Living Conditions and Facilities

LAGOS

Geography and Climate

A general discussion of the geography and climate of Nigeria and the Cameroons is given in Chapter II. Details here relate more specifically to Lagos, since most visitors will initially take up residence in this city. Lagos, the capital city and seat of the Central Government, is composed of several towns, both on the mainland and on three islands which form a harbor and are connected by bridges. Principal mainland towns considered to be a part of Lagos are Apapa, EbuteMetta, Yaba, and Ikeja. The islands are Lagos, Iddo, and Ikoyi. Ikoyi is the main residential area for nonAfricans in Lagos. The population of greater Lagos is given as 300,000 of which approximately 4,500 are expatriates (i.e., non-Africans). The expatriate group consists mainly of British, Syrians, and Lebanese and Americans, Swiss, Germans, and French.

Lagos lies in the coastal belt of Nigeria, a zone comprised largely of mangrove swamps intersected by rivers and creeks. The climate in the Lagos area is characteristically tropical in nature with a long rainy season and with very little variation in temperature and humidity throughout the year. Average annual rainfall is approximately 72 inches. The hottest period is during March and April before the rains, and the average annual mean temperature is 80°F. The temperature rarely goes above 90°F.

In Lagos, the mean humidity is 98 percent at 7 a. m. falling to 73 percent at 1 p. m. The percentages are fairly constant throughout the year except during January and February when the Harmattan winds from the Sahara desert cause the humidity to drop to an average of 62 percent in the early afternoon.

Immigration Requirements

All persons entering Nigeria must be in possession of a valid passport containing a visa authorizing the entry. British citizens require the passport, but no visa is required. In addition, all foreign persons require an immigration certificate which is issued only after arriving in Nigeria.

There are 3 kinds of certificates:

1. Transit Pass, if the person is in transit through Nigeria. This pass is normally issued for a period of 14 days.

2. Visiting Pass, issued for longer visits, for business or pleasure, and is usually valid for 3 months. It may be extended at the discretion of the Principal

Immigration Officer. The holder is not authorized to establish a business or to take employment without the special permission of the Principal Immigration Officer in Lagos.

3. Immigration Certificate, if semipermanent residence is contemplated. It is issued at the discretion of the Government and provides the conditions as to the nature of business or employment which may be undertaken.

Health and Medical Facilities

Despite the efforts of the public health services, sanitary conditions are not good throughout Nigeria nor even in Lagos. Close personal supervision of all health and sanitary matters is the best rule to follow. Malaria and dysentery are the most common endemic diseases. Either or both could pose a serious problem. However, reasonable care is usually sufficient to prevent their occurrence. Many people suffer mild cases of dysentery regularly without serious discomfort, but this is not a general rule.

Antimalarial suppressives can, if taken well in advance of arrival in Nigeria and continued throughout the stay and for a period after departure from the malarial zone, are usually effective in keeping free of the disease. Screening of houses helps a great deal. Persons living in houses without screens invariably sleep under mosquito nets. Various antimalarial medicines can be taken. Daraprim, aralen, paludrine, mepacrine, resochine, and camoquin are among commonly used preparations, but one's physician should be consulted as to choice. A good prior physical examination of those intending long stays in Nigeria is also recommended.

Nigerian health authorities recommend vaccination against smallpox and inoculation against yellow fever, typhus, and typhoid. Travelers may not enter the country unless they are in possession of a successful smallpox vaccination certificate and a yellow fever inoculation certificate. The former is valid for 3 years and the latter for 6 years.

The Lagos water supply is carefully treated and can be safely drunk from the tap. Elsewhere, however, the general practice is to boil and filter water before drinking or using it in the preparation of foods. Even in Lagos, some people may prefer this, though it is not necessary. Local milk, if available, should always be boiled. In certain isolated areas where the water supply is suspect, travelers sometimes use the additional precautionary measure of a commercial chemical water purifier in addition to the filter and boiling.

