35, 36.
37.
38.
39. 40.
41. 42.
43. 44, 45.
46.
4T.
EXEMPTIONS FROM DUTIES OF OvusToMS—continued.
Clothing (being warm clothing not suitable for wear in the tropics) imported shortly before embarkation which the Collector is satisfied is intended for the importer’s personal use on a voyage to a place outside the Tropics.
Ooal coke, patent fuel, coal ashes and charcoal.
Oorkwood.
Cups, medals, shields and other trophies proved to the satisfaction of the Comptroller to be specially imported as prizes for competitions in horse-racing, shooting, or any form of athletics, or at Horticultural or Agricultural Exhibitions; provided that no advertisement shall be inscribed on or attached to any such article and that this exemption shall not be extended to such articles when imported for the purpose of trade.
Electrical apparatus, material and equipment.
Explosives not otherwise enumerated.
Filters and parts thereof and all appliances for the filtration of water.
Fire extinguishers and fire fighting apparatus.
Fishing nets and gear therefor.
Ice.
Ice chests and refrigerators (and parts thereof).
Life-saving belts and appliances.
Lightning conductors.
Machinery, including parts and accessories, viz :—
(a) Agricultural ;
(ob) Mining and gold dredging ;
(c) Water boring and pumping ;
(d) For use in connection with the preparation of, or prospecting for, any natural product of Nigeria or the development of any industry in connection with such product.
The term “machinery” in this item shall mean machines consisting of a combination of moving parts and mechanical elements which may be put in motion by physical or mechanical force, admitted as such by the Comptroller.
Manures (all kinds), insecticides, fungicides, vermin killers and other substances which the Comptroller is satisfied are imported exclusively for use as manures, or as remedies for diseases of, or prevention of insect attacks on, plants and animals, and apparatus for spraying live stock or plants with insecticides and fungicides.
Materia!s imported by Companies owning bulk storage plants in Nigeria solely for the purpose of manufacturing packages to contain Petroleum and admitted as such by the Comptroller.
Materials for separating metals from ores.
Medicines and drugs (non-alcoholic) including dressings, but excluding preparation for which a secret formula is claimed by the manufacturer.
Memorial tablets, memorial windows and tomb-stones, together with the necessary accessories.
Metals. Heavy iron and steel manufactures not elsewhere specified as dutiable including angle, bar, channel, rod and hoop iron, iron rails, sleepers and fish plates, door and window frames, corrugated iron sheets, brass, copper, zinc or composition metal in plain sheets.
Note.—All minor metal articles including enamelware and domestic and kitchen utensils are excluded from this exemption.
Mineral waters—natural, still. Mosquito nets and mosquito-proof wire gauze. Oil—
(a) Lubricating, including greases.
(b) Fuel oil used as bunker fuel oil contained in the ordinary tanks of vessels coming from and proceeding to places beyond the boundaries of Nigeria and fuel oil traushipped from such vessels direct to vessels or landed in bond and later transferred to vessels engaged in coastal trade by routes other than by inland navigable waterways.
Outer packages and packing in which goods, except goods subject to ad valorem import duties, are packed and imported, and such inner packages and packing as may, in the opinion of the Comptroller be necessary for the preservation of the goods imported, unless duty is charged on gross weight.
Passengers’ baggage :—
Baggage, the bona fide baggage of a passenger, the property of and accompanied by such
passenger, as defined below :—
Bona fide baggage shall be deemed to consist of :—necessary and appropriate wearing apparel and personal effects : binoculars, cameras, sports requisites, portable typewriters, toys and articles for household use (such as sewing machines, furniture, carpets, pictures, glassware, linen, cutlery, crockery and plate) which are proved to the satisfaction of the Oomptroller to have been in personal or household use by the passenger and are not for sale: instruments and tools for the professional use of the passenger.
TTT Tal
Section J.
SCHEDULE OF TAXES, DUTIES AND FEKS.
Bona fide baggage shall not include such articles as the following:—arms, ammunition, b cigars, cigarettes or tobacco, perfumed spirits, carriages, motor vehicles, bicycles, gran musical instruments or provisions.
NorTE:—
(1) Duty shall not be leviable on alcoholic liquors or perfumed spirits not exceeding one pin cigars not exceeding 50 in number, cigarettes not exceeding 100 in number or tok exceeding } Ib. in weight.
(2) If a passenger on arrival in any port of Nigeria reports to the Oustoms Authorities i that part of his personal effects, stating the nature of such effects, has been left t duty shall be charged if the goods are received within two months of the pa arrival and are such as would be passed free of duty under regulation 28 made u Oustoms Ordinance, Chapter 130, Laws of Nigeria.
48. Patterns, samples and advertisements passed as such by direction of the Comptroller.
49. Personal effects, not being merchandise, of natives of Nigeria dying in places outside the lim jurisdiction of Nigeria.
50. (a) Fuel and lubricants proved to the satisfaction of the Comptroller to have been supplied f any aircraft belonging to or exclusively employed in the service of His Majesty o1 other aircraft as may be approved by the Governor in Council.
(b) Fuel and lubricants contained in any aircraft on arrival in Nigeria, which is not from such aircraft.
(c) Fuel aud lubricants proved to the satisfaction of the Comptroller to have been suppli aircraft at a Customs aerodrome and intended for use on its journey of departure from Provided that the Governor in Council may order that the provisions of sub-item (¢) of shall not apply to any aircraft specified in such Order.
51. Pictures, drawings, engravings and photographs when imported for private use and not accepted as such by the Comptroller.
52. Photographic apparatus, material and equipment. (Excluding paper.) 53. Plants, seeds and bulbs.
54. Printing Machines and all appliances (except printing paper) used in the process of prin printing ink.
55. Provisions :— a) Butter (fresh) ; b) Cabin bread, admitted as such by the Comptroller ; c) Oheese, fresh ; (d) Fish, fresh, not preserved in any way ; (e) Fruit, fresh, not preserved in any way ; (f) Infant foods, admitted as such by the Comptroller ; (g) Meat, fresh, including game and poultry ; (h) Milk, fresh, tinned or powdered and cream fresh or tinned, except skiinmed or separate i, Native foodstuffs produced in the territories immediately adjoining Nigeria. j) Vegetables, fresh. 56. Ships and boats including integral parts, oars and paddles, vessels, including lighters, boat and steam and other launches, with their necessary fittings and tackle; buoys, chains, anc sinkers for mooring vessels.
57. Specimens of natural history, mineralogy or botany.
58. (a) Stores sent by a Foreign Government for the official use of Consular oflicers de carrier Government in Nigeria, and the haggage and personal effects of such officers; provided 1
stores and effects are entered in Nigeria within twelve months of the first arrival of sucl (v) Articles for the official use of foreign Consulates accepted as such by the Comptroll articles shall normally include office furniture, flags, shields, regalia and printed statio
59. Tarpaulins and other waterproof material not imported for sale hut for the purpose of p merchandise and produce.
60. Telegraphic apparatus, material and equipment imported hy the Mastern Telegraph Compan:
61. The following re-imported goods, viz:— (a) Goods, the produce of Nigeria; (b) Goods exported for alteration, cleaning or repairs: provided they are re-imported v months, or such further time as the Collector may allow ; (c) Samples of duty paid goods sent out of Nigeria; ersonal effects when satisfactory evidence is produced that they have been previously ir
62. The professional robes of Judges, Law Officers, Magistrates and all officers of the Nig ervice who are barristers-at-law or advocates of the Scottish Bar.
63. Type, stereotype or other blocks used for the process of printing. 64. Water tanks and vats and read y-made spare parts. 65. Wireless sets, apparatus, material and equipment.
TUTE EIUEEE IEEE EEE
A 10 Section 1,
SCHEDULE OF TAXES, DUTIES AND FEES.
List oF PROHIBITED IMPORTS.
Articles. Ordinances and Regulations. Air Pistols... aoe se8 _ on Order No. 7 of 1924. (a) All plants in soil other than special rooting | Regulation No. 4 of 1936.
compost. (b) All plants of cocoa from Central America, South America and the West Indies.
(c) All plants other than cocoa from Central America, South America and the West Indies and other countries in which witch- broom disease of cocoa is known to occur which are specified by the Governor by a notice in the Gazette, except plants required and imported by the Agricultural Depart- ment for scientific purposes.
(d) All coconuts in husk from Central and South America and the West Indies.
(e) All coffee cherry unless accompanied by a certificate of freedom from mealy pod disease issued by the Government Agricul- tural authority of the country of export.
(f) All cotton seed except seed free from lint. Animals Arms ...
Any goods bearing designs which are imitations of West African Currency Board Notes or Coins, or any portion thereof.
Beads composed of inflammable Celluloid or other similar Substance,
Book or Pamphlet or Publication :—
(1) A report of proceedings and decisions of the first international Conference of Negro Toilers.
(2) The Life and Struggles of the Negro Toilers. (3) International Press Correspondence ... (4) The Tragedy of White Injustice
Brass Rods and Rods of Copper or any other metal or alloy.
Calcium Carbide
Coin not legal tender in Nigeria
Cowries Cotton Seed ...
Cyanide of Potassium and all poisonous cyanides and their preparations.
Charlatanic Goods ...
Cacao Plants, Pods, Seeds and Beans Distilling Apparatus and Machinery
Drugs
Exhausted Tea
Explosives... re eae see wee see Be False Money and Counterfeit Sterling Coin of the Realin.
Regulation No. 7 of 1928. Except in conformity with Arms Ordinance. Order No. 7 of 1933.
Order in Council No. 27 of 1938.
Order No. 27 of 1931.
Order No. 10 of 1932.
Order No. 13 of 1933.
Order in Council No. 29 of 1936.
Except as prescribed by Regulation 36 of Regulations: No. 6 of 1924.
Except in conformity with Order No. 23 of 1917, 10 of 1919 and 10 of 1921.
Order No. 14 of 1922.
Except as prescribed by the Customs Ordinance, section 50.
Except through the Port of Lagos, Regulations No. 47 of 1926.
Order No. 26 of 1926.
Comptroller of Customs empowered to order destruction. Section 52A Oustoms Ordinance.
Regulations 27 of 1930. Except under permit from Director of Agriculture.
Except with the approval of the Governor, Customs Ordinance, section 50.
Except in conformity with Poisons and Pharmacy Ordinance, Second Schedule, Part A. Dangerous Drugs Ordinance, Second Schedule.
Order No. 32 of 1927.
xcept in conformity with Explosives Ordinance. Customs Ordinance, section 50.
——_—_
Section lI.
SCHEDULE OF
TAXES,
Att
DUTIES AND FEES.
List « OF PROHIBITED Imports—continued.
A tticles.
j Ordina unces and Regulations. -
Folded Woven Goods
Foreign Cotton and aa Piece Goods
‘Gold Coin
‘Goods having thereon or therewith suggestion of any warranty, etc.
‘Goods not marked with number, measure, gauge, or weight in manuer prescribed.
Implements for the re-loading of Cartridges ... es
Indecent or Obscene Prints, Paintings, Books, Cards, Engravings, or any indecent or obscene articles
Lamps specially designed for the purpose of dazzling animals or birds or otherwise rendering them more easily killed or captured.
Machines for duplicating keys
Maize aes Pe
Manillas
Matches made with White Phoaphan us < :
Material of any description with a design w hich, considering the purpose for which the material is intended to be used, is likely, in the opinion of the Governor in Council, to create a breach of the peace or to offend the religious views of any class of persons in Nigeria.
Metal which, in the opinion of the Comptroller of
any false
- Order No. 5
| Except in conformity with the Folded Woven Goods f Ordinance. Except under licence by Comptroller, Order No. 9 of 1925. Customs Ordinance, section i Marks Ordinance. Except in conformity section 50. Order No. 11 of 1926. Customs Ordinance, section 50.
50, also Merchandise
with Customs Ordinance,
Order in Council No 13 of 1936.
of 1922. Regulation No. 13 of 1925. Customs Ordinance, section 50. Customs Ordinance, section 50. Order-in-Council Ne. 20 of 1936.
Order No. 14 of 1922.
Oustoms, is a colourable imitation of, or capable © of being passed off as, a coin which is legal '
tender in Nigeria. Motor Vehicles, Wheels and Tyres, viz :— (a) Solid tyres for motor vehicles ;
(b) Double tyres, whether solid or pneumatic, for motor vehicles;
(ce) Motor vehicle wheels adapted for solid or double tyres ;
Except in accordance with Order in Council No. 15 of 1923.
(d) Motor vehicles fitted with wheels adapted !
for solid or double tyres.
Naval, Military or Civil Accoutrements, or Uniform, etc. Newspapers, i.e. The Negro Champion, The Negro
: Except such as are imported with the authority of the Governor, Customs Ordinance, section 50. Order No. 15 of 1927, and Order No. 6 of 1931.
World, The Gaelic American, The Negro Worker °
The African Toiler or The Liberator, Non-ferrous metal tubing... Opium
Petroleum F
Pistols in form ay Btyloweaphic Pencils or + fetta disguise. Weapons designed for discharge of noxious liquid or gas.
Printed Matter prescribing remedies for (a) Venereal disease or (b) Advertising aphrodisiacs.
Provisions, Meat and Vegetables declared unfit for human food.
Reproduction of Copyright Works
Separated or skimmed milk containing less than 8% fat Seditious books Skins of Seals
Shaving Brushes manulentured 4 in or exnorted from the Empire of Japan.
Spirits
Tear Gas
Order-in-Council No. 4 of 1932. ' Order-in-Gouncil No, LL of 1932. , Except in conformity with Ordinance (No. 16 of 1927). Except in conformity with Petroleum Ordinance. ' Order No. 47 of 1931.
Dangerous Drugs
Order No. 17 of 1932. Customs Ordinance, section 50.
Except by permission of the Proprietor, Copyright Ordinance, 1918.
axcept in accordance with Order No. 38 of 1933.
Order-in-Council No. 7 of 1927.
Customs Ordinance, section 50.
| Order No. 8 of 1920.
i}
' Except in accordance with Regulation 43 made under section 50 (n) of the Customs Ordinance.
Except by licence of the Governor. Order in Council No. 14 of 1938.
A 12 Srction. 1
SCHEDULE OF TAXES, DUTIES AND FEES.
EXPORT DUTIES.
LEVIED UNDER “THE CUSTOMS TARIFF (EXPORT) ORDINANCE,” (NO. 20 oF 1924), AS AMENDED BY VARIOUS. ORDERS-IN-COUNCIL UP TO AND INCLUDING RESOLUTION AND ORDER-IN-COUNCIL NO. 1 oF 1937.
£ sd. 1. Cocoa. re os - aa se see TA aus = = the ton 13 4 2. Palm eociel oil ses ses re és wie ove we hee tas ae 200 3. Palm kernels ies a 010 6 4, Palm oil (except palm oil. which | has been imported into. Nigeria from any place outside Nigeria and has on importation been stored in tanks approved by the Comptroller of Customs and has remained in such tarks until exportation) ee ees eas Bee ae eer 011 6 5. Tin or Tin ore nae aay ore ats ae eer te Ws ra Bi 016 6. Bananas :—
(a) Fresh vie ee ats a ree : ae per count bunch 0 0 13
(b) Dry (except dry bananas w hich by reason i the manner in w hich they have been prepared or their condition or otherwise the Comptroller of Customs is satisfied will not be used for human consumption)... per10Jbs. 0 0 2
A ‘count bunch’ of bananas means a stalk bearing nine or more hands of bananas each hand being a cluster of bananas growing from the stalk and originally covered by separate bract.
For the purpose of the computation of the duty a stalk sid == 9 hands or over shall be taken to be equal to ses +» 1 count bunch. 8 hands or over but less than 9 hands shall be taken to ie agua ie -+» } of a count bunch. 7 hands or over but less than 8 hands shall be taken to be equal to 3 of a count bunch. Under 7 hands shall be taken to be equal to oes ees «+» 7 of a count bunch.
Where any of the goods, or merchandise specified in are 2,3 add 4 are exported direct across the frontier between the Cameroons under British Mandate and the Cameroons under French Mandate into the latter territory they shall be exempt from duty.
See page 20 for Royalties on Minerals exported. os 22 for Inspection Fee on Produce exported.
GAZETTE Svupsscriprron RatTEs, see SECTION 18.
HOSPITAL FEES. (*)
UNDER REGULATIONS NO. 24 OF 1925 AS AMENDED BY REGULATIONS NO. 4 OF 1932, REGULATIONS NO. 32 OF 1933, REGULATIONS NO. 8 OF 1935 AND REGULATIONS NO. 27 OF 1936 MADE UNDER “THE HOSPITAL FEES ORDINANCE,” (CHAPTER 49).
PART I.
Seale of Charges for Paying Patients. 1. The following sums shall be paid by patients in all Government and African £& s. d. Hospitals by way of hospital charges for accommodation, maintenance, nursing service and use of hospital equipment and drugs (in the case of Government officers and employees the charge is for maintenance, and also for special accommodation where such accommodation is indicated). (1) Government officers whose salaries amount to £600 per annum or upwards :— (a) Europeans, and those who not being Europeans, wish for special accommoda-
tion and maintenance, per day ees re Sey $98 ake - 0 7 6 (b) Those who, not being Kuropeans, wish for special maintenance, but not
special accommodation, per day wa nae ze ae se - 05 0 (c) Those who, not being Europeans, do not desire special aeretiateaenien or
maintenance, per day is sre ag ea ve +s 5 ae ae (0 ad. 10)
(2) Patients not in the Government service, whose pay, cinahninenee or income amount to £600 per annum or upwards :—
(a) Buropeans and those who, not being Hiuropeans, wish for pect accommoda-
tion and maintenance, per day es 5 ses : eee ees (b) Those who, not being Huropeans, wish for special maintenanee but not special accommodation, perday ... + : A ve (O76
(c) Those who, not being PaO NS, do not desir special seatwmbanetin or maintenance, per day . was eae des aT ese bse 3a ws O 3 9
22 paceman inten tae
Section 1. A 18 SCHEDULE OF TAXES, DUTIES AND FEES.
£ sd. (3) Government officers whose salaries exceed £220 but do not amount to £600 per annum :— (a) Huropeans, and those who, not being Hurapeans, wish for epee accommoda- tion and maintenance, per day eee 0 4 6 (b) Those who not being Europeans, wish for special maintenance, but not special accommodation, per day... : ee - 0 3 6 (c) Those who not being Hiheapeans, do not desire special dieoramOlnetn or maintenance, per day . ase 5 ous ‘ 7 eee ae ~~ 01 0 (4) Patients not in the Goxsenment service wihoas pay, anicluntentd or income amount to £200 but do not amount to £600 per annum :— (a) Kuropeans and those who, not being aoerens wish for apes accommoda- tion and maintenance, per day ee ‘ es 010 0 (b) Those who, not being Europeans, wish So special maintenance, “bint not special accommodation, per day aan et . 050 (c) Those who, not being Europeans, do not desire “apeniat seria or maintenance, per day . diva -~ 0 2 6 (5) European Non-Commissioned Officers of the Nigeria Regiment, per “Way eee ae “0 3 9 (6) Government Officers, not being Europeans, whose salaries do not exceed £220 per annum :— (a) Those who wish for special accommodation and maintenance, per day - 0 4 6 (b) Those who wish for aa AtHbeNBneR but not special sceommedation, perday ... wis aes c oes ee aie set af 02 6 (c) Those who do not desire ect sebartatiodatlen or maintenance, per fe - 0 1 0 (7) Patients not in the Government service, and not being Europeans, whose incomes are estimated to be £100 per annum or more but less than £200 per annum :— (a) Those who wish for special accommodation and maintenance, per day - 07 6 (b) Those who wish for epeciat maintenance but not eperials accommodation, ner day... aes + 03 9 (ec) Those who do not dfeniaa seblats pabeinnidtectin or maintenance, per day -~ 020 (8) Native servants, boatmen, seamen and other employees whose incomes are less than £100 per annum :—- (a) If in Government service :- - (i) Daily paid... 345 wee aes “d eee se ars -» Free. (ii) In receipt of a monthly wage not exceeding 258. per mensem perdiem 0 0 3 (iii) In receipt of a monthly wage exceeding 25s. per mensem perdiem 0 0 6 (b) If not in Government service :— (i) Daily paid--- Not exceeding 2s. per diem we tia Sia ea ave perdiem 0 0 6 Tixceeding 2s. per diem... cx eels ess 2ea see perdicem 0 1 0 (ii) Monthly wage— Not exceeding £3 per nensem ... ist aoe = sag perdiem 0 0 6 Exceeding £3 per mensem tes % Aas perdiem 0 1 0 (iii) With extra diet as sanctioned by the Medical Ofc er, either daily paid or in receipt of a monthly wage, all cases... 3 nos perdiem 0O 2 6 (9) All private soldiers of the Nigeria eenent and all aedatabion of the mbcaihe Police Forces, per day tae A > - 00 3
The certificate of discharge from hoapitel given to a softer aha be pr égented to the military authorities to show the number of days spent in hospital, and the amount due in such case shall be deducted from his military pay and paid into the Treasury: similarly in the case of a constable, the certificate of discharge shall be presented to the Commissioner of Police or the District Officer and the amount deducted from the constable’s pay.
