value of such lands, or such other proportion as shall be fixed by the High Commissioner in accordance with section 5 hereafter, and all such payments shall when and as made form part of the general revenue of the Protectorate. 5. It shall be lawful for the High Commissioner to partially or wholly exempt any Chief or any community from the provisions of this Proclamation and subject to the approval of the Secretary of State to increase the proportion payable from time to time, and to alter, amend or revoke any such total or partial increase or exemption. 6. It shall be the duty of the Resident or the person deputed to act on his behalf from time to time to assess the amount of the annual value of lands from which tributes and rents are paid to any Chief and used, occupied, or enjoyed by communities situated within his Province. The principle on which the amount of such assessment shall be fixed shall be the amount of produce or profit which can be annually obtained from, and of the live stock that can be annually raised and supported on, such land by a person cultivating and using the same in the manner and up to the average standard of cultivation and use prevailing in the neighbourhood. High Commissioner may portions of the exempt Protectorate from the operations of this Proclamation. Periodical assessment by Residents. 7. Any Chief or community may appeal to the High Com- Appeal. missioner against any assessment made by a Resident and the High Commissioner may either confirm such assessment or make a new assessment or direct the Resident to make a new assessment subject to such conditions as he may lay down or may direct the matter to be investigated before the Supreme Court or may make such other order as the justice of the case may require, and thereupon the assessment made or directed to be made by the High Commissioner shall be the assessment upon which the amount of the sum to be paid by the appellant Chief, or community during the current year and thenceforward until any new assessment shall be made shall be calculated. 8. It shall be the duty of a Chief to answer all questions put to Penalty on him by a Resident relative to the amount of tribute, taxes or rent Chiefs. received by or due to him in respect of any land situate within the Province of such Resident and to make a full disclosure of such amount and to pay to the Resident the proper proportion of such amount, and every Chief refusing to answer any such questions or to make such full disclosure or wilfully misleading a Resident with regard to any of the matters herein before set forth or refusing or neglecting to pay the due proportion of any tribute, taxes or rent imposed upon him or fraudulently evading such payment either by collusion with the persons from whom he is entitled to receive such tribute, taxes or rent, or otherwise, shall be liable to imprisonment period not exceeding twelve months or to a fine of Five hundred pounds or both. Penalties on persons 9. Any person procuring, counselling, aiding or abetting the commission of any act or thing which is a contravention of the contravention provisions of the last preceding section shall be liable to the same of provisions penalties as if he had himself committed such act or thing. aiding, etc., in of preceding section. Penalty on community. 10. It shall be the duty of the headman of a community to answer all questions put to him by a Resident relative to the annual value of the lands belonging to or enjoyed by such community situated within the Province of such Resident and to make a full disclosure of all matters relating thereto and subject to the right of appeal against the amount of any assessment to pay the amount declared to be due on such assessment as aforesaid and any headman refusing to answer any such questions or to make such full disclosure or wilfully misleading a Resident with regard to any of the matters herein before set forth or refusing or neglecting to pay the due proportion of such annual value shall be liable to imprisonment for a period not exceeding three months or to a fine not exceeding Fifty pounds or both. The Court before whom any such headman is convicted may further, if it is of opinion that there is reason to believe that such headman has in contravening the provisions of this section acted at the instigation of the community or any member thereof and is unable to pay the amount duly assessed or any part thereof, call upon the members of such community or any of them to pay the whole or any part of the fine inflicted upon any such headman in such shares as it may think fit, and may in default of such payment award imprisonment for a period of one week in respect of each sum of one pound ordered to be paid by any such member and not so paid. Penalty on 11. Any person procuring, counselling, aiding or abetting the persons aiding commission of any act or thing which is a contravention of any of in contraven- the provisions of the last preceding section, and any person being visions of last a member of a community refusing or neglecting to contribute his preceding section. tion of pro Power to make rules. proper proportion of the amount lawfully declared to be due from such community shall be liable to imprisonment for a period not exceeding one month or to a fine not exceeding Twenty pounds or to both. 12. The High Commissioner shall have power to make rules and regulations for carrying out the provisions of this Proclamation and in particular for all or any of the following matters :— (a) Fixing the proper amount to be contributed by individual members or groups of communities; (b) Fixing any deductions proper to be made by a Resident in arriving at the amount of the annual value of any land belonging to a community; And may attach to the breach of any such rules and regulations a penalty of imprisonment not exceeding one month or a fine not exceeding Ten pounds in respect of any such breach. SHERIFF. PROCLAMATION No. 17 OF 1904.