Raw fruits and vegetables are usually washed in a mixture of potassium permanganate or a similar chem

ical, and failure to follow this practice might well have discomforting results. In any event, the process is very simple and time loss is practically nil.

The effects of prolonged exposure to the sun should not be overlooked.

An ever-increasing number of Europeans are going to Nigeria, and more and more children are being taken to or are being born in Nigeria. In most cases, children do surprisingly well, particularly those born there, although it is common practice to return them to temperate climates for prolonged periods after the age of seven, and in order to allow them to receive a proper education in their home country.

The disadvantages of living in the country are the lack of special medical facilities, especially those provided for children. Except for routine ailments common to the tropics, satisfactory treatment is difficult to obtain. Local laboratory facilities are not good. There is one private dentist in Lagos, and it is recommended that persons requiring eyeglasses bring spares and leave prescriptions with a reliable optometrist in the United States. Hospitals with operating rooms and pharmacy facilities are available to Americans.

An obvious advantage can be gained if the person is in good health before arriving in Nigeria. Once there, the precautionary measures noted above, if practiced, should aid in the realization of a pleasant and profitable sojourn. Psychological attitude and adaptability should not be overlooked from the overall health standpoint of a person going to Nigeria to live.

Clothing and Personal Articles

Although the choice of clothing to be worn in the Tropics, as elsewhere, is largely a personal matter, recommendations based on experiences of others can be made. Local taste is dictated by comfort. During the day men generally wear long trousers, shirt, and tie. Coats may be worn depending upon the nature of the individual's activities. Open-neck shirts and Bermuda shorts are worn at times by all and, by many, even during business hours. These items can be obtained in local stores at reasonable prices or tailored locally according to individual taste.

Haberdashery items, as well as shoes and suits, are plentiful, although it is still advisable to bring a supply that will last the intended length of stay. Persons who are acclimated generally go hatless if their work does not keep them in the open sunlight for long periods of time. New arrivals are advised to have headgear according to their own personal choice. Felt hats are worn in town and are essential for those who expect to spend time in the hinterland or go on "trek." African pith helmets, khaki or white, are still in use, although not as widely as previously. It is a matter of time before they pass out of existence except as an accoutrement of a uniform. Light felt or panamas are best.

Sun glasses are most useful, and tinted corrective glasses would be a great help. Depending upon social inclinations and tastes, washable white drill dinner and mess jackets can be purchased ready-made or be made by a local tailor. Temperatures in the Plateau areas and throughout the Northern Region can be low at times, and warm sweaters and coats are not only helpful but advisable in these regions.

Clothing for women also depends on the area as well as personal taste. Conditions vary from the town life of Lagos to that of remote villages. Women generally feel that quantity is more important than quality as it is fairly certain that all clothes that are brought to Nigeria will be worn out or spoiled before departure. Inexpensive cotton and linen frocks are best as they can be worn at all times. Dressy cottons are acceptable for evening wear, although long skirts and blouses are worn by many as ordinary evening wear. Nylon is

unsatisfactory in damp heat. Stockings are rarely worn except, perhaps, on formal occasions. In any event, a half dozen pairs will, or should, last several years. Slips should be cotton, rayon, or silk. Cotton and other washable fabrics are most desirable.

Local dry-cleaning facilities are inadequate and this fact should be borne in mind when making purchases for living in Nigeria. All items of clothing should be fully washable.

Shorts and sport shirts are worn by all women, whereas hats and gloves but seldom except for attending church and special functions. In town, sport, and "trek” clothing for women is largely the same as for men. Coarse skirts and slacks are used in the hinterland for traveling. Except for sweaters for cool evenings, woolen items are best left at home. Women adept at the use of a sewing machine should bring them along, as many do. Local material is considered to be very good but the quality of work of the few local seamstresses is not very good.