(10) Servants of Muropean Government Officers are admitted to hospital without
charge. (11) When the patients, with the permission of the Medical Officer in charge of the hospital, supply their own food, the charges made to persons mentioned in
paragraphs (1) (@), (2) (¢), (3) (¢), (4) (e), (6) (¢), (7) (e) and (8) will be at half the rate specified, and no charge will be made to the persons of the class mentioned in paragraph (9).
2. The sum of two shillings per day shall be payable by patients not in the Government service by way of hospital charges for accommodation in the Government Huropean Hospital at Forcados.
3. The term “Government officer” as used in the above scale of charges, includes the wives and children under fourteen years of age of Government officers, provided that children under the age of fourteen years shall pay half of the foregoing rates.
A.14 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
4, The charge for female patients shall be on the same scale as for male patients, according to their station. Children under fourteen years of age, half the foregoing rates, according to the station of their parents.
5. All wines, spirits, and aerated water shall be charged for at current store rates, except when ordered as part of a patient’s treatment when no charge will be made.
Any special appliances issued to a patient in hospital shall be charged for at cost price.
6. All sums due are payable on discharge from hospital to the Medical Officer in charge. Where collection is to be made by the Treasury the Medical Officer in charge should inform the Treasury how the sum due is arrived at.
7. The Senior Medical Officer, the Medical Officer in Charge or an Assistant Treasurer may for any
reason which he may deem sufficient remit altogether or in part any sum payable under the foregoing regulations.
8. No charges shall be made :—
(a) for accommodation and maintenance in Government hospitals, including medical and surgical treatment, of Government European Nursing Sisters ;
(b) for medical advice or treatment or surgical aid given or for medicines dispensed to a person in the service of the Government ;
(c) for accommodation and maintenance in a hospital, for medical advice or treatment or surgical aid given or for medicines dispensed in a hospital to any person who shall produce a certifi- cate signed hy any of the authorised persons stating that the person named in the said certificate is by reason of poverty unable to pay the fees and charges therefor ;
or (d) for the treatment of members of the African staff employed at a hospital or dispensary,
whose sickness has been acquired in the course of their duties, unless the Director of the Medical and Sanitary Service decides otherwise.
Charges for X Ray Examinations and Electrical Treatment. The following charges shall be paid to Government by patients (other than Government Officials).for X-Ray examinations and electrical treatments at Government Hospitals where facilities for such exami- nations and treatments are available, viz :—
X-Ray Examinations.
8s. d. For each Film 12 inches by 10 inches in size a8 nee 10 6 » oo» » b , » 12 , ” ve ae 12 6 » 9 Set of five or less dental films ave aie ae 12 6 Electrical Treatments. Ultra-violet light, Diathermy, etc. a8 Sse see dey 2 0 per sitting. X-radiation i oa ae 5 0
” »
PART II.
Scale of Medical and Surgical Fees (maximum) which may be charged by Government Medical Officers attending private patients (not Government Officers) in Government hospitals and dispensaries. 9. The following is the scale of medical and surgical fees (maximum) which may be charged by
Government Medical Officers attending private in-patients (not Government officers) in Government hospitals in addition to any Government hospital charges which may be incurred :—
(1) Europeans:— Medical attendance up to 10s. 6d. a day (twenty-four hours). Special Fees :— For administering an anesthetic £1 18. Midwifery :— Ordinary cases up to £15 15s. Instrumental cases up to £21.
The fees for midwifery shall include attendance during the ten days following the confine- ment.
(2) Non-Europeans :—
(a) Fees charged to non-Europeans, such as professional men, chiefs, merchants, etc., may be on the same scale as those which may be charged to Huropeans.
(b) Fees charged to other non-Europeans shall be according to their condition in life, as follows :—
Medical attendance up to 5s. a day (twenty-four hours). Special Fees :— For administering an anesthetic up to 10s. 6d.
Section 1. A 15
SCHEDULE OF TAXES, DUTIES AND FEES.
Midwifery :— Ordinary cases up to £1 1s. Instrumental cases up to £2 2s.
The fees for midwifery shall include attendance during the ten days following the confine- ment. (3) Surgical Operations :— No maximum fee is prescribed for a surgical operation, but if the patient is dissatisfied with the fee charged by the Medical Officer he may appeal to the Director of the Medical and Sanitary Service whose decision shall, subject to the decision of a Court, be final.
10. In the case of any surgical operation at any Government hospital mentioned in regulation 2 for which a fee is charged by a Medical Officer there shall be added to this fee for the use of the operating theatre and instruments, dressings and skilled attendance, a special theatre fee which shall be 10 per centum of the fee charged by the Medical Officer, but which shall not exceed £2 2s., which sum the Medical Officer shall collect and pay into the Treasury.
11. The following is the scale of medical and surgical fees (maximwin) which may be charged by ‘Government Medical Officers attending private out-patients (not Government officers) in Government hospitals and dispensaries, provided that all Government drugs and dressings used by a Medical Officer in such cases shall be paid for at such rates as the Director of the Medical and Sanitary Service may from time to time determine.
(1) Europeans :— | Medical attendance :— Between 8 p.m. and 6 a.m. up to £1 1s. Between 6 a.m. and 8 p.m. up to 10s. 6d. (2) Non-Huropeans :— (a) Fees charged to non-Huropeans, such as professional men, chiefs, merchants, etc., may be on the same scale as those which may be charged to f[uropeans. (b) Fees charged to other non-Huropeans shall be according to their condition in life, as follows :— Medical attendance :— Between 8 p.m. and 6 a.m. up to 10s. 6d. Between 6 a.m. and 8 p.m. up to 5s. (3) Surgical operations :— No maximum fee is prescribed for a surgical operation but if the patient is dissatisfied with the fee charged by the Medical Officer he may appeal to the Director of the Medical and Sanitary Service whose decision shall, subject to the decision of a Court, be final.
PART III.
Medical attendance on out-patients (other than private patients) at Government hospitals and dispensaries.
12. The hours of attendance shall be such as the Director of the Medical and Sanitary Service may prescribe and shall be conspicuously displayed at the hospital or dispensary, provided that emergency cases shall be attended to at any time.
12a. (1) Subject to the provisions of this Part and of Part LV, a fee, to be fixed by the Medical | Officer in his discretion at a sum not exceeding 2s, 6d. shall be charged for each attend- ance; provided that where the Medical Officer is of the opinion that by reason of poverty the person chargeable is unable to pay for such attendance no fee shall be charged.
(2) All fees collected under this regulation shall be paid into the Treasury by the Medical Officer in charge.
13. No fees for such attendance shall be charged to any person who shall produce a certificate signed by any of the authorised persons stating that the person named in the said certificate is hy reason of poverty unable to pay for such attendance.
14. No fees for such attendance, other than the cost (as assessed by the Medical Officer) of drugs and dressings used, shall be charged to any person who shall produce a certificate signed by any of the authorised persons stating that the person named in the said certificate, whilst able to pay for such drugs and dressings, is by reason of poverty unable to pay for attendance.
14a. No outpatient charge will be made to Government Officers and employees except in respect of special appliances, such as, for example, trusses, artificial limbs, spectacles, etc.
PART IV. Free Treatment in special cases. 15. No fees shall be charged at any Government hospital or dispensary to any person attending such hospital or dispensary for the purpose of receiving treatment for pulmonary tuberculosis.
15a. At stations where Government Medical Officers are stationed medical treatment shall be given without charge to— (a) mission education supervisors, and (b) teachers at Government assisted schools, provided that no mission doctor is available.
a
A16 Srcrion 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
15b. Free treatment will be given at hospitals to school children suffering from—
(a) yaws, scabies, ringworm, syphilis, trachoma or any infectious or contagious disease ;
(b) refractive error of the eyes, or
(c) defective teeth;
provided that where in cases (b) and (c) appliances and materials (such as, for example,
spectacles or dental stoppings) are supplied, the parents or guardians shall be required to pay for the same except where it appears to the Medical Officer that by reason of poverty they are unable to do so.
PART V. Persons Authorised to Sign Pauper Certificates.
16. The authorised persons for the purpose of these regulations shall be: A Minister of Religion. A Member of the Legislative Council. The Administrator of the Colony. The Resident of the Province in which the hospital or dispensary is situated. All registered Medical Practitioners in the service of the Government whether in the Medical or Health Branch of the service.
JUDICIAL FEES. (*) SUPREME COURT. COURT FEES ARE REGULATED BY “THE SUPREME COURT ORDINANCE” (CHAPTER 3), AND ARE AS FOLLOWS :— In CiviL MATTERS.
Commencement of Suits. On Hearing. £s. d
On summons where the amount involved does not exceed £5 é Ace 0 On summons where the amount involved exceeds £5 but does not exceed ‘£10 ws 0 On summons where the amount involved exceeds £10 but does not exceed £25 esi aw 0 On summons where the amount involved exceeds £25 but does not exceed £50 1 On summons where the amount involved exceeds £50, for each £50 or part thereof eee ok
but not to exc On a summons petition or claim for judicial relief or assistance but not for the recovery of
money or property, and where the amount involved cannot be estimated :—
(a) In the Court of a Commissioner of the SUIORE Court 015 0
(b) In the Divisional Court : ' see YB-0 On filing any petition or claim to be heard wetore tha court not Core wise conoividadt for —
(a) In the Court of a Commissioner of the Saprene Court 010 0
(b) In the Supreme Court - 100
On summons for the administration of the rene ofa deoeaadd person :—
(a) Where the value of the property does not exceed £25...
(b) Where the value of the property exceeds £25 but does not exceed £50 (ec) Where the value of the property exceeds £50 but does not exceed £100 (d) Where the value of the property exceeds £100 but does not exceed £200 (e) Where the value of the property exceeds £200...
Notes.—(a) In all cases the value of the property involved or ne dacniue of ae dninapad claimed must be stated in the writ of summons.
The value of land which is the subject of any proceedings shall not be taken at less than £50 except by direction of the court.
(b) In all cases where one summons contains more than one claim separate fees are payable on each claim. Provided however that when a writ of summons contains a claim for an injunction in addition to some other claim a fee of £1 10s. only shall be payable in respect of the claim for an injunction in addition to the fee payable in respect of any other claim.
(c) The same fees are payable on a counterclaim as if the claim had been made by summons.
a hd So eocoo
Hearing Fee.
The fee paid for the summons, petition or claim includes the hearing fee, and no additional fee for hearing shall be payable except in the following cases:—
On setting down a case for hearing, after being struck out, or adjourned, through the default $ the sum-
of any party, to be paid by or recovered from the party in default. mons fee. On placing case on the cause list for review when ordered by the Court on the application } the sum- of a party. mons fee. On every new trial... re ies ite se a a5 ee sis one ati «- $ of the summons fee.
Note.—If, at or before the commencement of the hearing, the whole cause of action is admitted, one quarter of the fee paid for the summons shall be returned.
Section 1.
SCHEDULE OF TAXKS
’
DUTIES
AND FES.
All
Motions, ete. :On filing every motion paper (not specially charged) :—- (e a) In the Court of a Commissioner of the ie hae Court
b) In the Supreme Court
‘On filing every affidavit (aetiaing all exhibits ‘thereto) or any thee document: not specially
charged On every order to show cause
On every order drawn up by direction of ahs Keine: not ere a non-suit or pildiamssiie ne abe
specially charged :—
(a) In the Court of a Commissioner of the Supreme Court
(b) In the Supreme Court
On application for warrant to arrest absconding defendant or for intern attachment of
property ose aa On filing a bond or security oon On warrant for arrest of absconding ‘debtor
‘On warrant of attachment against property :—-
‘a) When the value of the property does not exceed £50 b) When the value of the property exceeds £50 * ‘On application for warrant of detention of a shi Dp
On warrant for detention of a ship .. 3
‘On application for a writ of foreign attachment ‘On writ of foreign attachment <P
On issuing writ of Habeas Corpus ...
Review and Special Case.
‘On motion for review of judgment :—
(6) If amount involved exceeds £50 ‘On settling every special case :—
8 If amount involved does not exceed £50
For the Supreme Oourt, from each party
‘On setting case down for hearing :— In the Supreme Oourt
Proceedings to enforce Decrees and Orders. ‘On a judgment debtor and garnishee summons :— ( , When the amount of the judgment debt does not exceed £10
b
When the amount of the judgment debt exceeds £10 but does not exceed £50
) When the amount of the judgment debt exceeds £50
On interpleader :—
(e) Where the value of the property involved does not exceed £5 ...
b) Where the value of the property involved exceeds £5 but does not exceed £5 (c) Where the value of the property involved exceeds £25 but does not exceed £50 (d) Where the value of the property involved exceeds £50 for each £100 or part thereof
Note.—-The value of the property must be stated in the aflidavit filed in support of the
summons.
On every warrant of arrest and commitment (Form A. 26) On every warrant of arrest and imprisonment (Form A. 31) . a6 ‘On every warrant or order of execution or sequestration against property for: —
(a) not more than £25..
(b) for more than £25 but not more » than ‘£50
(c) for more than £50.. On issuing writ of possession
On motion for leave to appeal :—
(a) to the Supreme Court (b) to the Privy Council
On every bond :—
(a) On an appeal to the Supreme Court (b) On an appeal to the Privy Council
On order for leave to appeal:— to the Supreme Court
Appeals.
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The same feeas fora warrant of execution against property.
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A 18 Srcrion 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
On making up appeal record per folio of 72 words of record ... On fair copies thereof, per folio ate ie E 2 Cost of transmission, and other shavetea as the court dinate,
On setting down appeal fer hearing—the same fee as would be payable for summons in an original action for the amount or subject matter in dispute on appeal.
When the time occupied in the hearing of the appeal has exceeded four hours on each day on which the case is thereafter called,—one-half the fee paid on setting down the case for hearing but not to exceed £2 10s. in the Supreme Court.
Probate and Administration. On drawing up an administration decree (unless a reference is directed under Order XXX VII) On drawing up order on further consideration where the property administered exceeds £200 On filing application for probate or administration On filing Oath of executor or administrator On taking justification of sureties, for each surety On filing administration bond On entering a caveat .
On probate and letters “of sauiaidvration cline, ‘he ative of the ianuehed in nedoae of which grant is made :—
Does not exceed £25
Hixceeds £25 and does not exceed £50 Exceeds £50 and does not exceed £100 Exceeds £100 for each £50 or part thereof
On inventory of property, when directed to be taken by an offieer of fhe: court, tee the first three hours or part thereof : : es ais : wae on
For every subsequent hour or part thereof On application for leave to search index of grants On application for leave to inspect grants On deposit of original will for safe custody
Note.—Under the Marriage Ordinance in certain circumstances both real and personal property must be taken into account in assessing the duty payable on a grant of administration. Wher an estate or part thereof is administered by an Administrator appointed by the Court under Order 51 rule 39 in Schedule II of the Rules of Court the same fees shall be payable as on the grant of letters of administration.
Divorce and Matrimonial Causes. On petition On citation ‘6 i z Ses On every citation after the first in the cause On filing answer or further pleading On petition for Alimony On certificate of Registrar ee On application for decree absolute ... vs On reducing petition and affidavit into writing ... On setting down case for hearing
Legitimacy Causes.
On filing the petition including the hearing On filing any other document not specially charged For sealed copy of Legitimation decree
Criminal Matters.
On every summons (to include hearing fee)
On every warrant to arrest (unless specially directed by thee sour to be eer
On search warrant
On warrant of distress eas
On stating case for Supreme Court é rt we re os ais ies
Note.—The court may direct repayment, if it sees fit, of any fee paid in an original proceeding.
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Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
A19
FEES FOR PARTICULAR DUTIES.
Service. £ os. da Service of any document a3 ast oes aa eh ee 0 0 Execution. Every personal arrest . se 05 0 . Bxecution of any writ acuta property . : : 05 0 In cases of difficulty, or where the Property is of isige amount, dia scare may suthowes-+ a larger fee not exceeding .. Boe 5 ae tae ae ae se - 10 0 Man in possession, when necessary, for wich fay. es - 0 2 0 For sale under execution or distress warrant, including the : rec: eipt of ‘ii ‘tien money and delivery of the property :— Where the property sold does not produce more than £300 ... sis . one ... 5 per cent. Where the property sold produces more than £300 but not more than ‘£400 see scAR 55 Where the property sold produces more than £400 but not more than £500 sae or | oH Where the property sold produces more than £500 Ay ae oat des oe eek ay Mileage. When any duty under the head “Service ” or “ Wxecution” is performed at a greater distance than a mile and a half (English) from the Court, there shall be paid in addition to the above fees for every mile or part of a mile over one and a half miles and under five miles (one way) .. eee - 006 If beyond five miles, three © shillings a day for the fine necessar ‘ily eecupied iy in travelling. Note—Where an officer serves more than one document or writ on the same route, one mileage rate only is to be charged and apportioned upon the documents or writs. Where the Sheriff, Deputy Sheriff or a Registrar executes any duty in person, by direction of the Court, he is entitled, instead of mileage fees, to his actual expenses and such travelling allowance, as the court may allow. All fees for “service”, “execution” and “mileage” received by a Registrar or other officer of the Oourt shall be paid into revenue (see regulation 6 in Schedule VI). When a service is rendered by a Bailiff he shall be entitled to be paid out of revenue the fees prescribed under the Sheriffs Ordinance. When a service is rendered by a person who is not an officer of the court or in the service of the Government or of a Native Administration or Native Tribunal the Court may direct that the fee paid for such service be paid out of revenue to the person who has rendered the service. In addition to the above fees, the party on whose behalf such services are to be performed shall be liahle to pay such expenses of transport as the court may think reasonable. For performing any other «duty not herein expressly provided for the officer may receive such fee as the court may allow. Interpretation tn Civil Causes. For interpreting any language except one in common use in the district, for each day or part of a day such fee as the Court may think proper, not exceeding was oe vac 0° 0 Note.—The parties or either of them may by leave of the Court provide their own interpreter. Miscellaneous Service by Officers of the Court. When an inquiry is directed and is ordered to be made by an officer of the Court on each sitting or adjourned sitting (to include any report) fs . 7 10 0 Where an account is directed to be taken by an officer of the Oonrt, on every £50 0 or part thereof of the amount found to have been received without aug payment to include any report eae woe tee ‘ : . 040 For taking or putting into writing ‘ides siatoniouk ate any person by diveetion . the Gourt such fee as the Court may think proper not exceeding mae Bi -.» 010 0 For searching the archives for each period of six months or part. thereof 020 For drawing bill of costs when directed by the Court per folio of 72 words 00 6 For taxing costs when directed by the Court where the amount of bill does not sea £5. 03 0 for every additional £5 or part thereof waa ate ee at 03 0 Making copy of any document when authorised by the oe per folio of 72 w ods 00 4 For officer of Court accompanying Judge or referee to view land (besides Sranapors and travelling expenses) from each party nay oe ‘ies see og S -- O 2 6
A 20 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
Miscellaneous Fees (including Civil and Criminal Matters).