* A PROCLAMATION to regulate the appointment and duties of Sheriff and of Deputy Sheriffs. [15th September, 1904. BE IT ENACTED by the High Commissioner of Northern Nigeria as follows: 1. This Proclamation may be cited as "The Sheriffs Procla- Short title. mation, 1904." Sheriffs. 2. The Commissioner of Police shall be ex officio Sheriff of the Sheriff and Protectorate, and each and every Assistant Commissioner of Police Deputy shall be ex officio Deputy Sheriff of the Protectorate and each and every District Superintendent of Police shall be ex officio Deputy Sheriff for the Province to which he is appointed. Every Deputy Sheriff of the Protectorate or of a Province shall, in the Protectorate, or in each Province, as the case may be, receive writs and process of the Court addressed to the Sheriff and be charged with the execution thereof, and with making returns thereto, and with the execution generally of the duties of the Sheriff and shall have the same protection as the Sheriff. duties of Deputy Sheriff in certain cases. Sheriff or 3. In case of the absence or illness of the Sheriff, or of any Execution of Deputy Sheriff, the High Commissioner may appoint some person to act as Sheriff, or as Deputy Sheriff, and the person so appointed may lawfully execute the office of Sheriff, or Deputy Sheriff, at any place within the Protectorate, or within the Province for which he is appointed to act, as the case may be. * Renumbered, as section 2 (repeal) omitted. Title. Articles dutiable. Articles exempt. Articles prohibited. Articles CUSTOMS TARIFF. PROCLAMATION No. 20 OF 1904. WHEREAS it is expedient to amend the law relating to the Customs Tariff of the Protectorate. [15th September, 1904. BE IT THEREFORE ENACTED as follows: 1. This Proclamation may be cited as "The Customs Tariff Proclamation, 1904." 2. On and after the fifteenth day of September, 1904, there shall be raised, levied, collected and paid unto His Majesty, his heirs and successors for the use of the Government of Northern Nigeria, upon goods imported into Northern Nigeria, or taken out of bond, for consumption in the Protectorate, the several duties of Customs as the same are respectively inserted, described and set forth in the First Schedule to this Proclamation. 3. The goods enumerated and described in the Second Schedule may be imported or taken out of bond free of the duties of Customs aforesaid. 4. The importation and bonding of the goods enumerated and described in the Third Schedule are prohibited save as thereby excepted, and if any goods so enumerated and described shall be imported contrary to the prohibitions and restrictions contained therein, such goods shall be forfeited and shall be disposed of as the High Commissioner may direct. 5. In the case of goods which have been imported into the Protectorate and upon which the duties of Customs herein set forth after repairs. have been paid, and which have been exported for repairs or altera tions and upon which no drawback has been paid, and which are re-imported within six months from the time of exporting, duty on re-importation shall be payable only on the cost of such repairs or alterations and of the transport of such goods from the Protectorate to the country where the repairs or alterations have been made, subject to proof being given to the satisfaction of the proper Officer of Customs that such goods are the same as were previously imported and upon which the full duty was then paid. THE FIRST SCHEDULE. DUTIES OF CUSTOMS. £ s. d. 1. On brandy, gin, rum, liqueurs, perfumed, medicated £ and miscellaneous spirits or strong waters, not being sweetened or mixed with any article so that the degree of strength cannot be ascertained by Sykes' hydrometer. For every imperial gallon not exceeding the strength of proof by such hydrometer ... And so in proportion for any greater strength than the strength of proof. 2. On brandy, gin, rum, perfumed, medicated and miscellaneous spirits or strong waters, and on any compound containing spirits, being sweetened or mixed with any article so that the degree of strength cannot be ascertained as aforesaid, the imperial gallon ... 030 ... ... (b.) In bottles, per dozen reputed or imperial pints (c.) In bottles, per dozen reputed or imperial quarts 7. On cartridges (filled), the 100 8. On cigars, the 50 9. On cigarettes, the 100 ... 10. On gunpowder, the pound 11. On firearms of any description, each... 12. On kerosene and all other lamp oils, the imperial gallon ... 13. On kola nuts, for every 100 pounds... 14. On lead in any form, the pound 15. On salt if imported from Lagos or Southern Nigeria, the cwt. Ditto, if imported from elsewhere, the cwt. 0 0 1 19. On all other goods of every description not being specially exempted in the Second Schedule, an ad valorem duty of Ten pounds per centum on the value of the goods at the port from which the same shall have been imported. |