Children's and baby's clothes are best purchased in the United States, as they are much cheaper and the quality far better than available local garments. During the dry season, children wear very little clothing. For very small children, sun suits, shorts and light shirts, and shoes are the general rule. Rainy and cool season clothing for children is of the same type as that worn by adults.

As regards miscellaneous supplies for men and women, all can be obtained locally although they are often in short supply. Cosmetics seem to be adequate, and well-known brands are available. Good perfumes are for sale at remarkably low prices. Shampoo, polish remover, and deodorant creams are often out of supply. Women's personal needs should be brought along. Razor blades, razors, shaving cream, tonics, and shave lotions are in good supply as are face soaps, toothpastes, powders, and insect repellants. The prices for such items are below those in the United States. American tobacco and tobacco products as well as American whisky are not available locally due to import controls, but there is an abundance of Šcotch, gin, rum, and brandy. Vitamins should be brought along as well as calcium tablets. Vitamin pills on sale are inferior to American brands and cost considerably more. Malarial suppressives are obtainable in local stores.

Cost of Living

Since many foodstuffs to which Americans are accustomed must be imported or are in limited supply, the cost of living in Nigeria is generally higher than in the United States. Retail prices for many consumer goods are higher than in many cities in the United States. Seasonability and availabality are important factors and must be considered. Fresh fruits, vegetables, and meats are available in Lagos. However, the variety is small and the quality is not equal to that obtained in the United States. Local eggs cost approximately US$1 per dozen and are small and poor quality. South African and Irish eggs are available at times at a considerably higher price. The supply of local fresh foods is supplemented with canned goods not originating in the United States and perhaps not always what Americans would consider the basic standard. The prices are invariably higher than in the United States due to transport and other charges.

In general, meat is plentiful but expensive and not of high quality. A variety of fish taken from local rivers is available at moderate prices ranging from 35 cents per pound upwards. Fruit, including bananas, oranges, limes, pineapples, grapefruit, guavas, pawpaw, and avocado pears, is plentiful and cheap in most parts of the country, especially in the south. Danish, Dutch, and South African butter, margarine, cheese,

lard, and shortening are available and small quantities of fresh milk at about US$0.37 per pint.

For babies, several brands of powdered formula are available and usually in good supply. Canned strained baby food of all types is available, but no junior foods, such as chopped meats. Baby cereals are adequate and should not present a problem. The most important factor to bear in mind is that there are occasional shortages of many basic items and when shopping on the local market this fact should be kept in mind.

Lighting and Heating

In the large towns, where there is electricity, charges average between £6 and £7 a month. This includes use of such items as electric stoves, water heaters, refrigerators, deep-freezes, and radios. The current throughout Nigeria is a.c. 230 volts, 50 cycles. In smaller towns, kerosene pressure lamps are needed.

Fuel wood is sometimes difficult to obtain and may cost the user as much as £2 a month. In Enugu, coal can be bought for about 30 s. per ton. Elsewhere in Nigeria the cost of transport makes use of coal prohibitive. Kerosene costs about 18 s. 4 d. for 5 gallons. Houses do not require heating.

Electricity is available in the following cities: Western Region-Lagos, Warri, Sapele, Ibadan, Abeokuta, Oshogbo, Benin; Eastern Region-Enugu, Port Harcourt, Calabar, Aba, Abakaliki, Onitsha; Northern Region-Kaduna, Zaria, Yola, Maiduguri, Sokoto, Jos, Vom, Bukuru, Kano, Katsina; Cameroons-Victoria, Buea.

There are also several other primary and nursery schools in Lagos and Ikoyi, which are acceptable. It must be borne in mind that entrance to these schools is subject to a fairly lengthy waiting period, which is increasing steadily with the influx of more and more European families. At stated previously, it is advisable to send children home when they reach school age. Among the Christian denominations which maintain churches in Lagos, with services in English, are the Church of England (Episcopalian), Catholic, Baptist, and Methodist. There are no synagogues.