On every subpoena ‘ :
On warrant for prisoner to give evidence. ooo
On commission to take evidence out of the jurisdiction es
On commission to take evidence within the jurisdiction
For taking the acknowledgment of a married woman ...
On pint every affidavit or making any declaration in la proceeding in court, for each
eponent
On swearing affidavit (other than ‘those "yequired by ‘Section. 18, Sales by ‘Auction Ordinance, or the Marriage Ordinance) not ina proceeding in court for each deponent
On making any declaration (except when required by the regulations of a Government Department) not in a proceeding in Court ... E
On marking every exhibit or document annexed to any “affidavit or “declaration .
On attesting the execution or signature by any person of any deed or instrument (other than an agreement under the “Master and Servant Ordinance”) and any declaration, life certificate or other paper made for the purpose of obtaining payment of a pension from the Imperial Government or the Nigerian or any other Colonial Government) not other- wise provided for . we nes ee wa - 0 2
On affixing the seal of the court to any document not ina proceeding as 0 10
For certifying a copy of any document as an office copy, for every folio of 72 ‘Words ¢ or part thereof ae 00
On granting cer tificate ‘of purchase of land sold. in execution of decree for every £25 ‘and for every fractional part of £25 of the purchase money 3 05
On payment of money into Court (except when ordered by the Court or proceeds of ‘sales i in execution) . aS aa x wed ve
Where the sum paid into Court does ‘hot exceed £10 e
Where the sum paid into Court exceeds £10 but does not exceed £25
Where the sum paid into Court exceeds £25 but does not exceed £50...
Where the sum paid into Court exceeds £50 for each £50 or Bese thereof
On appointment of commissioner to administer oaths, &c. ass
On sealing a letter of request eee see
On transfer of foreign judgment
On certificate of service of foreign process
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Allowances to Witnesses. Per diem.
Professional men, Mercantile Agents, Bank Managers, PURVey ORs and any officer of the public service whose salary is not less than £600 a year.. 1 Merchants, Oaptains of ship, Mercantile Assistants and officers | in the ‘public service whose salary is £300 but less than £600... . ae from 10s.6d.to 1 Auctioneers, Native Chiefs, Master Tradesmen, ‘Pilots, Clerks and. the like from 5sto 0 Officers in the public service whose salary is less than £200.. sick ase -. fromis.to 0 Artizans, Journeymen and the like .. ce 25 fe tds ae <0) Servants, Labourers, Canoemen and the like aoe ees ee tee “ 0 Women, according to station es ae ies fro1 om. 1 Is. to 0 10
Note.—The travelling expenses of witnesses shall * iowa aseiine to the sums reasonably and actually paid. No allowance is made to an officer of the public service who is summoned as a witness by the Crown or by any Department of the Government. 1n all other cases he is allowed costs and travelling expenses as if le were not in the public service. Fees, costs and expenses payable to an officer in the Public service shall be paid into Revenue unless otherwise ordered.
0 0 6 6 0 0 0
THE WEST AFRICAN COURT OF APPEAL.
Court fees are regulated by “The West African Court of Appeal Rules, 1937” and are as follows :—
FEES IN CIVIL MATTERS. & s. d On filing motion for Conditional leave to aopeal: or eee conditional leave to appeal under rule 11 32 : y eee a A ies aes re 200 On bond to secure costs ‘of appeal 100 On making and drawing up Order for Conditional leave. to appeal 0 or special Conditional leave to appeal a 258 ‘ tee see 010 0 On filing motion for final leave to appeal _ 100 On making and drawing up Order for final leave sto appeal 010 0 On filing appeal E 5.0 (0 On filing motion for extention of time under rule 15, it the time has not yet expired 200 If the time has already expired 10 0 0 On filing motion to strike out proceedings under rule 15 2 = ren 05 0 On filing motion for special Conditional leave to appeal under rule 16 : 20 0 0 On filing motion for stay of execution (if application is made by separate motion) 100 On filing any motion not otherwise provided for 100 On filing amended or additional grounds of appeal if filed” at least three weeks before the date fixed for the commencement of the sitting for which the appeal is set down 010 0
Section 1. A21
SCHEDULE OF TAXES, DUTIES AND FEES.
i
If filed less than three weeks but at least two clear (lays before such date
If filed later, but before the hearing of the appeal
On amending or adding to grounds of appeal by leave or direc tion of the « ‘ourt at the ‘he aring On filing motion for re-entering of appeal struck out ae ae dine en On filing every document or exhibit : ” On inspection of any document or judgment Bee -On office copies of any documents, for the first folio to ‘consist of ninety words ... For every other folio or part of a folio ead aa ss are
Every taxation of bill of costs including cer tificate
On filing motion for leave to appeal to Privy Council
On every bond where the appeal is to Privy Council
-On making and drawing up Order for leave to appeal to Privy y Council
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The costs of the record of appeal shall be calculated as follows :— Full cost as above to any party and one quarter cost for each copy for the use of the Court.
PROTECTORATE COURTS.
-Court fees are regulated by “The Protectorate Courts Ordinance, 1933” and are the same as those specified for proceedings in the Supreme Court with the following additional fees.
‘The Court may, however, on account of the poverty of any party, or for other sufficient reason to be stated in the court note book, dispense, if it sees fit, with the payment of all or any of the fees. Appeals from Native Court to a Magistrate’s Court or to the High Court in Civil and Criminal (Other
than Capital) Cases.
Entering petition of appeal we 010 0 Entering petition of appeal if out of time nls as « O15 0 If petition is not dismissed summarily, on setting appeal « ‘down for hearing wa -- 010 0 Giving notice to respondent fo ee . OO 1 0
per respondent plus service and mileage fees as may be occasioned.
If Court orders copy of Native Court Record or of petition to be made, whether for use of Court or of Sel eer aa - ies oa ‘ aa ae ose was ies dd per folio Additional copies thereof.. gis ie i3 es ioe was wate ae aa 2d. sy $s
Note. (i) If the appeal is to a Magistrate's Court and a further appeal lies and is made to the High Court, the fees payable fur such further appeal shall be the same as those set out below for appeals from a Magistrate’s Court to the High Court.
(ii) There are no fees for appeals from a Native Court in Capital Cases. Appeals from a Magistrate’s Court to the High Court. (A) When leave of the Magistrate’s Court is necessary.
Application for leave 05 0 Certificate of grant of leave to ‘appeal 0 10 Certificate of refusal of leave to appeal ee 010 Entering at High Court petition of appeal from refusal of leave 05 0 If petition is not dismissed summarily on setting down for hearing 05 0 If leave granted by High Court, certilicate thereof : ete ee So ot 0 (B) When leave of Magistrate’s Court is not necessary, or when necessary has ver aniainss or if originally refused has been obtained from High Court on appeal from the refu Entering petition of appeal at the High Court... 5 tee we wes -. 010 0 If not dismissed summarily on setting appeal down for hearing tale oH er - 010 0
(C) All appeals. Certified copy of judgment or order appealed against — 1s. plus 4d. per folio.
If copy of record is called for by High Court before petition is considered, for making copy —4d. per folio.
If petition set down for hearing for making up record of appeal, if not already in Court—4d. per folio.
Copies thereof for respondents—2d. per folio.
Giving notice of hearing of appeal to respondent —1s. per respondent plus service and mileage fees as may be occasioned.
a.
0 0
Applications under Rule 22 of Order XLI. £ On making application ... as Be gis as a ise oy rr ae we («0 If granted, certilicate thereof ies es as ae dc see aoe ee -- =O
mon
Applications under Order NLV.
On making application ... 010 0 Giving notice to respondents. plus such service ‘and mileage. fees as may ‘be occasioned. Miscellaneous.
On making an interlocutory application, by any method pee by the aes ee fee for filing if made by motion paper ... asa 050
‘A 22 Sxotion 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
NATIVE COURTS. Court fees are regulated by “The Native Courts Ordinance, 1933” and are as follows : —
O1vin MaTrErRs. £s da
1. On issue of summons, where the claim does not exceed £10. 2 iste - 010 0
On issue of summons, where the claim exceeds £10 but does not exceed £50 ous - 100 On issue of summons, where the claim exceeds £50, for each £50 or Bek thereof in excess of the first £50 010 0 2. On issve of summons, where the claim is is s not for the ‘recovery of ff money or goods but for other relief or assistance “ae ties on ‘ aes ee 15 0: 3. Filing a petition : 02 6 4, If the claim arose more ‘than ‘five years before the application for summons or ‘petition the fee in the case of each of the above items will be double the fee specified in the item.
5. Service fees oF ies ae ae eek ees se 30 see 23 ave 1/- per day or part thereof and of transport where necessary.
6. On the issne of interpleader summons _ ... crn ee awe as ee oe -- 010 0
7. On the issue of judgment summons oe ies Bee sas ces ase -. 010 0
8. Court order to attach property (Fi Fa) za was es as see ee - 010 0
9. Court order to imprison aude neayy Debtor ome Sa) ste a ex oat nae « 010 0
10. Land inspection fees ... aes a sas wee aa «~. 210 0 ORIMINAL MATTERS. 11. On issue of summons or warrant, unless issued by the court of its own motion ... 010 0 CIVIL AND CRIMINAL MaTTERS. 12. On issue of summons for witness ... ae eee we ass as - 040 13. On adjournment of hearing at request of a party. - 0 4 0 14. Re-hearing fee, where the re-hearing is at instance ‘of par ty but for “whose The original default re-hearing would have been unnecessary. fee for the summons. 15. Inspection of records of Le eea sia ‘ Nec. sae $5 ~ 0 2 0 16. Fee for every copy of proceedings, per 100 words ‘or part thereof as 0 0 6. 17. Fee for the transmission of the ‘appeal—If sent by post the amount paid therefor, and if transmitted by special messenger or otherwise a charge to be fixed by the Court transmitting the same. APPEAL FEES IN CIVIL AND CRIMINAL CASES. 18. To Native Court of Appeal :— (a) If within time aes 100 (b) If out of time 150
PART II. MAKING Ur THE RECORD OF APPEAL AND TRANSMISSION THEREOF.
1. Fee for the making up of the record of appeal :—
For every 100 words or part thereof a ser tea aoe art owe ws 0 0 6 2. Fee for the transmission of the appeal :—
If sent by post the amount paid therefor, and if transmitted by special messenger
or otherwise a charge to be fixed by the Court or officer transmitting the same.
Fres PAYABLE UPON APPEAL TO A DISTRICT OFFICER IN CIVIL MATTERS.
3. On making an appeal . . 2 010 0 4. On making an appeal it out of time 015 0 If appeal is not dismissed summarily o on setting appeal ‘down for hearing 010 0 FEES PAYABLE UPON APPEAL FROM A DISTRICT OFFICER TO A RESIDENT IN CIVIL AND ORIMINAL MATTERS.
5. On making an appeal . ss avs aay Sai 100 6. On making an appeal if out of time.. f bea aes a ag -~ 15 0 FRES PAYABLE UPON APPRAL FROM A niente TO THE GOVERNOR IN CIVIL AND CRIMINAL MATTERS.
7. On making an appeal . : ae su an 100 8. On making an appeal if out of time 150
"MINING FEES, (* ) RENTS, | ete,
LEVIED UNDER “THE GENERAL MINERALS REGULATIONS,” REGULATIONS NO. 8 OF 1916, NO. 35 OF 1917, no. 1 or 1918, No. 30 or 1919, Nos. 7 AND 8 or 1921, No. 5 or 1922 aNb Nos. 9 AND 15 oF 1923.
PRE OnNG RIGHT. £s da Fee for a Prospecting Right .. ite ni i aa -~ 5 00
The following rents shall - paid (provided “Aha the Sovaniot: may, for good and sufficient cause, reduce the rent payable by the holder of an exclusive prospecting licence or mining right either temporarily or for the remainder of the term of such licence or right).
t Power delegated to the Chief Commissioner.
Section 1. A 23
SCHEDULE OF TAXES, DUTIES AND FEES.
EXCLUSIVE PROSPECTING LICENCES.
By the holder of an exclusive prospecting licence, for every square mile or part thereof of the area included in the licence—£5 per annum. The grant of an exclusive prospecting licence is subject to a prior survey of the area applied for by Government, for which the following charges are made :— (i) A preliminary fee of £5 per area surveyed, except in the case of surveys of two or more adjoining areas for the same person at the same time, when only ene fee will be charged.
(ii) A fee for the survey of a boundary- -per mile or part thereof. oss d. © sd: In level or undulating country “ey en sed aus see « 3 0 0to16 0 0 Broken country ... aay 310 Oto 18 tv O Rugged country os 3 4 0 0to 20 0 0
(iti) The applicant shall be entitled to one ited ing of the iat on 1 Tinen which shall be attached to the licence, and three sunprints on canvas-hacked paper or linen at the following rates.
£ os. d. & sd. Finished drawing on mounted paper ot 7 est ay « 010 Oto 2 00 Tracing es “06 rl see 0 7 6to f 0 0 Sunprint 05 Oto 015 0
Further copies of the plan will be char god for as follows :— So A finished drawing on canvas-backed paper—according to size 10 0to 3.0 0 A tracing on linen—according to s as ‘ - 012 6to 2.0 0 A sunprint on canvas- packed | paper or linen—ac rding to size - 010 Oto 110 0 Provided that the Surveyor-General may make a smaller charge for plans in any case when in his
opinion the above charges are excessive for the work done. (iv) An additional charge will be made for each mark or beacon, the position of which has been fixed by the Surveyor, at the following rates :— Beacons: 10s. each at. principal corner, 5s. cach on line. If supplied by owner, 7s. 6U. at principal corner, 2s. 6d. on line. (v) The following charges for transport wilt be made :— Transport of survey material prior to commencement of work, not to excced £5 per day. Delay to surveyor occasioned by applicant during survey or demarkation, £4 per day. Expenditure on guides, canoe hire, ferries, etc., at actual cost.
MINING RiIGHTs.
By the holder of a mining right, for every hundred yards or part thereof along the course of the stream in respect of which the mining right is granted, £1 per annum. ‘The grant of a mining right is subject to a prior survey by Government of the area applied for, for which the following charges will be made :— (i) Preliminary fee of £5 per area surveyed, except in the case of surveys of two or more adjoining areas for the same person at the same time. when only one fee will he charged. (ii) A fee for survey per mile of land or part thereof as for exclusive prospecting licence. (iii) Also charges as follows :— 5-50 acres=£10; 50-100=£15, plus a percentage as for mining lease. (iv) Plan and cost of plan as for exclusive prospecting licence or mining lease. (v) Plus cost of beacons as in the case of exclusive prospecting licence. (vi) Plus transport and delays, etc. as for exclusive prospecting licence and mining lease.
MINING LEASES. By the lessee of a mining lease, according to the class of lease, as follows :- (i) In the case of a lease of Class A, ten shillings an acre or part thereof. (ii) In the case of a lease of Class B, five shillings an acre or part thereof. (iii) In the case of a lease of Classes (. D, or [, such rent as may hereafter be prescribed by any Regulations : The lessee of a Mica lease shall pay rent at the rate of one shilling per acre or part of an acre. Provided that the Governor may, for good and sufficient cause, reduce either temporarily or for the remainder of the term of a lease the rent payable. A mining lease of Olass A shall confer npon the lessee the right to mine and to dispose of the minerals specified therein whether lode or alluvial. A lease of Class B shall confer upon the lessee the right to mine and dispose of the alluvial inineral specified therein. A lease of Classes C, D, or FE shall confer upon the lessee the right to mine and dispose of such mineral or minerals as may be specified in the lease: Provided, however, that the Governor may in the case of any lease permit the lessee to mine and dispose of any minerals found on the area of the lease. Such permission shall be endorsed on the lease, The grant of a mining lease is also subject to a prior survey of the area applied for by Government, for which the following charges are made :— (i) A preliminary fee as in (i) for exclusive prospecting licences. (ii) The following charges will be made for the survey :— 5acresto j0acresto 100acres to 200acres to 300 acresto ANN acres to O00 acres to 600 ac 50 acres. 100 acres. 200 acres. 300 acres. 400 acres. O00 acres. 600 acres, T00 ac
£10 £15 £20 £30 £40 £50 £60 £70 £80
Am Srction 1.
SCHEDULE OF TAXES,
DUTIES AND FEES.
These rates are subject to percentage for character of vegetation and/or country, as under :—
Thick grass or patches of small trees Light forest ee Heavy forest Scrub or mangrove Scrub with heavy timber in addition in certain cases :— (a) Broken country ... (b) Rugged country...
10 per cent.
10, 5 50, 80, 10 ” 53 iy,
(iii) Additional charges as in (iii), (iv) and (v) for exclusive prospecting licences.
ROYALTIES.
The following royalties, which are collected on exportation in the form of an export duty, are levied :—
(a) On tin ores and metallic tin :— When the value per ton of metallic tin is :—
Less than £180 the Royalty will be
£180 but less than £190 the Royalty will be ...
2% on the value.
JP » £190 but less than £200 the Royalty will be ... Ay as £200 but less than £220 the Royalty will be ... 5x * £220 but less than £240 the Royalty will be ... 6% a £240 but less than £260 the Royalty will be ... Tp - £260 but less than £280 the Royalty will be ... 8+ a £280 but less than £300 the Royalty will be ... OF sy £300 or upwards the Royalty will be 10 ¥
(b) On wolfram ore :— When the value per unit :— Does not exceed £1 15s. the Royalty will be... ae Bes ase «1% on the value.
Exceeds £1 15s. the Royalty willbe ...
1? onthe value.
plus ;; per cent. for every shilling or fraction ‘of a shilling by which the value exceeds £1 15s. but so that no royalty shall be payable at a higher rate than 5% on the value.
Provided that, for the purpose of computing royalty, mixed ore containing both tin and wolfram
concentrates shall be deemed to be tin ore.
(c) On lead ores or metallic lead containing on an average less than 4 ounces of silver per ton, 2} on the value. If containing more than 4 ounces of silver per ton, an additional 3% on the value of the
silver. (d) On iron ores or metallic iron, 1% of value.
(e) On gold of any fineness 6% of what its value would be if it were pure gold. (f) On other precious metals 5 per cent. on the value. (g) On all other minerals such royalties as may hereafter be prescribed by regulations.
The value of iron or copper, shall, for the purpose of computing the royalties payable thereon, be deemed to be the actual market value of such metal in the London Market on the Ist day of January, April,
July or October next preceding the exportation.
For the purpose of computing the royalties payable on tin, lead, silver, gold and their ores and on wolfram the value of these metals and their ores shall be deemed to be the value based on
the actual London price of the metal or
its equivalent. [In connection with the computa-
tion of such royalties the expression ‘London price’ shall, in the case of tin, lead, silver and their ores, and wolfram, be deemed to mean the average of the daily market prices in London during the period of three months immediately prior to the 1st January, 1st April, ist July, or Ist October, as the case may be (in this paragraph referred to as a quarter), next preceding the date of exportation, and in the case of gold be deemed to mean the average of the daily market prices in London during the quarter immediately preceding the
quarter in which the mineral is mined,
The value of tin ore shall be deemed to be 70% of the value of metallic tin. In the absence of evidence to the contrary the value of lead ore shall be deemed to be 78% of lead, Haematite 60% of iron, and pig iron 95% of iron. Wolfram ore shall be deemed to contain 65 per cent. of Tungstic Acid (Wo3).
The royalty on mica shall be 5 per cent. on such sum as the Chief Inspector of Mines may from time to time assess as the loca] average yalue of mica. Provided that in any case in whicn the person paying such royalty can prove by properly authenticated vouchers that the assessed value on which such royalty was paid is in excess of the actual price realised from the sale of the mica on which such royalty was paid after deducting from such sale value the cost of transport from the mine to the place of sale, the Chief Inspector of Mines shall refund the difference between the royalty charged and 5 per cent. on such sale value after the aforesaid deduction has been made. Any claim to a refund under this Regulation shall be made within six months of the despatch of the mica
from Nigeria.
——
Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
MISCELLANEOUS FEES. £s da
For sanction to assign or transfer a mining lease or an exclusive i al licence or mining right or water right or any right or interest thereunder ar cd aN
For consent to surrender a mining lease ... ns en aud sna ie set m2
For consent to surrender a water. right... nee as .
On the renewal of a mining lease
For permission to lessee to dispose of minerals other than those specified i in n leas
For sanction to suspend mining operations on the area of a mining lease, or mining right, or prospecting operations on an exclusive prospecting area.
For permission to the holder of a Se ac right or exclusive prospecting licence to remove, retain or dispose of minerals.. a es eet see oe , wee
For @# licence to purchase minerals . tae or if granted after June 30th in ‘any year
For the preparation of an exclusive pri ospecting licence or a mining Fright
For the preparation of a mining lease or a water right g
For withdrawal of application | for Prospecting Right, Exclusive Prospecting Licence, Mining Right, Mining Lease or Water Rights wee ade ae _ $33 Fie asa (or three months rent whichever i is s the gr eater)
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DESIGNS. " UNDER “THE REGISTRATION OF UNITED KINGDOM DESIGNS ORDINANCE, 1928,” AS AMENDED BY “THE REGISTRATION OF UNITED KINGDOM DESIGNS (AMENDMENT) ORDINANCE, 1933,” Repealed by Onmsigice No. 36 Oe 936.
PATENTS. IN RELATION TO ANY PATENT GRANTED UNDER ‘“‘THE REGISTRATION OF UNITED KINGDOM £ 3s. d PATENTS ORDINANCE, 1925,” THE FOLLOWING FEES ARE PAYABLE :—
On application for registration 1 For every extension of a patent irrespec tive of the period for which such ‘patent is extended 01 On registering notifications of assignments or transmissions.. aes aes ae aie «a. O12 For every inspection and search, etc., for every half hour 0 ¥or certified copies of entries in the register, for every folio of seventy- “two words | or part thereof... ask aa Se to bee pee we cus wal des as, 0
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POSTAL RATES sce SECTION 33.
PRODUCE INSPECTION DUES.
CULLECTED UNDER REGULATION NO. 12 OF 1936, NO. 37 OF 1936 MADE UNDER “ AGRICULTURE ORDINANCE, 1926" FROM THE PORT OF LAGOS.
On produce exported (to pay for the cost of the examination of the produce) :— Palm oil 2s, the ton. » kernels 1s. 3d. the ton. Cocoa 2s. 6d. the ton. Groundnuts 3d, the ton, from 10th usDecember 1936.
RENTS. GOVERNMENT WAREHOUSES. § UNDER “THE CUSTOMS REGULATIONS” (NO. 6 OF 1924). In Lagos (not including Apapa) rent according to the scale set forth in the following table is charged on all goods stored in a King’s Warehouse or deposited within the
Precincts of the Customs premises :— Rent per 48 hours or part thereof. d.
Barrels and casks not exceeding 60 gallons capacity (empty) each Barrels and casks not exceeding 60 gallons (containing any goods) each Barrels and casks exceeding 60 gallons capacity (empty) each ...
A 25
Barrels and casks exceeding 60 gallons (containing any goods) each
Bricks, Slates and Tiles . see “per 100 Lumber ee : nee ad + per ae 000 superfi ficial feet Shooks and Heads 2 mee zs per bundle Cases of Spirits and Wi ines each Wickerwork Chairs, Tables, etc. each
Each Case, Bale, Truss, Package, or ar ticle not enumerated—not exceeding Te 2 Ib.
Exceeding 112 Ib. but not exceeding 250 Ib. Exceeding 250 Ib. but not exceeding 500 Ib.
HOSOCOWR RK WHR OH AOonoeacocecaane
And 9d, for every 250 Ib. or part thereof in exeess of 500 ih a en
§ Goods may remain in a warehouse for 72 hours exclusive of Sunda baggage for two weeks.
and Publie Holidays free of rent—Passengers®
A 26 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
Elsewhere (except at Apapa and Port Harcourt), rent according to the scale set forth in the following table is charged on all goods stored in a King’s Warehouse or deposited
within the precincts of the Customs premises :— Rent per week
or part thereof.
s. d. Barrels and casks not exceeding 60 gallons capacity (empty) ... oa art each 0 6 Barrels and casks not exceeding 60 gallons (containing any goods) ... a soa Se 1 0
Barrels and casks exceeding 60 gallons capacity (empty) wea ai ase sae gd 1 0° Barrels and casks exceeding 60 gallons (containing any Eons 6 see 2 0 Bricks, Slates and Tiles ... ag oa a ee ss ea “per 100 1 0 Lumber ea Pee a oa oP ois ae per ae ,000 superficial feet 4 0 Shooks and Heads .. os ake ae me sea sad eas va per bundle 0 3 Cases of Spirits and Wines ee 8 sis sce ok “ae wa wee each 0 3 Wickerwork Chairs, Tables, etc. a each 0 6 Each Case, Bale, Tr uss, Package, or article not enumerated— not exceeding 112 Ib. 0 2 Wxceeding 112 Ib. but not exceeding 250 Ib. i: fos esi en 0 6 Exceeding 250 lb. but not exceeding 500 Ib. 1 0
And 6d. for every 250 Ib. or part thereof in excess of 500 Ib. At Apapa and Port Harcourt rent shall be ebharged at the rates for the time being in force under Section 22 of the Railways Ordinance cebarier 110).
Where the Customs provide warehouses, i.c., Bonded Warehouses, tobacco can be entered for warehouse at the following rates of rent: —
Tobacco (Including Cigarettes For the first month For each succeeding and Cigars.) or part thereof. month or part thereof. s. d. s. d. In kegs not exceeding 70 Ib. each ... 0 2} 0 15 In kegs exceeding 70 Ib. 59 0 6 0 3 Tierces and Hogsheads 5 13 0 9 Cases up to 501b. ... i 0 2h 0 14 » » 901b. ase re 0 6 0 3 ” ay, ay LEOUDS:,. aes $5 0 9 0 6 » exceeding 170 Ib. 4 Zz 3 0 9
Where produce is stored in a transit shed for export the following rates of storage are charged :— Rent per month or part thereof.
s. d. Produce in bags oa ies or a. i a ae? 1 0 the ton. Oilin casks... : Cen 1 0 the cask.
Produce deposited with the permission ‘of the Collector in an open a area adjoining a King’s Warehouse is not subject to any charge.
PUBLIO Wee Eno oe UNDER REGULATION NO. 13 OF 1923, MADE UNDER “THE ARMS ORDINANCE,” (CHAPTER 132), THE FOLLOWING RATES OF RENT ARE PAYABLE :— £ For every 100 Ib of gunpowder per month or part of a month 0 For every case of arms other than arms of precision per week or part of a week et ww 0 was 0 0
For every case or box of ammunition per week or part of a week
For every arm of precision, per week or part of a week ,
Provided that rent shall not be charged in respect of arms or ammunition deposited by a ‘passenger on arrival and withdrawn within 72 hours.
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PETROLEUM. Rates OF RENT FOR KEROSENE, PETROL, ETC., STORED IN A GOVERNMENT MAGAZINE. (REGULATIONS No. 40 oF 1926.)
Up toand including the lastday ofthe £ s. d. calendar month in which the stor-
(a) When the petroleum is in cases containing not Th age Hemtoetenal ine 00% more than eight and a third gallons, for each case. hereafter for each of the three next eas he succeeding calendar months or part
and (b) When the petroleum is in cases containing thereof .. 001 more than eight and a third gallons, or is not | Phereafter for each Ofthé iiree ae seo in cases, for each ten gallons or part succeeding calendar months or aa
] thereof.. 00 2 Thereafter for each calendar month or
part thereof ... sae tae eee 003
Such rental shall be paid to the Collector of Customs monthly in advance, and if not paid may be sued for by such Oollector.
Section 1. A 27
SCHEDULE OF TAXES, DUTIES AND FEES.
SHIPPING FEES AND DUES. (*)
By “THE SHIPPING AND NAVIGATION ORDINANCE,” (CHAPTER 104), THE FOLLOWING FEES ARE PRESCRIBED: - I, REGISTRATION,
On Initial Registry :— £ sd Vessels under 50 tons gross ... 100 Do. 50to,100 do. 110 0 Do. 100 to'200 do. 200
with 10s. for every additional 100 tons or ‘fraction of 100.
II, ON TRANSFER, TRANSMISSION, REGISTRY ANEW, TRANSFER OF REGISTRY, MORTGAGE AND TRANSFER OF MORTGAGE,
According to the gross tonnage represented by the ships or shares of ships transferred, etc. (e.g., the transfer of a 1/64th share in a ship of 6,400 tons to be reckoned as the trausfer of 100 tons).
© $8). Under 10 tons ... or 0: <2e 16: 10 tons and under 20 tons 05 0 20 do. do. 30 do. 0 7 6 30 do. do. 40° do. 010 0 40 do. do. 50) do. 012 6 50 do. do. 75 do. 015 0 75 do. do. 100 do. 017 6 100 do. do. 125 do, 100
and a further fee of 2s. 6d. for ever: y ‘additional 50 tons or part of 50 tons, ‘up to 500 tons, after which 2s. 6d
for every 100 tons, or part of 109 tons. But the above fees shall not be payable in respect of vessels
solely employed in ‘lishing, or sailing ships of under 100 tons. These fees to be paid by purchaser or
owner of vessel after transfer or mortgage is effected. e ;
s. d.
Inspection of Register Book i 010 For a certified copy of the partic ulars ¢ nter ed in 1th e ‘Register Book on the registry of a ship,
together witb a certified statement showing the ow nership of the ship at “the time being 010 For a certified copy of any declaration, or document, a copy of which is made evidence by
the Act 0 0 For any other cer tified extract from the Te wister, fourpence for every folio of ninety words
or part of ninety words
1
Pass for ship . fd 100 Alteration in Register of rig or tonnage. 010 0 For annexing the seal of office and signature to: any document not ‘mentioned in or otherwise
provided for by this table ses tea : one 23s ise 4 0
For ineasurement of Toute as under :—
For a ship under 50 tons register tonnage ; 100 For a ship from 50 to 100 tons register tonnage 110 0 Kor a ship from 100 to 200 tons register tonnage 200 For a ship from 200 to 500 tons register tonnage 3.00 For a ship from 500 to 800 tons register tonnage 400 For a ship from 800 to 1,200 tons register tonnage 500 Kor a ship from 1,200 to 2,000 tons register tonnage 6 00 For a ship from 2,000 to 3,000 tons register tonnage ... 700 For a ship from 3,000 to 4,000 tons register tonnage ... 8 00 For a ship from 4, 000 to 5, 000 tons register tonnage 900 For a ship from By 000 and “upwards tons register tonnage 10 0 0
For the inspection of the berthing or sleeping aubsualiatnios 6f. ine « erew :— For each visit to the ship... cae LES sie ise oa _ te a nes, nee 010 0 Provided as follows :— (a) The aggregate amount of the fees for any such inspection shall not exceed £1 whatever be the number of separate visits. (b) When the accommodation is inspected at the same time with the measurement of the tonnage no separate fee shall be charged for the inspection.
For the inspection of light and fog signals :— £ sd. For each visit made to the ship on the application of the owner and for each visit made where the lights or fittings are found defective ... aes 010 0
Provided that the aggregate amount of fees for any such inspec tion shall not ‘exceed, £1 whatever be the number of separate visits.
For the inspection of the marking of a ship:— & a: ds For each visit made to the ship on the application of the owner and for each visit made where the provisions of the Merchant Shipping Acts with i eb thereto have not been complied with — ... an ee ad oe se8 bom an ies a oF 010 0 Provided as follows :— (a) The aggregate amount of the fees for any such inspection shall not exceed 10s., whatever be the number of separate visits. (b) When the marking is inspected at the same time as the vessel is being measured for registry or re-registry no separate fee shall be charged for the inspection.
28 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
Til, SEAMEN AND APPRENTICES.
1. Engagement or discharge of crews— Ships under 60 tons ea : sin eee toe aes ae ae ae Ships between 60 and 100 tons Ships between 100 and 200 tons Gi a and 5s. additional for every 100 tons. |
Engagement or discharge of seamen separately eas tee ave fr Copy of seaman’s certificate of discharge
Indentures of apprentices ..
Certificate of deposit of any -dobanienk:<
Sanction in writing to discharge of any seaman or apprentice Rendering account of wages, etc., of seaman deceased or left behind Copy of certificate of desertion
Examination of provisions or water
Attesting will of a seaman
Nos. 1, 2, 5, 6, 7 and 8 to be paid by master of vessel.
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In case ‘No. Ae the master may deduct for partial repayment from the wages of any mate, purser,
engineer, surgeon, carpenter or steward, 1s. 6d.; from all others, except apprentices, 1s. In case No. 2, the master may deduct in each case from wages, ls. Nos. 3 and 10, by seaman. No. 4, by parties interested. No. 9, by party to blame.
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BY REGULATIONS NO. 30 OF 1922, MADE UNDER THE ABOVE ORDINANCE, THERE IS PAYABLE :—
(a) For a licence for a lighter — £8 Pxceeding 150 tons loaded displacement... eee ae ee ee sew és 2 0 3 100 tons but not exceeding 150 ... aes ee aoe wee Hk oes 110 3 50 es 100. cee Tae: “tes ae wx. bed 20 50. wes ae 1 0 Not exceeding 20 tons loaded displacement 0 15 (b) Other boats :— Exceeding 30 tons loaded displacement... sis 15 $F 20 tons but not exceeding 30 10 =a 10 20... oes aor ne aes aus ee 0 15 Not exceeding 10 tons loaded ie aorad ses ac Nae ae aS es 05 Not exceeding 1 ton ay ‘ea ae Res se Free ¥or a duplicate copy of any licence ‘issued as above aes dex 0 2 When a licence is issued after the 30th June, a reduction of half the oe fees shall a alow ed. AND BY “THE COURTS OF SURVEY RNGULATIONS” (NO. 39 OF 1917) MADE UNDER THE ABOVE ORDINANCE, THE FOLLOWING FEES ARE PRESCRIBED, £s
10
On filing notice of appeal, for every 50 tons of the gross registered tonnage of the ave
0 On filing every affidavit 9 On entering appearance 0 On every subpcena B 0 On every statement of the order required to be ‘made by the Court. oie a5 sxe 0) On the production and swearing of every witness ok 0 2 On every consent by the parties to refer the question of costs, or of ‘costs ‘and damages, to the
Court or Governor to be paid by each party 0 On every hearing, for each day, to be paid by each party, the amount thereof to be at al From 1 the discretion of the judge. J to 5 On every order whether for the release or detention of the ship, or for payment of costs, or costs and damages to be paid by the party taking out the order 1 On every office copy of the judge’s judgment or report, or the shorthand writer's notes of the evidence, or any of the proceedings in the appeal, per folio of 72 words wee see a (0)
AND BY REGULATION NO. 40 OF 1917 MADE UNDER THE ABOVE ORDINANCE THERE ARE PAYABLE THE FOLLOWING FEES ({):—
For the Survey of a Passenger Steam Vessel. For launches, to each surveyor : For vessels other than launches employed solely on inland. waters, to each surveyor For vessels not exceeding 100 tons, to each surveyor iba ae For vessels exceeding 100 tons, but not exceeding 200 tons, to each surveyor a ras For vessels exceeding 200 tons, but not exceeding 400 tons, to each surveyor .. For vessels exceeding 400 tons, to each surveyor... Pry as wie sé0 aes
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{ Note—The above fees may be retained by the surveyor. The following fees are to be paid into General Revenue,
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Section 1. A 29
SCHEDULE OF TAXES, DUTIES AND FEES.
£s.d For a Certificate of Survey. (*)
For a steam launch ... ae =n we bas ae 3.0 0
For other vessels used, employed solely on the inland waters 490
For vessels not exceeding 100 tons are She ae aie 400
For vessels exceeding 100 tons and not exceeding 200 tons 5 0 0
For vessels exceeding 200 tons and not exceeding 400 tons 6 0 0
For vessels exceeding 400 tons... eds ace oa eats aa tas tie -~ 700
* The fees for the survey and certificate for a steam vessel which is not intended to carry passengers shall be half
those shown. On Application for a Certificate of Competency. River Masters or Drivers ... wes a9 ies ave «+. Ts. 6d. each application. Quartermasters 5% mee is gos bas tae we US. 5 + FEES FOR PILOT'S LICENCE. UNDER “THE PILOTAGE REGULATIONS” (NOS. 12 oF 1915 AND 3 oF 1922).
On application for examination as to fitness to be granted a Pilot’s Licence 100 For a Pilot’s Licence 200 For renewal of Licence 100
PILOTAGE DUKS. (§)
LAGOS.
PAYABLE UNDER “THE LAGOS PLLOTAGE REGULATIONS. ”
Due for pilotage of inward or outward bound ships by a Government pilot: Ten shillings per foot of draught or of part thereof over six inches, and when the draught of the ship exceeds sixteen feet an additional shilling per foot of dranght or part thereof exceeding six inches, for each foot or part thereof exceeding six inches by which the draught exceeds sixteen feet, but not exceeding fifteen shillings per foot of draught.
Due for pilotage by a Government pilot of ship changing her berth—
(a) When the change of berth is from an anchorage in the vicinity of Wilmot Point to a berth or anchorage beyond Elegbata channel or vice versa: One pound ten shillings.
(b) In other cases: One pound. Port HARCOURT.
“
PAYABLE UNDER “THE PORT HARCOURT PILOTAGE REGULATIONS,”
Due for pilotage by a Government pilot of inward or outward bound ships between Dawe’s Island and the Port. Ten shillings per foot of draught or part thereof over six inches.
Due for pilotage by a Government pilot of inward or outward bound ships between Bonny and Dawe’s Island. Ten shillings per foot of draught or part thereof over six inches.
Due for pilotage by a Government pilot of ship changing her berth. One pound.
Due for pilotage by a Government pilot of inward or outward bound ships between Bonny and Bell Port via Boler Creek. Ten shillings per foot of draught or part thereof over six inches.
LIGHT AND BUOYAGE DUES.
LEVIED UNDER REGULATIONS NOs. 39 AnD 44 OF 1926 AND NO, 26 OF 1927 MADE UNDER “THE PORTS ORDINANCE,” (CHAPTER 100). _ 1. For every ship of a registered tonnage of one hundred tons or over which shall enter any port of Nigeria there shall be paid to the Collector of Customs at the port, light, and huoyage dues as follows :— (a) For ships entering the port of Lagos or the port of Port. Harcourt, dues at the rate of three pence per ton of the nett registered tonnage of the ship; (b) For ships entering any port of Nigeria, other than the port of Lagos or the port of Port Harcourt, dues at the rate of five pence per ton of the nett registered tonnage of the ship; (c) For ships entering any port of Nigeria after having first entered the port of Lagos or the port of Port Harcourt, dues at the rate of two pence per ton of the nett registered tonnage of the ship;
§ The Government Pilote receive one-tenth of the fees
A 30 Srction 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
Provided that—
(a) no ship shall be required to pay such dues at a higher rate than five pence in all per ton of the nett registered tonnage of the ship;
(b) such dues shall not be paid in respect of any ship more than once in any period of thirty consecutive days;
(ec) no ship shall be required to pay such dues twice in one ordinary voyage between Europe and West Africa or between North America and West Africa;
(a) ships having their headquarters at a port in Nigeria and employed in trading between ports in tropical West Africa only, shall pay dues at the rate of five pence per ton of the nett registered tonnage once in twelve months only ;
(e) telegraph ships of the Eastern Telegraph Company Limited, shall be exempt from these dues;
(f) ships putting in for bunker coal, stores, provisions, water for their own use on board, or from stress of weather, or for the purpose of repairing, or because of damage, provided they do not discharge or load cargo other than cargo discharged with a view to such repairs and afterwards Be etinpets and that they do not land or embark any passengers, shall be exempt from these
ues.
Under the above exemption no ship will be allowed to take more coal than the total capacity of bunkers provides for.
BERTHAGE DUES PAYABLE UNDER THE SAME REGULATION AS AMENDED BY REGULATION NO. 9 OF 1927.
For every ship that shall lie alongside any Government Wharf in any port of Nigeria there shall be paid to the Collector of Customs berthage dues at the rate of one half-penny per ton of the nett registered tonnage of the ship for the first period of twenty-four hours or part thereof during which the ship lies alongside such wharf, and at the rate of one farthing per ton for each succeeding period of twelve hours or part thereof, with the following exceptions :—
(a) ships proceeding alongside a wharf for the purpose of taking fresh water only shall pay one- eighth of a penny per ton for each twenty-four hours or part thereof ;
(b) ships proceeding alongside a wharf or coal tip for the purpose of bunkering only shall pay no berthage dues;
(ce) ships proceeding alongside a wharf or coal tip for the purpose only of loading Nigerian coal for export shall pay no berthage dues.
(d) ships lying alongside Iddo wharf with the permission of the Harbour Master of the port of Lagos shall pay no berthage dues.
Provided that a ship which moves from one Government wharf to another without leaving the port shall, for the purpose of paying berthage dues, be allowed to count her total time alongside any such wharves as though she had remained alongside one wharf.
For every ship that shall make fast to Government mooring buoys in any port of Nigeria there shall be paid to the harbour master a mooring buoy due at the rate of one farthing per ton of the nett registered tonnage of the ship for each seventy-two hours or part thereof that the ship remains secured to the buoy or buoys. When only one mooring buoy is available one half of this due shall be paid.
For every ship of 1,000 tons nett registered tonnage or over that shall proceed alongside any Government wharf in any port of Nigeria where Government boats and boats’ crews are provided to run and secure ships’ lines there shall be paid to the harbour master a berthing due of two pounds per ship, whether such services are utilised or not; and for every such ship that shall make fast to Govern- ment mooring buoys in any port of Nigeria and in doing so or in casting off therefrom shall utilise Government boats and boats’ crews so provided there shall be paid to the harbour master the same berthing due.
The above berthing due shall be payable once only during a ship’s visit to any port and shall cover any moves made by the ship during her stay in such port.
Provided that such dues shall not be paid in respect of ships belonging to His Majesty or to the Government of Nigeria or to any foreign Government.
ANCHORAGE DUES PAYABLE UNDER THE SAME REGULATION.
for every ship which shall remain in any port for more than one month there shall be paid to the harbour master, anchorage dues at the rate of fourpence per ton on the registered tonnage for each day or part of a day on which the ship shall remain in port after the expiration of one month from the date of the arrival of the ship in the port.
Sxction 1. A 31
SCHEDULE OF TAXES, DUTIES AND FEES.
ed
Provided that the harbour master may exempt from all or any part of such dues any ship which remains in a port for the purpose of effecting repairs, or which is actually employed on harbour or bar service.
None of the dues prescribed by these regulations shall be paid in respect of ships belonging to His Majesty or to the Government of Nigeria or toany foreign Government, or in respect of cable ships belonging to the Hastern Telegraphs.
The Governor in Council may in any special case exempt any ship from all or any of the dues prescribed by these regulations, or, if the dues have been paid, order a refund thereof.
LAGOS TOWAGE DUES.
Towage Dues at the following rates shall be paid to the harbour master in respect of every ship which on entering, leaving or moving in the port of Lagos is attended by a Government tug :—
(a) Ships attended by a tug across the bar inwards and outwards or inwards or outwards only, to or from any berth or mooring in the harbour ... aus £35 per ship irrespective of draught. (b) Ships attended by a tug when moving from the pool to a berth or vice rersa or from one berth or moorivg to another inside the harbour see aa £25 per ship irrespective of draught.
(c) Ships anchored in the Pool from sea assisted by a tug to turn round about in order to proceed direct to sea from that anchorage but not attended by a tug across the Bar ... tae £10 per ship irrespective of draught.
The charges mentioned in paragraplis (a) and (b) will cover attendance on all necessary movements inside the Harbour.
When a ship enters or leaves the port or is moved from one berth or mooring to another inside the bar on
a Sunday or Public Holiday, or either }e/ore 6 a.m. or after 1 p.m. on a Saturday, or either before 6 a.m. or after 6 p.m. on any other day there shall be paid additional dues as follows to cover overtime charges : When the tug employed When any other tug is the “ VULCAN” or is employed. “ATLAS” £s. d £s. d. For the first hour or part thereof aes ao wee 115 0 100 For every subsequent half hour or part thereof... 015 0 010 0
Where a tug is ordered at a certain time and delay is incurred owing to the vessel for which she is required not being ready a detention charge will be made as follows :—
For every half hour or part thereof oe eae aoe on oa oe oer £2 Os. Od.
When a tug is ordered to move a ship which is unable to move under her own power, owing to dismantling of engines or any other cause, such special rate of towage may be charged as the Director of Marine may think tit having regard to the special circumstances of the case.
This Regulation shall not apply to the ships belonging to His Majesty or to the Government. of Nigeria or to any foreign Government.
HARBOUR DUKES.
LEVIED UNDER THE AUTHORITY OF “THK HARBOUR DUES ORDINANCE,” (NO. 20 oF 1926) ON EVERY PASSENGER, ANIMAL, AND ALL CARGO EMBARKED OR SIIIPPED OR LANDED OR UNSHIPPED IN THE HARBOUR OF LAGOS AND PORT HARCOURT, OR CARRIED BY ANY VESSEL THROUGH THE HARBOUR OF LAGOS TO OR FROM THE SKA AND ANY PLACK WITHIN OR BEYOND THE INLAND WATERS OF TIE COLONY.
SCALE OF DUES.
(a) Passengers.
£s de
ist or 2nd class Passengers ae each 0 0
Other Passengers ... a ee ae : es 010 (b) Animals.
Horses, mules, donkeys and cattle er aoa ade jue see “ee per head 03 0
Sheep, goats and swine... ace aes eee wee oe ase ee ow 016
A 32 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
(ce) Cargo. £s. d. On all imported cargo, a flat rate per ton of 20 cwt. 0 4 0 On all exported cote = Bark wea a he 25 a ue See ++ per ton of 20 cwt. 0 7 3 Barwood ... 3 ave eee eae ies bee See is do. do. 013 4 Beans, Oalabar_ ... wes ae eee aes wes wes aes do. do. 05 0 Beeswax ... eae ae cr es aie us oe oye do. do. 040 Bones aes ie wee asi sas ie ies ts toe do. do. 016 0 Camwood ... See ore ee nes a ee aes aes do. do. 1 0 0 Capsicums ... vee ea Re nae aes re ies os do. do. 010 0 Chillies wee aan ae ae ae oss sa os se do. do. 010 0 Cocoa is sts ax ees tai ah eee oe we do. do. 05 0 Coffee ete ioe ase ose nS see vi eas wes do. do. 05 0 Coconuts ... faa was ie ren ise aed See aes do. do. 016 0 Copra we soe eee ae tes oo ace sae arc do. do. 05 0 Hbony see sty ay dale as ees ta aa do. do. 05 0 Fibre, Adansonia... eee es Jas eee Ses ae mae do. do. 16 8 » Ratftia see aes eae eo2 eee oe sis sis do. do. 016 0 Flour, Mandioca ... oa we ee sas wen ie a do. do. 05 0 Ginger oe aes see ace tes uke oe se wee do. do. 050 Guinea grains... ee ee sa vos Ste ae ons do. do. 05 0 Gum.. ial 5 aes es ees wee Le “ae do. do. 05 0 Gutta ‘percha es ne 238 ais aes ae ver oe do. do. 05 0 Hemp, sisal Se is ae se ee ae oes ix do. do. 013 4 Hides a5 ee ee 16% ee fe ae he ee do. do. 100 Horns eas a sae an wee ive dy ee ier do. do. 016 0 Jute... es tea aay oa wee ie ee nek err do. do. 013 4 Leather... wes a aie ies es ve Nae wis do. do. 013 4 Maize ws is aes ee Te re wets igs Soa do. do. 05 0 Njave nuts oe a a as ee ee his is do. do. 05 0 Nuts, ground a5 aa aes 255 igs bide eae ass do. do. 05 0 » karite ae dei wee as en ety tes eae do. do, 05 0 » kola ... av tas fre see sid oe ate as do. do. 05 0 » owalla was ee we aes aie hive wee Pet do. do. 05 0 » panza eae hee oat sae i ee eae 2a do. do. 05 0 shea. ‘a ii its Ure ie ia fs si do. do. 04 0 Oil, ground nut we aes eas ey oe ae awe ise do. do. 05 G Palm fruit vee oes ass poe Sa ew ees et do. do. 05 0 Palm kernels a axe ae ed me eee a do. do. 05 0 Palm kernel cake and meal rc ote arin ae os ass do. do. 05 0 Palm oil... jes ee ies ace aah tas ane do. do. 05 0 Palm Kernel Oil . ia oc an: cee aus as oie do. do. 05 0 Pepper ses ae ta aes das Sas eae ae ace do. do. 010 0 Piassava_... iat Se ae os ae a See bas do. do. 013 4 Redwood ... ea ae Zhe oa ail aa ae aie do. do. 013 4 Rubber ot ae ao sy i wal aia cite ee do. do. 06 8 Seed, benni aia ae ane ie aay ai Per wits do. do. 060 » castor ae ws Pe oi lee aaa eis ers do. do. 05 0 » cotton as vee ass es ise ee aa ae do. do. 0 4 6 » unenumerated ... ee ae ie ae “a ae do. do. 05 0 Shea butter sas ate eae se oo ro des ae do. do. 040 Skins oe : ead wee ae sae me soe ois do. do. 100 Timber ee aes wae Seis ase Se Si es aaa do. do. 060 Tin ... coy ee one Sec ot ae ste Gad yee do. do. 040 Wool si do. do. 100 Other cargo, per fon weight or i nensurenient on which freight i is chargeable 040
* Except motor spirit and kerosene landed or unshipped in the Port of Lagos, which shall pay dues at the following rates :— £ s d
Per drum of approximately forty-four gallons, if imported in such drums 01 Per case of approximately eight gallons, if imported in such cases oon ses we 00 23 If imported otherwise than in such drums or cases, per ton weight 0 6
Provided that the articles mentioned in paragraph (c) of the Schedule (other than motor spirit and kerosene landed or unshipped in the Port of Lagos) shall, when unshipped in the harbour from any vessel entering the harbour by sea, pay dues at the rate hereinbefore set out for other cargo per ton weight or measurement on which freight is chargeable.
The following are exempted from payment of harbour dues :— (1) Passengers baggage which has been passed as such by the Collector of Oustoms; (2) Persons visiting the harbour from ships, or vice versa, and returning within twenty-four hours,
Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
(3) Specie ;
(4) Coal mined in Nigeria;
(5) All Government passengers, cargo and animals carried in ships belonging to or employ the service of the Crown: provided that this exemption shall uot extend to passei cargo or animals carried for hire or reward on any ship other than a ship belonging to or service of the Government of Nigeria;
(6) Coal shipped as bunker coal and fuel oil shipped as bunker oil; and
(7) Cargo discharged from a ship for the purpose of enabling the ship to be dockec subsequently reloaded into the same ship or transhipped into another ship provided alway: cargo is not subsequently landed at the por t of reloading or ie branslupmen’ as the case ep may
STAMP DUTIES.
CHARGED UNDER “THE STAMP ORDINANCE,” (CHAPTER 126) (AS SUBSTITUTED BY ORDER IN COUNCIL NO. 18 OF 1922 AND AMENDED BY ORDERS IN COUNCIL No. 3 OF 1925,
NO. 19 oF 1925, No. 37 or 1927, No. 39 oF 1931 anpD NO. 12 oF 1932.) £s Admission as a barrister or solicitor sa des igs ag ae zg eae ay dese 2D: As notary public... ran es an v7 age sais wis vee 5 vee w. 10 (
(And see “ Licence.”) Agreement, or memorandum of agreement, under hand only, and not otherwise specifically charged with any duty, whether the same be only evidence of a contract or ehliENiony upon the parties from its being a written instrument a8 a5 aud ges 0
Exemptions :— 1. Agreement or memorandum the matter whereof is not of the value of £5. 2. Agreement or memorandum for the hire of any seaman, canoeman, artisan, labourer, artificer or menial servant. 3. Agreement, letter or memorandum made for or relating to the sale of any goods, wares or merchandise. Agreement for a lease or for any Ictting. (See “Lease” and sections 43 and 44 of the Stamp
Ordinance.) Appointment of a commissioner of the Supreme Court. for taking affidavits and
declarations, etc., under section 57 of the Supreme Court Ordinance (Chapter 3)... aes, cot Appointment of a new trustee, or appointinent, in execution of a power, of any property, 0 or
of any use, share or interest in any property, by any instrument not being a will ... 01
AWARD.
1. Where the amount or value of the matter in dispute does not exceed £100, for every £25
or fractional part of £25 thereof as tea sais ze 3 ay aes ae geen, (OU 4
2. Where the amonnt or value exceeds £100, for every £100 or fractional part of £100 thereof 1 |
BILL OF ISXCHANGE.
Payable on demand or at sight or on presentation or within three days after date or sight ... 0 | Of any other kind whatsoever, and promissory note of any kind whatsoever drawn, made, payable, or negotiated in Nigeria - For any sum not exceeding £10 For any sum exceeding £10 and not exceeding £25
soy oe ” £25 ” £50 yon» ” £50 , 5 ” &75 ” £79 ys ” £100
eoccoooo
” And for every additional £25 or part thereof (And see section 30 of the Stamp Ordinance.) Exemption :— Letter of Credit granted in Nigeria authorising drafts to be drawn out of Nigeria payable in Nigeria. Bill of Lading of or for any goods, merchandise, or effects... ive ae is is wes 107 ” (And see sections 32 and 33 of the Stamp Ordinance.) Exemption :— The master's copy. Bond. (See “ Mortgage.”) Certificate of Occupancy. (See “ Lease.”) Oharter-Party, or any agreement for or relating to the freight or conveyance of any goods or effects on board a ship... ise wee baa on sei ‘iets ts fo we aes. 10)“ Companies --- (And see section 34 of the Stamp Ordinance.) (1). Stamp Duty on capital of limited liability companies formed and registered under the Companies Ordinance :—
(a) Nominal Share Capital:—A statement of the amount which is to form the nominal share capital of a company to be registered with limited liability is required to be delivered to the Registrar of companies and every such statement is chargeable with an ad valorem stamp duty as follows, for every £100 and any fraction of £100 over any multiple of £100 of the amount. of such Capital «we 0 5
SN
A 34 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
(b) Increase of Registered Capital:—A statement of the amount of any increase of £ s. d, registered capital of any company registered (under the Companies Ordinance) with limited liability is required to be delivered to the Registrar of Companies and every such statement is chargeable with an ad valorem stamp duty as follows, for every £100 and any fraction of £100 over any multiple of £100 of the amount of such Capital provided that the statement is delivered duly stamped with the duty chargeable thereon within fifteen days after the passing of the resolution by which the registered capital is increased A 050
(ce) If the statement under (b) above is not delivered within the prescribed. limit of fifteen days there shall be payable in addition to the duty thereon interest on the said duty at the rate of five per centum per annum from the passing of the resolution.
(2), Stamp Duty on capital of companies with limited liability otherwise than under the Companies Ordinance : —
(a) Where by virtue of any Letters Patent granted by His Majesty, or by virtue of any Ordinance, the liability of the holders of snares in the capital of any corporation or company is limited otherwise than by registration with limited liability under the law in that behalf, a statement of the amount of nominal share capital of the corporation or company is required to be delivered to the Registrar of Companies within one month after the date of the Letters Patent or the passing of the Ordinance. The statement is chargeable with the same ad valorem stamp duty as is set out in (1) (a) above and is required to be stamped accordingly when it is delivered to the Registrar of Companies.
(b) In the case of any increase of the amount of nominal share capital of any such corporation or company being authorised by Letters Patent or Ordinance, a statement of the amount of such increase is required to be delivered to the Registrar of Companies within one month and it is chargeable with the same ad valorem duty as is set out in (1) (b) above.
(c) In the case of any neglect todeliver such a statement as described in (2) (a) or (2) (b) above the corporation or company is liable to a penalty equal to ten pounds per centum upon the amount of duty payable and a like penalty for every month after the first month during which the neglect shall continue.
Contract. (See “ Agreement.”)
Conveyance or Transfer on sale of any property. Wor every £25, and also for every fractional part of £25, of the amount or value of the consideration for the sale ... 050 Note— An instrument of transfer of a share (in a company) registered in an extra- “colonial
register is deemed to be a transfer of property situate out of Nigeria, and, unless
executed in any part of Nigeria, is exempt from Nigerian stamp duty. (Section 37
of the Companies Ordinance, Chapter 138}.
(And see sections 35-39 of the Stamp Ordinance.) Conveyance or transfer by way of security of any property. (See “ Mortgage.”) Oonveyance or transfer of any kind not hereinbefore described.. wee es - 100 (And see section 40 of the Stamp Ordinance.)
Copy or Extract (attested or in any manner authenticated) of or from :— 1. An instrument chargeable with any duty 2. An original will, testament or codicil ; 3. The probate or probate copy of a will or codicil ; 4, Any letters of administration. In the case of any instrument chargeable with any duty not amounting to 1s., the same duty as such instrument.
In any other case ... 010 Oopy or Extract (certified) of or from any Register of Births, Baptisms, “Marriages, 1 “Deaths or Burials... es Bs asee 00! 2
“(And s see section 41 of the Stamp Ordinance.) Counter-part. (See ‘‘ Duplicate.”) Declaration of any use or trust of or concerning any property by any writing do being a deed or will or any instrument chargeable with ad valorem duty asa settlement) .. . 100
Deed of any kind whatsoever not described in this Schedule ... 100 Deposit of Title-deeds. (See “Mortgage” and section 45 of the Stamp Ordinance. ) Duplicate or counter-part of any instrument chargeable with duty :—
Where such duty does not amount to 5s., the same duty as the original instrument.
In any other case ... wae oe dee Sys ede es ae ee awe ao - 05 0
(And see section 42 of the Stamp Ordinance.)
Exclusive Lito guia Licence ase ee ss was wee ues re a ane - 0 2 6 Renewal thereof ae aee sis a are aes sds cee ~ 0 2 6
Extract. (See “ Copy o or Extract ”) Further charge or further security. (See “ Mortgage.”) Fidelity Bond. Where the amount limited to be recoverable does not ak same ad valorem duty as a exceed £300. bond for the amount es s. de
In any other case ... woe ans tba ae ons eee se se bas ~~ LO 0 Guarantee. (See “ Agreement.”) Indemnity. (See “ Agreement.”) Insurance Policy of any kind whatsoever under hand only... 0 -) se wee ee
Section 1.
SCHEDULE OF TAXHKHS, DUTIES AND FEKS.
LEASE. s 1. For any definite term less than a year :— (a) Where the rent for such term does not exceed £25 ... oe ees se he (b) Where the rent for such term exceeds £25... ee aa age ae ais
2. For any other definite term, or for any indefinite term :— For every £25 and also for every fractional part of £25 of the rent—
Tf the term is definite and does not exceed 7 years was ive eee Pts If the term is definite and does not exceed 21 years tay er as aed deg as If the term exceed 21 years or is indefinite ... aa aes ee
3. Of any other kind whatsoever not hereinbefore described ... woh ae 50% see
4, A certificate of occupancy or a lease by the Government of Crown lands shall be assessed under one or other of the preceding paragraphs as if there was no revision clause and the initial rent was the rent payable throughout the term.
(And see sectious 43 and 44 of the Stamp Ordinance.) LETTER OF ATTORNEY.
(See “ Power of Attorney.”)
Letter of Hypothecation v9 a ai ae si AY on ie as ne Letter of Trust ... aa ars aes ue a ae es we a eve See ee Licence to act temporarily as a solicitor of the Pate me Court, and on avert renewal of such
licence sos vee ts ae we E ia ee s ies tea
Licence under the Piers Ordinance Tonic 103). Mining Lease or Mineral Oil Lease
Renewal thereof aes Ss sae ies vee Mining Right... a ce rae “se ie wir ia Renewal thereof tos aes is aie abs ies sed Bi see
MorTGAGE, BOND, DEBENTURE OR COVENANT.
1. Being the only or principal security for the payment or repayment of money, for every £100 and also for eve ry fractional part of £100 of the amount secured Ae “ae esi
2, Being a collateral, or auxiliary, or additional or substituted security, or by way of further assurance for the above-mentioned purpose, where the principal or primary security is duly stamped, for every £100 and also for every fractional part of £100 of the amount secured aed see 28 . an ree one is aie’ ai
3. Being an Equitable Morsanae; for every £100 and also for every fractional part of £100 of the amount secured . os ea nee aa aes ae wae
4, Transfer or assignment of any mortgage, bond, debenture or covenant, or of anything secured by any such instrument, for every £100 and also for every fractional part of £100 of the amount transferred, assigned or disposed of ... obs veg ais aie asa
And also where any further money is added to the money already secured the same duty as upon w principal security for such further money.
5. Reconveyance, release, discharge or surrender of any such security as aforesaid, or of the benefit thereof or of the money thereby secured, for every £100 and also for every fractional part of £100 of the total amount or value of the money at any time secured .
(And see sections 45 and 16 of the Stamp Ordinance.)
Exemptions + - 1. Bond given by a public officer for the due execution of his duty.
2. Bond on which a fee is chargeable under the provisions of the Supreme Court Ordinance (Chapter 3).
3. Bond given in pursuance of any Ordinance upon or with relation to the receiving or obtaining, or for entitling any person to receive or obtain, any drawback or any duty or duties, or part of any duty or duties, of Customs for or in respect of any goods, wares or merchandise exported or shipped to be exported from the Colony and Protectorate, or upon or with relation to the obtaining of any certificate for entitling any person to receive or obtain any such drawback as aforesaid.
A 36 Section 1.
SCHEDULE OF TAXES, DUTIES AND FERS.
£ os. da Notarial Act of any kind whatsoever ae oy aoe aye ce Le 010 (And see section 47 of the Stamp Ordinance.) Passport ... as is 335 ae eee es wee ee 07 6 Power of Attorney or other instrument in the nature thereof 100 Exemptions :— 1. Appointment of a proxy to vote at any meeting. 2. Authority given to any person to receive from the Treasury any monies payable to any person in the service of the Government. Receipt given for or upon the payment of money amounting to £2 or upwards ... a -~ 00 2
Exemptions :—
1. Receipt given for or upon the payment of any duties or taxes or of money to or for the use of the Government or of a Local Authority or Native Administration.
2. The duplicate of any receipt required by the regulations of the Treasury Department to be given in duplicate, the original receipt being duly stamped.
3. Receipt given by any person, or his representative, for or on the account of any salary, wages, pay, or pension due from the Government or from a Local Authority or Native Administration not exceeding five pounds.
3a. Receipt given by any person, or his representative, for any refund of out-of-pocket expenses due from the Government or from a Local Authority or Native Administration.
4. Receipt endorsed or otherwise written upon or contained in any instrument liable to stamp duty and duly stamped, acknowledging the receipt of the consideration-money therein expressed, or the receipt of any principal money, interest or annuity thereby secured or therein mentioned.
5. Receipt given for drawback or bounty upon the exportation of any goods or merchandise. 6. Receipt given for the return of any duties of Customs upon certificates of over-entry.
7. Receipt given for money deposited in any bank, or with any banker, to be accounted for and expressed to be received of the person to whom the same is to be accounted for, or for money withdrawn from a Savings Bank account.
8. Receipt given by the payee of a money order.
9. Receipt given for the refund of any sums deposited with the Treasury under the provisions of the Minerals Ordinance or any Ordinance substituted for or amending the same.
10. Receipt given for the return of any rents or fees over-collected by Government.
11. Receipt given by a prisoner on discharge for money placed on deposit in the Treasury, or otherwise retained, during the term of his imprisonment.
12. Receipt given by an accused person for money or other property taken from him on his arrest.
RECONVEYANCE OR RELEASE OF ANY SECURITY. (See “ Mortgages.”)
TRANSFER. (See “ Oonveyance.”’) £3. d Water Right under the Minerals Ordinance (Chapter 93)... ave sue dee aa « 010 0 Renewal thereof dae es oe ae a re st we Ae de ave -. 010 0
GENERAL EXEMPTIONS FROM ALL STAMP DUTIES.
(1) Transfers of shares in the Government or Parliamentary stocks or funds of Great Britain.
(2) Instruments for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel or any part, interest, share or property of or in any ship or vessel.
(3) All instruments on which the duty would be payable by any Government Department, a Native Administration or a Local Authority or by a Government officer, an officer of a Native Administration or an officer of a Local Authority in his official capacity.
(4) Agreements made with the Railway Department relating to the receipt and carriage of passengers, goods or animals.
(5) Indemnity bonds given to the Railway Department by consignees (when the Railway receipt is not produced) in respect of the delivery of consignments of fresh fish, fruit and vegetables and other perishable articles.
(6) An instrument of apprenticeship to which the Government or any officer of the Government in his official capacity is a party.
(7) A Memorandum entered in a book kept by a Native Court for recording therein the terms and conditions on which strangers are allowed to occupy Communal land.
Srction 1.
SCHEDULE OF TAXES, DUTIES ANI) FEES.
A 37
TRADE MARKS.
FEES LEVIED UNDER “THE TRADE MARKS ORDINANCE,” (CHAPTER 142) AND REGULATIONS no. 2 OF 1916, AnD 60 oF 1918.
£ s 1, On application tu register a trade mark for one or more articles included in one class 1 0 2. On application under section 62 for leave to register a mark for goods in more than one class— In respect of every class 288 0 10 Total fee in no case to exobed “e10 for any ahimer of Sasol 3. For registration of a trade mark for one or more articles included in one viass 3e 1 0 4, On application to register a series of marks for one or more articles included in one class 0 5. For registration of a series of trade marks for one or more articles included in one class— For the first mark ‘i 10 And for every other mark of the series ee a8 0 5 6. For registration under section 62 of a mark for sid in more than one class— In respect of every class és 1 0 Total fee in no case to exceed £20 toe any -aaies of on 7. On application to extend rights in respect of a trade mark to the Northern Provinces 1 0 8. For entering in register notice of such extension cee ee <r aes ae8 «~ 10 9. On application to extend rights to the Northern Provinces in respect of a trade mark registered in two or more classes— For the first application 10 And for every other application 7 "S ues ee ssi i 05 10. For entering in register notice of such extension in respect of a trade mark registered in two or more classes— For the first entry 1 0 And for every other entry ane aoe fas 05 11. On notice of opposition, for each application opposed by opponent se es Hie LO 12. On filing counter-statement in answer to a notice of Hep peeloe, by the applicant b for each application opposed Aes ; . -- 010 13. On application to register a subenine nt BFODFICLOE in cases of waienant or transmission of a single mark.. ee . yee ja con ee “se as ‘ 1 0 14. On application to register a aitecsins proprietor of more than one mark standing in the same name, the devolution of title being identical in each case— For the first mark 10 And for every other mark Ge dea swe 05 15. For every additional mark assigned or transmitted at the same time ... aes eget 108 35 16. On application to change the name of a as oes ofa single mark where there has been no alteration in the proprietorship . one a bs 05 17. On application to change the name of a . proprietor ‘of more than one mark penndlinya in bis same name, the change being the same in each case— For the first mark 05 And for every other mark wee Gas tee ae 01 18. For renewal of registration of mark at the expiration of last registration awe tf 0 19. For renewal of registration of a series of marks at the expiration of last FenisLation= For the first mark of the series 10 And for every other mark of the series 02 20. Additional fee under Regulation 37 0 10 21. Additional fee under Regulation 38 ai aed 1 0 2. For altering a single entry of the address of a pauiavped proprietor a ise OLAS 23. For altering more than one entry of the address of a registered pndphiotak swhnore the address in each case is the same and is altered in the same way-- For the first entry 05 And for every other entry Oo 1 24, For every entry in the register of rectification thereof, or an alteration therein, not otherwise charged aan gas Pe See Ze ios sie 2 wes 0 16
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0
A 38 Sxction 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
wh P e
25. For cancelling the entry or part of the entry of a trade mark bias the se tase on the
application of the owner of such trade mark 050
26. On request not otherwise charged under sections 38 and 39 of Ordinanes nee sis « 0 5 0
27. For certificate of refusal to register a trade mark.. $ 100 28. For certificate of refusal at the same time for more than one trad pate for aah
additional trade mark, after the first wee Se ea ah ws -- 010 0
29. For certificate of registration to be used in legal peombenine wes es eae on a. £0 0 30. For certificate of Registrar not otherwise stapes and other than certificate under
Regulation 34 $ a os = <2 ; , 050
31. For inspecting register, for every quarter of an ae va 0 2 0
32. For inspecting documents lodged in connection with the repinteatids ‘at a rade init we (0) 20
33. For office copy of documents, for every hundred words or part thereof 020
. 34. For certifying office copies, manuscripts or printed matter 050
35. On an application to the Registrar to state acd of decision and oiskavinla nad aides section 15 (2) of Ordinance ... c «=. 010 0
36. For endorsement of certificate of registration by the Rasistnay: lee Haguiadion 3— For each certificate -* — wes
an ow =O 37. On an application to the Registrar iid section 29 ‘ot Ordinance ase . us - 5 00 38. On an application to the Registrar for leave to add to or alter a single ak 1
| 39. On application to the Registrar for leave to add to or alter more than one mark of ia same proprietor, the addition or alteration to be made in each case being the same—
For the first mark oes a S35 as we oe aa oi ae - 100
And for every other mark... hese vey wigs as he ae Ses « 010 0 40. For search by Registrar . bas vt -» 010 0 41. Where a block exceeds 2 snelied in Breadth or midéathy: or in bear and aentie=
For every inch or part of an inch over 2 inches in breadth ... ss os ~~ 0 2 0
For every inch or part of an inch over 2 inches in depth
WEIGHTS AND MEASURES.
BY “THE WEIGHTS AND MEASURES ORDINANCE,” (CHAPTER 150) THE FOLLOWING FEES § [AS SUBSTITUTED BY REGULATIONS NO. 30 oF 1930] ARE PRESCRIBED :—
For verifying stamping and marking :—
[1] Weights—Avoirdupois :— Each weight of 7 lb. or over Each weight under 7 lb. . c Each set of weights or por tion thereof [exceeding two w veights] under 2 Ib. Each counterpoise weight a4 oe _ Boe Weights—Troy :— Hach weight of 100 oz. or over. awe bee _ re eee ose ia iv 0 6 Each weight under 100 oz. oe aa 0 3 Each set of weights or portion thereof [exceeding ‘two weights] under 30 oz. 0 6 [2] Length Measurement :— Any measure of length without sub-division ae sais 08 ae sas cry 03 Any measure of length with sub-division... Ba das ie ae aus bes 0 6
[3] Measure of Capacity :— Each measure of capacity
[4] Weighing Machines :— For each machine constructed to weigh 1 lb. or under Over 1 lb. and not exceeding 14 lb. pe eae Over 14 Ib. and not exceeding 56 Ib. Over 56 lb, and not exceeding 1 cwt. ... Over 1 cwt. and not exceeding 5 cwt. Over 5 cwt. and not exceeding 1 ton ... | Over 1 ton and not exceeding 10 tons Over 10 tons F sea ae eae a ace ase ees ae [5] In addition to the fees afte: for attending at the written request of any person at his premises for the purpose of rene: Aeomping or working any weight, measure, or weighing machine aes es ae 5 0 § The Inspector who stamps, marks or verifies any weight or measure, or inti any ‘welding machine shall receive the fee in the first instance, and shall pay such fee into the Treasury as part of the general revenue of the Colony; but shall be entitled to receive from the Treasury for his own use one-half of all such fees as he may have paid in as aforesaid.
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Section 1. A 39
SCHEDULE OF TAXES, DUTIES AND FEES.
MUNICIPAL CHARGES, &c.
By the Bye-laws made by the Town Council of Lagos under the Lagos ‘Township Ordinance (Chapter 59), and approved by the Governor on the 1st day of April, 1937, an annual rate is charged of 5% of the annual value of tenements situated in all streets which eujoy amenities of lighting, roads, and draining. Where any tenement enjoys the benefit of one, two or three amenities the rate is 5% of the annual value.
The following tenements are exempt from the rate :—
(a) Tenements on which no building whether of a permanent or temporary nature is erected.
b) Cemeteries.
ce) Government premises where such premises are not leased to any person.
d) Places of worship.
¢ Public recreation grounds. Tenements occupied by Government or Assisted Schools within the meaning of the Education (Colony and Southern Provinces) Ordinance (No. 15 of 1926) in so far as the buildings thereon are used exclusively as such schools.
(g) Tenements the annual value of which does not exceed £6, Provided that when more than one of such tenements are owned by the same person the exemption shall extend to only such one of such tenements as is of the least annual value.
By the Bye-laws made by the Town Council of Lagos and approved by the Governor on the Ist June, 1937, the following fees and charges are payable in the Township of Lagos: -
THEATRE LICENCES, ETC. £ os. da
For a licence for a building, for six months — ... es aoe ro re wea ~~ 200 For a certificate of suitability, for six mouths ca he cs ae mee ‘ 200 For every renewal of certilic ute of suitability ae aa ae a's 05 0
Pounp DvEs. For every head of cattle fmj<tmicd,a penalty of... is Oo 020 For every other animal impounded, a penalty of ..- see on 010 (In addition to the charge for the expenses of the keep of the animal). VEHICLE LICENCES.
Bicycle or tricycle or other a ii vehicle... ee eis wee bee ave . 010 0 Hand-cart or barrow es on sie se ran jee 25 - 0 5 0 Bath-chair, rickshaw or go- fear te ah eae ase a 100 Two-wheeled carriage, cart or truck — ... a sis «~ 100 Four-wheeled car riage, cart or trolley with rubber tired wheels . oye sd fee ee I OP 0 Four-wheeled carriage, cart or trolley with any other wheels... wes wes --» 1010 0 010
For a new licence and metal plate. to take the place of one lost or stolen For licences taken out after the 30th June, one-half of any of the above rates will ‘be charged.
By Rule No. 3 of 1917 as amended by Rule No. 4 of 1920 and Rules Nos, 2 and 4 of 1918, made under the Townships Ordinance (Chapter 57) the following fees and charges are prescribed and are payable in all Townships of the Second Class :--
THEATRE LICENCES, ETC.
For a licence for a building, for six months — ... on es sale ais a3 For a certificate of suitability, for six months For every renewal of certificate of suitability ..
onwny ace ooo
Pound DuFS—NORTHERN PROVINCES.
For every animal impounded a penalty not exceeding ite oor ae see ~— 020 Note :—These penalties shall form part of the revenue of the Local Authority.
For every head of cattle, camel, horse, ass or mule impounded, for expenses of keep, such sum per diem as to the Local Peeieblionley mBy seem fair and reasonable not
exceeding... oe a zine ei - 02 0 For every other animal iicociied, for expenses of Eesh; ‘ack sum per deine as to fhe Local Authority may seem fair and reasonable not exceeding ae - O10
Note :~-The daily expenses fixed by the Local Authority may in the discretion of the Local Authority relthee form part of the revenue of the Local Authority or be paid to the pound-master for his own use.
PotNnD DUEs-- SOUTHERN PROVINCES.
For every head of cattle impounded, a penalty of —... és se ae aes - 0 2 0
Por every other animal impounded, a penalty of sas = ai coe te -~ 01 0 Note :---These ‘penalties shall form part of the revenue of the local audlibint:
Vor every head of cattle impounded, for expenses of keep, for cach day oes - 01 0
For every other animal impounded, for expenses of keep, for each day ... ee 00 6
Note :—These expenses shall be paid to the pound-master for his own use. Days to be reckoned front the hour of impounding.
Licenck FoR DRUMMING,
Between 6 a.m. and 10 p.m. au ac Be ee ea tas Free. Between 10 p.m. and 6 a.m., per hour or part of an hour on ent wes con ~~ 05 0
Se eA ie TENE Ree Beane eS Se
A 40 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
FREES FOR VEHICLE LICENCES.
£s. da Bicycle or Tricycle ... das evi me 05 0 Hand-cart or Barrow . aes 2h nee oes Soe bs ee - 0 2 6 Bath-chair, Rickshaw, or Go-Cart_ eae We oc a re Bee re - 07 6 Two-wheeled Oarriage, Cart or Truck ete a as ro oes -. 010 0 Four-wheeled Carriage, Oart or Trolley .. < 015 0 For a new licence and metal plate to take the ‘place of one ‘lost 0 or r stolen 020
For licences taken out after the 30th June, one-half of any of the above rates will be charged, but no half-yearly licences will be issued in respect of the first half of the year.
No fee is charged
(a) for the registration or for a licence issued in respect of a motor vehicle or trailer owned by the Government, or
(b) for a driver’s licence to a Government servant employed to drive only motor vehicles belonging to the Government, but such licence without a fee does not authorise the person named therein to drive any vehicle other than a vehicle belonging to the Government.
A Local Authority may, with the approval of a Chief Commissioner reduce all or any of the fees specified.
Any person who holds a licence in respect of a vehicle issued under these rules in any Second Olass Township, or issued under the bye-laws of any First Class Township shall not, whilst such licence is in force, be required to take out a further licence in respect of the same vehicle in any other Township of the Second Olass :
Provided, however, that if the fee paid for the licence is less than the fee which is required for a similar licence in the Township in which the vehicle is being kept or used, the holder of the licence shall pay to the Local Authority of such Township the difference between the fee paid for the licence and the fee which is required for a similar licence issued in such Township.
By Rules No. 5 of 1922, made under the Townships Ordinance, the following dues are prescribed and are payable in all Townships of the Third Olass in the Colony and Southern Provinces :—
PounD DuEs. £5 d
For every head of cattle impounded, a penalty of... eos oes ee $38 ~~ 0 2 0
For every other animal impounded, a penalty of gar aay aks wes see -~ 010 Note :—These penalties shall be paid into General Revenue.
For every head of cattle impounded, for expenses of keep, for each day... eee -~ 01 0
For every other animal impounded, for expenses of keep, for each day ... eae -~ 0 0 6
Note :—These expenses to be paid to the Poundmaster for his own use. Days to be reckoned from the hour of impounding.
MARKET DUuEs.
By Rule No. 4 of 1917 made under the Markets Ordinance, the following tolls and stallages are prescribed and are payable in all Townships of the Second Class in the Northern Provinces by persons selling food or merchandise or carrying on their trade or calling in a market :—
Tailors, and vendors of cloth
OF general goods } for each person... 2s, 6d. per month or part of a month. Butchers and Leather-workers nr . +. 2s. Od. 7 % ” Vendors of bread, kolas or
native foodstuffs... ae %5 me «Is. 6d. as es ” Grass cutters, vendors of fuel,
sugar cane or Zana mats Po A «Is. Od. = ” Barbers... sad aes es ‘ 7 « Ls. Od. - “3 ”
Kano TOWNSHIP.
Petty Traders in Foodstuffs and
Minor articles a for each person .. 3d. mf a ‘
Kapuna TOWNSHIP.
By Bye-Laws made under Section 5 of the Markets Ordinance. Casual traders or persons carrying on their calling in the market oe aes a wee ose oes 1d. per day. Jos TOWNSHIP.
Hawkers ose ee See ots ses oat eae ee 1s. per month or part of a month.
Srorion 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
SOUTHERN PROVINCES.
MARKET DUES.
By Rules made under Section 5 (1) of the Markets Ordinance (Chapter 58) the following ‘stallages are prescribed and are payable in all Townships of the Second Class in the Southern P by persons selling food or merchandise or carrying on their trade or calling in a market :- -
PERMANENT STALLS. Temporary Srauns. Township. 7 ae ne Aaa em, ae ; Halt ; i ie _{ Hale | Monthly. | Quarterly. Yeurly: Yearly. | Monthly. | Quarterly. | Yearly i ks ; 7 pe bee j a ee £s.d) Es.d| Es d) Lsdj £ sdj €s ds £ 8. dl Enugu... = 6o|owol100i — ,o38o0loe6o! Calabar ... 02 6 _ = | = 01 0! = ' — | Port Harcourt ... : a \ — -- a } — i — - A Aba on 02 6 = al 150; 0 1 0 = = | Onitsha ... 100; — - _ The following stallages are also paid : — SAPELE TOwNSHIP. A.— Permanent closed stalls ped Bee oe FS 5s. per mensem or 15s. ,, quarter. B.-- Permanent semi-closed stalls as at as 3s. ,, Mensem or
8s. ,, quarter. ©. (i) Permanent open stalls other than stalls Nos.
0 224 to C237 ae AOS Wa at ae 1s. ,, mensem or 3s. ,, quarter.
(ii) Stalls Nos. 0224 to 0237... ies Be he 4d. ,, mensem or 1s. ,, quarter.
D.— Temporary open sheds wee sss aes aes 1s. ,, mensem or
3s. ,, quarter. WARRI TOWNSHIP.
Open Temporary Stalis Bea sea oes rs aes 1s. per mensem. » Butchers’ * oe ies ee te noe 5s. yy = » Permanent ,, ie ase ee $58 ae 28. ,, a Lock-up Permanent Stalls ... wee dfs ahs a 5s i or
£1 5s. per half-year. Lock-up Permanent Stalls (with Krontages on New
Market Road, Hausa Road and Alder’s Town Road) 15s. per mensem or v3 per half-year.
ONITSHA ‘TOWNSHIP.
Produce Market: Permanent Stalls ... aa ae 20s. per half-year. Temporary ,, «.. aes wes L085. 35°) i
CALABAR TOWNSHIP.
| Casual traders or persons carrying on their calling in the market 1d. per day. | Or if paid in advance for the Marina Market in respect of selling food or merchandise for the month or part Is.
SLAUGHTER HOUSEs.
By Rule No. 2 of 1917 made under the Public Health Ordinance (Chapter 56) the following fees are prescribed :— £ ( ( ( (
For a licence for a private slaughter house, per month or part of a month
For a licence to slaughter cattle on private premises, per head ... one
sheep and swine, on private premises, per head i ” a goats on private premises, per head ... aie se ais
Subject to the provisions of any bye-law made under Rule 26 the fees set out in the third colu under shall be due and payable in all townships for the services set out in the first column i of the animals specified in the second column; but such fees may be reduced by the local i of any township of the second and third class to amounts not less than those set o1 fourth column.
ee ee
” ”
A 42 Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
SLAUGHTER HovusEs—continued.
Minimum to which
Services for which fee is payable. Animal. Normal fee, per head.| fee may be reduced, per head. £s. d. £s. d.
For inspection, examination, and if passed | All .
for slaughter, for issuing a certificate of fitness, | Cattle ... 03 0 010 in respect of animals to be slaughtered in a | Sheep ... 010 001 public or licensed slaughter house. Swine ... 010 001 Goats ... 010 001
The Governor may by notice in the Gazette exempt any area or place from the operation:
of this rule.
BAKE-HOUSE REGISTRATION HEE.
For the registration of any bake- -house, dairy, aerated water manufactor, we eating i laa £s d food-preserving and food-preparing house vas ee a oes - Ea - 05 0
PusLic BURIAL GROUNDS.
There is levied under Regulation No. 41 of 1917 made under the Births, Deaths and Burials Ordinance (Chapter 47) :—
A charge of two shillings for every square foot of superficial area of grave space granted for the construction of a brick vault.
For a grave space in which a vault is not constructed and except in that portion of the cemetery allotted for free burials a uniform charge of 5s. for each grave space.
For every grave space enclosed by curb, rails, chains or any other form of enclosure, and for every headstone or other mark erected in permanent material, a uniform charge of two shillings per square foot of grave space provided that no fee less than three pounds four shillings shall be charged.
When the Governor shall make an Order for the exhumation of a body he may require the person
applying for such Order to pay a fee of such amount, not exceeding five pounds, as the Governor may determine.
NORTHERN PROVINOKS.
TOWNSHIP RATES LEVIED UNDER “THE TOWNSHIPS ORDINANCE” (CHAPTER 57). KADUNA.
5% of the annual value of tenements. LoxkoJa.
5% of the annual value of tenements. KANno.
5% of the annual value of tenements. ZARIA.
5% of the annual value of tenements. Jos.
5% of the annual value of tenements.
SOUTHERN PROVINOKES.
TOWNSHIP RATES LEVIED UNDER “THE TOWNSHIPS ORDINANCE” (CHAPTER 57). EnuGu. 1% of the annual value of the tenement.
SaPELE. 4% of the unimproved value of the tenement.
WARRI. 4% of the unimproved value of the tenement.
The following tenements are exempt from the payment of the said rate : — (a) Cemeteries. (b) Government premises not leased to any person. (c) Places of worship. (d) Public recreation grounds.
(e) Tenements occupied by Government or Assisted Schools within the meaning of the Education (Colony and Southern Provinces) Ordinance, 1926,
(f) Those parts of the villages of Okere and Agbassah lying within the Township of Warri.
Srecrion 1. Aa
SCHEDULE OF TAXES, DUTIES AND FEES.
WATER RATES.
Under the Waterworks Ordinance (Chapter 63), rates are levicd in Lagos aad the Southern and Northern Provinces as shown in the following notes.
LAGOS.
A general water rate is levied in respect of all tenements within Lagos assessment area at the rate of 5% of the annual value of the tenements, provided that in the Yaba Hstate area, the rate shall be 17 of the unimproved site value of the tenements until such time as the title to any of the tenements devolves, after which the rate payable in respect of such tenements shall be 5% of the anuual value.
The following tenements are exempt from Lhe gencral water rate :—
a) Tenements on which no building whether of a permanent or temporary nature is erecied. b) Cemeteries.
c) Government premises where such premises are not leased to any person.
d) Places of worship.
e) Public recreation grounds.
(f) Premises occupied by any social club or clubs constituted solely for the purpose of any game or
sport.
(g) Tenements (not including Swimming Baths) occupied by or comprising Government or Assisted Schools within the meaning of the Education (Colony and Southern Provinces) Ordinance (No. 15 of 1926) in so far as the buildings thereon are used exclusively as such schools.
(h) Tenements the annual valuc of which does not exceed £6. Provided that when more than one of such tenements is owned by the same person, the exemption shall extend to only such one of such tenements as is of the least annual value.
The payment of the water rate in respect of a tenement to which there is a private service entitles the tenement to the supply of such quantity of water as may be prescribed by regulations under section 18 of the Waterworks Ordinance, without further payment.
The price of water supplied, other than to premises subject to the general rate, is at the following tates :—
(a) To the Nigerian Railway and Government Departments on a metered supply 2s. 6d. per 1,000
gallons. (b) To Non-Government vessels at the Customs’ Wharf, Lagos and at the Wharves 8s. 4d. per
at Apapa, Iddo and Ijora 1,000 gallons. (c) To vessels at private wharves, provided that hoses and other appliances are 5s. per 1,000
supplied by the owner of the Wharf gallons. (d) To Non-Government vessels by Marine Lighter See 8s. 4d. per ton.
(e) To Government residential premises where not leased to. any ‘person “and to which water is supplied but not by meter. 5/ on an assessed annual value of the premises, provided always that Government residential premises occupied by (1) Officers in the service of the Government appointed to such service before 12/1/07, or (2) Nursing Sisters shall be ereInpl from such charges.
(f) To Government buildings, not metered iss 5 é ist i .. £10 perannum for the first tap and £2 per annum for each addi- tional tap.
(g) To Market Gardens, where supply is metered — a ree was ... 1s. per 1,000 gallons.
(h) To Swimming Baths and premises occupied by any social club or club 6d. per 1,000 constituted for the purposes of any game or sport gallons.
(i) Excess consumption. All water used in excess of the quantity which payment 2s. 6d. per of the general rate under section 9 of the Ordinance would secure at 2s. 6d. 1,000 gallons. per 1,000 gallons. "4 To public recreation grounds, cemeteries and places of worship .. ech Free. (k) To premises occupied by or comprising Government or Assisted Schools within the meaning of the Hducation (Colony and Southern Provinces) Ordinance (No. 15 of 1926) in so far as the ues ether than SERINE satng) are used exclusively as such schools .. Be .. Free.
The price of water supplied to premises not owned ey Goverament iia not mantionsd above is :—
(a) For water supplied outside the Lagos Township area, but not by meter, at the rate of 5% of the annual value of the premises.
(b) For water supplied by meter, 2s. 6d. per 1,000 gallons. Water is sold at public selling stations at the rate of ;/5d. per 4 gallons.
Rents to be paid for meters are as follows :—
s. d 3” meter 1 0 per month or part thereof. oe i 1 6 uy ” ” ” oa 20 » » ” ” ee 30 ». ” ” y * oe ae: 3! ys 60 » » ” ”
A4 Section 1.
SCHEDULE OF TAXES, DUTIES AND FERS.
SOUTHERN PROVINOKS. ONITSHA PROVINCE.
In the Township of Onitsha and in the Township and Urban Area of Enugu, a general water rate is levied in respect of all tenements at the rate of 5% of the annual value of the tenements.
The price for excess consumption of water supplied by means of a private service to any tenement is at the rate of 1s. 6d. per 1,000 gallons. ‘‘Hxcess consumption” is defined as the amount of water consumed in excess of the allowance covered by the payment of the water rate, which is the amount of water which that payment would secure at the price of 1s. 6d. per 1,000 gallons.
The price of water snpplied to Government Department is 1s. 6d. per 1,000 gallons. The following tenements are exempt from payment of the general rate :— Onitsha.
(a) Cemeteries.
(b) Places of worship.
(ec) Public recreation grounds.
(d) Government premises not leased to any person.
(e) Tenements occupied. by Government or Assisted Schools within the meaning of the Hducation
(Colony and Southern Provinces) Ordinance, 1926.
Enugu.
(a) Cemeteries.
(b) Places of worship.
(c) Public recreation grounds.
(d) The Township Slaughter House.
(e) Government premises not leased to any person.
CALABAR PPOVINOE. CALABAR TOWNSHIP.
Where water is supplied by means of a private service to any tenement, the price of water is 1s. 3d. per 1,000 gallons, provided that the following tenements shall be exempt from any charge for water supplied.
(i) Government residential premises occupied by (a) Officers in the service of the Government appointed to such service before 12/1/07, or (b) Nursing Sisters.
(ii) Cemeteries.
(iii) Public recreation grounds.
A general water rate of 2s. per annum is levied on all male persons of 16 years and over except those persons residing in premises for which a rate is paid for private supply.
CAMEROONS PROVINCE. VICTORIA AND BUEA.
A general water rate is levied at the rate of 5% of the annual value of all tenements within the areas of Victoria Old Town, Buea Government Station, Buea Stranger Town, Buea Farms, Basel Mission Estate and Moliwe Farm.
The following tenements are exempt from payment of the general water rate :—
(a) Cemeteries.
(b) Public recreation grounds.
(c) Places of worship.
(d) Slaughter houses.
(ec) All tenements in which private services are installed.
(f) Government premises.
(g) Tenements on which no building, whether of a permanent or temporary nature is erected.
(h) Tenements occupied by or comprising Government or Assisted Schools within the meaning of the Kducation (Colony and Southern Provinces) Ordinance (No. 15 of 1926), in so far as the buildings thereon are used exclusively as such schools,
For water used by Government Departments and in all tenements where private services are installed, the fallowing rates are charged :— Victoria Old Town ies es wae ise 1s. per 1,000 gallons. Buea areas as above ... sles ae rc 9d. ,, 3 ss
ee ee oes
1
, re ee
Section 1. A 45
SCHEDULE OF TAXES, DUTIES AND FERS.
NORTHERN PROVINOKES. ADAMAWA PROVINCE.
In Yola Government Station water rates are levied annually as follows on tenements of the types described :—
£s. d Beetdensy ei Pr Kis ae aoe sem D8: 00-0 A2 eee Sih sae eer oath -- 12 0 0 A3 eas ae ate as one eae - 10 0 0 Semi- -permanent as eee aes fad ga 9: 20: 30: Temporary... see aie aise as sxe 6 0 0 Olerks’ Quarters... oa oe nae ae 0 8 0
In Jimeta Town, water rates are levied annually as follows on tenements of the types described :—
£ sd Hospital say wea ene des ace -- 36 0 0 Commercial : es see og aes 90 0 Government Offices. — oat wee igs 8 0 0 Clerks’ Quarters ca 08 0
A clerk assessed as above shall not be required to pay the general rate.
A general water rate of 4s. per annum is levied on every male person of 16 years and over resident in the Town of Jimeta.
ILORIN PROVINCE. Water rates are levied annually as follows on tenements of the types described :—
£s da. A2 Ses oe i er oe wee eas 9 0 0 per annum. AZ... ae aa Bs vis mt eee 600 ,, a Bush houses ... t ace a3 ise ue 200 , oy Government Offices” ats ia ae wes 300 , sf Olerks’ Quarters”... aa ee bag ae 010 0 ,, “
The price of water supplied to the Ilorin Native Administration is 1s. 6d. per 1,000 gallons. ZARIA PROVINCE. Kapbuna TOWNSHIP.
A general water rate is levied annually on all persons over 16 years. The rate for males is 4s. and for females 1s.
The occupier of any tenement where a private service is installed is required to pay annually £10 for the first tap and £2 for each subsequent tap, to a maximum of £18.
Where the water supplied is metered, the rates are :—-
8. d. Railway Department ... ar oer see ni 2 6 per 1,000 gallons. Other metered supplies 4 6
” ” for the first 2,000 gallons per month and 1s. 4d. per 1,000 gallons of additional consumption per month.
At public selling stations water is sold at the rate of ,,d. per 4 gallons.
MISCELLANEOUS FEES AND LICENCES. FEES PAYABLE FOR LICENCES AND PERMITS ISSUHD UNDER “THK ARMS ORDINANCE” (CHAPTER 132),
2s. d.
1, Fora licence for a private warehouse for the deposit uf gunpowder ... ani . 2 0 0 2. For a licence for a preente warehouse for the deppers of flint-lock guns, lead shoe oa
flints ie . 25 0 0
Provided that when ‘the same wareliouse is licensed both for ammunition and flint- lock guns, the above fees shall be paid in respect of one licence only. 3. For a licence to import arms and ammunition by land or inland navigation :— For every arm ; wee see or on on gee -- 0 2 6 For every 100 cartridges or r part thereof 0 2
A 46
4.
5.
6.
7.
Section 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
MISCELLANEOUS FEES AND LICENCES--continued. Zs
Exemption :—Licences issued under section 6 of the Ordinance in respect of arms and ammunition in transit under section 7 of the Ordinance and declared to be solely for the use of the administration of the territories mentioned in the said section 7.
For a licence to withdraw arms and ammunition from a public warehouse or private warehouse ate es res ane wa sas sae ae se eae ae we O 4 Provided that no fee shall be charged for a licence issued to a civil officer of the Government authorising him to withdraw a revolver or to a military officer authorising him to withdraw any arm forming part of his equipment as such officer. For a licence to bear arms ah aah Bs eaz es a Mas ae ot w O05
Provided that no fee shall be charged for a licence issued to a civil officer of the Government authorising him to bear a revolver or to a military officer authorising him to bear any arm forming part of his equipment as such officer.
For a permit granted in respect of arms and ammunition in transit :— For every arm Z sn ot For every 100 cartridges... oe oe aoe ots 55 wie ais nits ww O12 Exemption :—Permits issued under section 7 of the Ordinance in respect of arms and ammunition declared to be solely for the use of the administration of the territories in such section mentioned. For a licence to keep a repairing establishment. ... aes tee sen tee a ~~ 20
BY “THE SALES BY AUCTION ORDINANCE” (CHAPTER 145) THE FOLLOWING FEES ARE PRESCRIBED.
Licences extending to all parts of Nigeria to which the Ordinance applies:
£ s.
For an auctioneer’s licence without privilege of agents for a year ... oe sor os 24 0
For an auctioneer’s licence without privilege of agents for half-year ue Se -. 1410
For an auctioneer’s licence with privilege of agents for a year cae age sais «- 26 10
For an auctioneer’s licence with privilege of agents for half-year... a ee .. 1512 Licences extending to all parts of the Protectorate to which the Ordinance applies:
For an auctioneer’s licence without privilege of agents for a year ... aoa oss -. 20 0
For an auctioneer’s licence without privilege of agents for half-year ahs ae -» 1210
For an auctioneer’s licence with privilege of agents for a year dee eed a53 .- 2210
For an auctioneer’s licence with privilege of agents for half-year ... a6 iat -- 1310 Agents’ Licences.
For an agent’s licence for a year 2 0
For an agent’s licence for half-year 14 Occasional Licences.
For occasional] licence for one day ... a ae “ee ae Se ee Oe rr 010
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Birtus, DEATHS AND BURIALS.
By the Births, Deaths and Burials Ordinance (Chapter 47), it is prescribed that Births and Deaths are registrable in the cases following :—
(a) All births and deaths occurring amongst non-natives in Nigeria or in the territorial waters
of Nigeria.
(b) All births and deaths occurring amongst natives in any area or territorial waters of Nigeria defined by any Order in Council made by the Governor under this Ordinance, and accordingly.
All Births and Deaths occurring amongst natives in certain areas have been made registrable by Orders-in-Council as follows :—
By Order-in-Council No. 10 of 1st April, 1918, for the Township of Lagos.
” Aaa » No. 16 of 28th July, 1925 for the Township of Kano.
° = ‘ s No. 22 of 28th June, 1926, for the Township of Calabar.
” 3 FS ag No, 57 of 28th December, 1931, for the Township of Port Harcourt. ” ” ” ” No. 78 of 15th December, 1936, for the Township of Enugu.
9 EA a5 a No. 6 of 22nd February, 1937, for the Township of Aba.
” ” ” a No. 1 of 1938 for the town of Minna.
By Order under the Native Authority Ordinance Births and deaths are further registrable in the
Kgba Division of Oyo Province and in Oyo Town.
The birth of a child still-born is not registrable under these Ordinances.
Szction J. A 47
SCHEDULE OF TAXES, DUTIES AND FEES.
“
BY REGULATIONS NO. 50 oF 1933, UNDER ‘‘THE CINEMATOGRAPH ORDINANCE” 1933, THE FOLLOWING FEES SHALL BE PAID FOR LICENCES :—
(a) £1 for each month or part of a month for which it is granted. (b) 5s. for each week or part of a week for which it is granted.
2s. 6d. for every reel of films or part of a reel submitted to a censorship committee for censoring.
OoMPANIES.
UNDER “THE COMPANIES ORDINANCE” (CHAPTER 138) THE FOLLOWING FEES ARE LEVIED:—
I—By a company having a share capital :— For registration of a company whose nominal share capital does not exceed 2,0001._... - 200
For registration of a company whose nominal share capital exceeds 2,000l. the following fees, regulated according to the amount of nominal share capital (that is to say);
For every 1,000!. of nominal share capital, or part of 1,0001., up to 5,0001. ed . 100
For every 1,0001. of nominal share capital, or part of 1,0001., after the first 5,0001. up to 100,000... % bes sts a des ae sad see sa oe ss
For every 1,0001. of nominal share capital, or part of 1,0001., after the first 100,000 ... 0 1 0
For registration of any increase of share capital made after the first registration of the company, the same fees per 1,000l., or part of a 1,0001., as would have been payable if the increased share capital had formed part of the original share capital at the time of registration.
Provided that no company shall be liable to pay in respect of nominal share capital, on registration or afterwards, any greater amount of fees than 501., taking into account in the case of fees payable on an increase of share capital after registration the fees paid on registration.
For registering any document by this Ordinance required or authorised to be registered, other than the memorandum or the abstract required to be filed with the registrar by a receiver or manager or the statement required to be sent to the registrar by the liquidator in a winding-up Fs or aie ‘ aa a3, eu aes a
For making a record of any fact by this Ordinance required or authorised to be recorded by the registrar ose aes ae eae ase ae a ee see ase wad ce
IL—By a company not having a share capital :—
For registration of a company whose number of members, as stated in the articles, does Not exceed 20... re ae aes ves ass a ves ee bes ees -- 2 0 0
For registration of a company whose number of members, as stated in the articles, exceeds 20, but does not exceed 100... fs By i is ase oe ae as «i 50 @
For registration of a company whose number of members, as stated in the articles, exceeds 00, but is not stated to be unlimited, the above fee of 5l., with an additional 5s. for every 50 members or less number than 50 members after the first 100.
For registration of a company in which the number of members is stated in the articles to be unlimited Si MA es asked a ee ae vee 200 °=20
For registration of any increase on the number of members made after the registration of @ company in respect of every 50 members, or less than 50 members, of that increase 0 5 0
Provided that no company shall be liable to pay on the whole a greater fee than 20/. in Tespect of its number of members, taking into account the fee paid on the first Tegistration of the company.
For Tegistering any document by this Ordinance required or authorised to be registered, other than the memorandum or the abstract required to be filed with the registrar by &Teceiver or manager or the statement required to be sent to the registrar by the liquidator ina winding-up esse ee tee teen eee BO
For Making a record of any fact by this Ordinance required or authorised to be recorded by the registrar ae ome ioe ae eee wee aa as es sia Se
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A 48
Srcrion 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
III.—Miscellaneous :—
For inspecting any document kept by the Registrar For each certificate of registration For a certified copy of, or extract from, any document, “for each folio
IV.—See also “ Companies” under stamp duties.
REGISTRATION OF BUSINESS NAMES.
UNDER “THE REGISTRATION OF BUSINESS NAMES ORDINANCE, 1926” THE FOLLOWING FEES
ARE LEVIED :—
Upon registration of a business name Ake
Upon notification of any change under section 7 of the: Onltnands.,
For every search in any register book, register or file . :
For a certified copy of any entry in any register ies or ieristen af any filed dbaiment
The following fees shall be paid by the public for the services of Officers when required to attend at
Customs FEEs. UNDER “THE CUSTOMS REGULATIONS” (NO. 6 OF 1924).
times other than those prescribed as the hours of attendance :—
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Rank of Officers. For bat shove er part £ os. d. Huropean—Olass A 0 12 6 Po Olass B ry 0 7 6 African—Principal Customs Officers 0 5 0 ‘5 Senior 3 a 0 4 0 ag 1st Class mr 3 0 3 0 ar 2nd Olass iv re 0 3 0 << 3rd Class 8 ee 0 2 0 % Probationers 0 2 0
Services may be performed by the Customs for the public for which the following fees shall be paid :—
ScALE OF FEES FOR SERVICES REQUIRED BY THE PUBLIC.
Certified copy of invoice, per 100 words or part thereof.. Certified copy of any bill of entry, per 100 words or part ‘thereof ws Landing certificate, for each original bill of entry on which the goods were entered Certificate of the examination and verification of the contents of packages, for every package Certificate fo the examination ‘and verification of ‘the contents of packages (other than liquids) appearing to be broken or damaged, for every package Certificate of the gauging or measuring of any receptacle containing liquid when such certificate is required by the importer for his own use :— Packages containing in all 100 Imperial gallons or under Packages containing over 100 Imperial gallons in all, per 100 eaters Certificate of loss per package... Provided that when more than one package is lost ‘at the same bine ‘by the same accident the fee shall not be more than five shillings.
Certified copy of any document not specified cones enplesst is entitled to have such copy) per 100 words or part thereof
For the services of an officer required by any pareon at places ‘than a | warehouse, per hour or part thereof during which such officer is absent from the Custom House
Supplying information relating to the trade or navigation of the Colony or Brdtestorate such fee, if any, shall be charged as the Comptroller may decide.
Certified copy of any document not specified (provided pple ant is entitled to have such copy) per 100 w ords or part thereof “ee wes
For the services of an officer required by any person at places stat than aw seaielionndy per hour or part thereof during which such Oflicer is absent from the Custom House
Supplying information relating to the trade or navigation of the Colony or Protectorate such fee, if any, shall be charged as the Comptroller may decide.
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Section 1. A49
SCHEDULE OF TAXES, DUTIES AND FEES.
DoG LICENCES.
“The Dogs Ordinance” (Chapter 98), as amended by Regulations No. 1 of 1936. £s dad For each Dog (annual) in all Townships in the Colony and Southern Provinces (including the Cameroons under British Mandate) ae on a va - 010 0
For each Dog (annual) in the Northern Provinces (including hives parts siet ee Can meroons under British Mandate included in the Northern Ppaemces) where the system of
badges and licences is in force ... ‘ . ees -. 0 3 0 For each Dog (annual) in Native Adraidiversatan Aan in tie Noda eiawiina where the system of badges and dog licences is in force... aa wae aa a - O 7 0
OHEMISTS’ AND DRUGGISTS’ AND DIsPENSERS’ LICENCES.
Levied under “ The Poisons and Pharmacy Regulations ” (No. 47 of 1927 as amended by No. +4 of 1928 and as amended by No. 19 of 1934.) For admission to the examination for a aneorree certificate :—
First time ... asa 2 af wes <3 og - 2 00 Subsequent time (after failure to attend or fniliigo:t to naass ails oy ies ies ae 2 10.0 For admission to the examination for a ee asa chemist and druggist: - First time ads ee 3.00 Subsequent time (after failure t to sieteand or taitiine to ane 200 For a certificate of examination nen * tes ave tes $25 eee aga . 010 0. For a diploma sas oes 3.6 «6 For registration as a dispenser asi ea * es wea Sad wee - 100 For an endorsement on a dispensers’ licence as in ‘Form p in the first Schedule to the Ordinance per annum was at ey ian ast we ie age -» 010 0 For registration as a chemist and druggist ... Pa ea dea ac $33 a - 2 0 0 For a licence as a dispenser (after registration) per annum _... saa ar ns -« 010 0 For a licence as a chemist and druggist (after registration) per annum ves ne - 100 For a permit to a Missionary ... ae wis se a aes gee baa aes ee — FoRESTRY I'gxs.* UNDER “THE FORESTRY REGULATIONS.” ‘The following fees shall be paid :— (i) When a licensed area exceeds 25 square miles in extent :— &£s. da (a) By the applicant for a licence :— Q Upon application na aes aes es we gee -~ 500 (2) Upon execution of the ‘licence. aes or -. 10 0 0 (b) By the transferee of a licence on consent being | given ‘for transfer - 5 00 (c) By a licensee— (1) Renewal Fee... 100
(2) The fees and royalties ‘specified in Schedule Ain respee t of ever Ay tree taken under his licence. (ii) When a licensed area does not excced 25 square miles in extent the fees shall be :-— (a) (1) Upon application (2) Upon execution ... (b) Transfer aes (c) (1) Renewal ... (2) The fees and royalties ‘specified in Schedule AS in repect ‘of every tree taken under his licence. A fee of 18. shall be paid for every fuel permit and for every hundred cubic feet of fuel stacked a fee of fivepence and a royalty of threepence.
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1st class trees. Kee 50/- — Royalty 10/- Sadi se » 8261, 7/6. 3rd, ” + 20/- ” 5/- 4th 4 oy » 10/- ” 2 6d. Sth, 9 » «2/60. ” Gd.
© These fees to be charged as from [st February, 1938. Protectep MInoR FOREST PRODUCE. 1st Class. Fee 15/- Royalty 5/- per permit. 2nd Class.
AU Poles from trees of Olasses 1 to 3 of Schedule A under 24 inches minimum girth and any length, ee and 6d. royalty =2s. 6d.
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A 50 SEctTIon 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
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5.
(Any pole larger than 24 inches minimum girth shall be charged for at timber rates). (ii) All species except trees of Classes 1 to 3 of Schedule A inclusive:
(a) Over 12 to 18 inches minimum girth and any length 6d. per pole fee and 2d. royalty=8d. per
pole. (b) Over 9 to 12 inches minimum girth and any length over 10 feet, 10s. per 100 fee and Qs. 6d.
royalty =12s, 6d. per 100 poles.
(ec) Over 6 to 9 inches minimum girth and any length over 10 feet, 5s. 6d. per 100 fee and 2s, royalty =7s. 6d. per 100 poles.
(d) Under 6 inches minimum girth and any length or under 10 feet in length and under 12 inches. girth, 2s. per 100 fee and 6d. royalty =2s. 6d. per 100 poles.
(e) “ Bamboo” poles—taken from midribs of the tombo or any other palms or real bamboos—’7s. 6d. fee and 2s. 6d. royalty per 100=10s.
(f) Fan palm es per 100 if the fees on the palm felled have not been paid, 20s. fee and 5s,. royalty =25
If the fees ee ‘been paid, nil, but a removal pass under regulation 17 is necessary.
(g) Piassava fibre from the stem and midribs of raphia palms 7s. 6d. fee and 2s. 6d. royalty =10s.
Fibre from other palms, and fibres from Phrynium, Firmiana barteri, Bauhinia spp., Antiaris spp. Calotropis spp., Pandunus, etc., 5s. fee and 2s. royalty =7s. 3rd Class.
Fee 4s. 6d., Royalty 1s. 6d., per permit.
LAND REGISTRATION FEES.* UNDER “THE LAND REGISTRATION ORDINANCE, 1924,” AS AMENDED BY REGULATIONS NO. 11 oF 1925.
FEES. £s dad
Upon delivery of any instrument for registration :— (a) Instruments of not more than 300 words :— (i) when delivered for registration within 60 days of the date of execution if executed in Nigeria or within twelve months of the date of execution if executed elsewhere 010 0: (it) when delivered for registration after 60 days have elapsed since the date of execution if executed in Nigeria or after twelve months have elapsed since the date of execution if executed elsewhere... 8s ee ame oes ue - 510 0 (b) Instruments of more than 300 words :— (i) when delivered for registration within 60 days of the date of execution if executed in Nigeria or within twelve months of the date of execution if executed elsewhere 1 0 0
(ii) when delivered for registration after 60 days have elapsed since the date of execution if executed in Nigeria or after twelve months have ene since the
date of execution if executed elsewhere a 7 a ie 600 The above fees to include the fee for comparing the copy with the adiginall For every attestation of an instrument under section 8 (1) F 026 For every search in the records for every half-an-hour or part thereof ee os -~ 0 2 6 For a certified copy of any registered instrument for every 100 words 020 and for every plan re ies is - ae sd tee . 5s.to1l 0 0
as determined by the Registrar ianbordinet to the amount of w ork} inv’ ile ed. For comparing, if required, any instrument with the Register thereof, for every 100 words 0 1 0
MARRIAGE LICENCES.*
Under section 37 of “The Marriage Ordinance” (Chapter 68), the following Fees are levied
For filing every notice and entering same.
For issuing of each certificate, or Henitey e copy puahor For certifying an extract z
On every marriage in Registrar’s office
Special licence
by Registrars of Marriages : —
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UNDER “THE MEDICAL PRACTITIONERS AND DENTISTS ORDINANCE” (CHAPTER 46), THE FOLLOWING FRE* IS LEVIED :—
For each registration of a Medical Practitioner or Dentist ... aes sie aes aes - 10 0
ra temporary licence ... ee A aed aa ies Bee ine ase ane - 11 0
BY ORDINANCE NO. 45 OF 1938 MADE UNDER “THE MONEY-LENDERS ORDINANCE” (CHAPTER 147), THERE IS PRESCRIBED :— ;
For each licence a fee of ea ne ar ane Rela ate Sais re ae? asi -~ 100
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Section 1. !
SCHEDULE OF TAXES, DUTIES AND FEES.
BY REGULATION NO. 15 oF 1927, MADE UNDER “THE MOTOR TRAFFIC ORDINANCE” (NO. 10 oF 1927),
THE FOLLOWING FEES* ARE PRESCRIBED: -~ Per Annum. — Per Quarte
Vehicles other than commercial vehicles except hackney carriages. £s. d. £s ¢ Motor cycle (with or without side car) 110 0 010 0 Motor vehicle, nett weight not exceeding 5 ewt. 110 0 010 0 Motor vehicle, nett weight exceeding 5 cwt. but not exceeding 1ewt. |. a 8 0.0 1 0 0 Motor vehicle, nett weight exceeding 12 cwt., but not exceeding 20 cwt.... - 600 2 0 0 Motor vehicle, nett weight exceeding 20 ewt., but not exceeding 30 cwt. 9 0 0 3.0 0 Motor vehicle, nett weight exceeding 30 cwt. ... a . eer -- 12.0 0 4 0 0
Commercial vehicles other than hackney aieien Motor vehicle, gross weight not exceeding 30cwt..... os - 9 0 0 3.0 0 Motor vehicle, gross weight exceeding 30 cwt. but not exceeding 40 cwt. -- 12:0 0 40 0 Motor vehicle, gross weight exceeding 40 cwt. but not exceeding 50 cwt. - 15 00 5 0 0 Motor vehicle, gross weight exceeding 50 cwt. but not exceeding 60 cwt. -. 18 0 0 6 0 0 Motor vehicle, gross weight exceeding 60 cwt. but not exceeding 70 cwt.... . 21 0 0 7 0 0 Motor vehicle, gross weight exceeding 70 cwt. but not exceeding 80 cwt.... -. 24 0 0 8 0 0 Motor vehicle, gross weight exceeding 80 cwt. vut not exceeding 90 cwt.... -. 27 0 0 9 0 0 Motor vehicle, gross weight exceeding 90 cwt. ... ie sss es ey: -- 30 0 0 10 0 0 Trailer, gross weight not exceeding 10 cwt. ‘ aia = - 100 06 8 Trailer, gross weight exceeding 10 cwt. but not exceeding 20 owt. ee 200 013 4 Trailer, gross weight exceeding 20 cwt. but not exceeding 30 cwt. ... 3.0 0 1 0 0 Trailer, gross weight exceeding 30 cwt. but not exceeding 40 cwt. ... 400 1 6 8 Trailer, gross weight exceeding 40 cwt. but not exceeding 50 cwt. ... 5 00 113 4 Trailer, gross weight exceeding 50 cwt. but not exceeding 60 cwt. ... 6 0 0 200 Trailer, gross weight exceeding 60 cwt. but not exceeding 70 cwt. ... 700 26 8 Trailer, gross weight exceeding 70 cwt. but not exceeding 80 cwt. ... 8 00 213 4 Trailer, gross weight exceeding 80 cwt. but not exceeding 90 cwt. ... 9 00 3.00 Trailer, gross weight exceeding 90 ewt. ase oe ails 10 0 0 3.6 8 Dealer’s Licence ee 400 1 6 8
- For two quarters, the secapiec tins fea sitet is double the are Spneouibite fee per quarter.
HACKNEY AND STAGE CARRIAGES. In addition to the above appropriate licence fee there shall be payable :— For a hackney carriage licensed to eaeny. not more than five penne (including
the driver) eee - 20 0 Vor a hackney carriage licensed to eaery more e than ‘five persons Cincluding the driver), or any stage carriage aa te « 400
When a licence for a hackney or stage carriage is s fusued attor Apert 1st and before July 1st, or on or aft July ist and before October 1st, or on or after October 1st a reduction of one- -quarter, or one-ha or three-quarters of the above fees may be allowed respectively.
A fee of five shillings shall be paid before any vehicle can be registered.
A fee of five shillings is payable by an applicant for a driver's licence or a renewal of such licence.
Provided further that no licence fee shall be payable under this regulation in respect of vehicles which ai used exclusively on roads not constructed or maintained wholly or partially at the public expense.
BY REGULATIONS NO. 23 OF 1917 AS AMENDED BY REGULATIONS NO. 34 OF 1938 MADE UNDER “THE NATIVE LANDS ACQUISITION ORDINANCE (CHAPTER 89) THE FOLLOWING FERS ARE PRESCRIBED:— £ 3. d
On approval of Governor to instrument of grant ia ae eee oat 58 - 05 0
Upon execution of deed by parties :— (i) For any definite term not more than one year :—
(a) Where the rent for such term does not exceed £25 ... (b) Where the rent for such term exceeds £25
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(ii) For any other definite term :-— For each £25 and also for every fractional part of £25 of the rent—
(a) If the term does not exceed seven years... (b) If the term does not exceed twenty-one years... (c) If the term exceeds twenty-one years
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(ii) For any indefinite term :— For each £25 and also for every fractional part of £25 of the rent For the preparation by a Government official of draft instrument For the preparation by a Government official of completed instrument in uplicate For each additional copy of completed instrument, per 100 words or part thereof .
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‘A 52 Sxction 1.
SCHEDULE OF TAXES, DUTIES AND FEES.
UNDER “THE NATURALISATION OF ALIENS ORDINANCE ” (CHAPTER 155), THE FOLLOWING FEES ARE PAYABLE
BY A MEMORIALIST* :— zs. d. On the presentation of his memorial . ~~ 100 * After the grant of the prayer ¢ of his memorial ‘and before the signing of his certificate of
naturalisation as its Se ae cee : aa aes - 10 00 AND UNDER “THE BRITISH NATIONALITY AND STATUS OF ALIENS FEES ORDINANCE” (CHAPTER 156), THE FOLLOWING FEES* ARE LEVIED :—
The matter in which the Fee may be taken. ‘The amount of ' The grant of a certificate of naturalisation to a woman who was a British subject £s. da ' previously to her marriage to an alien and the registration of the certificate and : the oath of allegiance in respect thereof... 05 0 The grant of a certificate of naturalisation in other cases, and the. registration of the certificate and the oath of allegiance in respect thereof.. ae 10 0 0 Taking a declaration of alienage or of retention, acquisition or resumption of “British nationality See . ase dee Rae dee eee 02 6 Administering the oath of allegiance ‘ The registration of a declaration of alienage or ‘ot retention, acquisition : or 7 resumption of British nationality ... ae ose ice 010 0