Recreational Facilities

For amusement there are open-air motion picture theatres in some larger towns. All towns of any size have a local club where there is usually a golf course, tennis courts, and a library. Entrance fees and dues are not high. Long- and medium-wave radios are useless and battery sets are required for localities without electricity. The resident must be prepared at times to provide his own amusement. Bridge is very popular. There are some open-air swimming pools, such as at Jos, Kano, Kaduna, and Enugu.

In the North and at Lagos, riding and polo are comparatively cheap. Game bird hunting is excellent in places. Bush fowl, guinea fowl, and ducks are plentiful. There is also good big-game hunting in certain remote areas. Nigeria is of outstanding interest to the ornithologist.

Film for photographers can be purchased locally. It is advisable to learn to develop, print, and enlarge black and white films. Return service on color film sent to England is good.

Housing, Hotels, Servants

It is extremely difficult to obtain housing in Nigeria and, where and when possible, only at a premium. This matter should be attended to well in advance, particularly for married couples with children. Private commercial companies operating in the country generally own or lease quarters for personnel or provide rental allowances. Hotels are available in large towns, such as Lagos and Kano, and, again, the prices are high and the facilities not of the American standard.

A single man generally employs three servants, i.e., a cook, a steward boy, and a "small boy" as a general handy-man or laundry boy. Depending upon the size of the area around the house, either a part- or full-time garden boy may be employed. It is often possible to manage with a combination cook-steward and small boy with a part-time gardener. Depending on experience, servants wages are-for a cook, £5 to £8 per month; a steward, £6 to £8 per month. A combination cook-steward would average £10 per month. Laundry boys on a part-time basis average from £3 to £5 per month depending upon the size of the family. Small boys average £3 to £4 per month. Quarters for servants are usually provided on the premises.

Educational Facilities, Churches

The best school for children of all ages is at Jos and is a private American mission school. It is run primarily for mission children, but others are admitted if there is room for them. There are several good primary schools in the Lagos area, two of which, although operated by the local Colonial Church, are not what would normally be mission schools. The buildings and equipment are reported to be excellent, comparing with the best in America. The latest teaching techniques have been introduced and the results are said to be very good.

Miscellaneous

Customs laws provide for liberal exemptions from import duties on baggage and personal effects, including reasonable quantities of necessary and appropriate wearing apparel, glassware, linen, cutlery, crockery, plate, personal effects, such as binoculars, portable typewriters, toys, sewing machines, carpets, and furniture. As a rule, the items must be proved to the satisfaction of the Comptroller of Customs to have been bona fide in personal and household use by the owner for a reasonable period of time. New or used instruments or tools which are to be used by any person arriving in Nigeria for the purpose of his profession or trade are also exempted from customs duty.

English is fairly widely understood throughout Nigeria. In the Northern Region, Hausa is almost a lingua franca and is easy to learn. In the Western Region, Yoruba, and in the Eastern Region, Ibo are the predominating languages.

A private automobile can accurately be considered to be an absolute necessity, as it is possible to find oneself isolated even in the largest town. Cars primarily of British make are really available; American cars can be imported subject to granting of import license authorization. Automobiles of lower horsepower are adequate for tarred roads between and around population centers, but larger ones are required in undeveloped areas. The import duty on cars is 15 percent ad valorem. Gasoline costs 3 s. to 4 s. per imperial gallon.

There is no quarantine on dogs taken into the country, but they must have a veterinary certificate saying that they are free from disease. Pedigree dogs often have considerable difficulty in adapting themselves to local conditions. The short-haired animal is the most suitable.

An import license is needed for all arms and ammunition. Every person passing through customs having with him or in unaccompanied baggage any arms or ammunition must declare the number and specifica

tions and deliver them to the Customs Officer to be deposited in a public warehouse until licenses to possess and use them are issued.

CAMEROONS

Geography and Climate

The Territory of the Cameroons consists of two mountainous strips on the Eastern frontier of Nigeria. It is divided into 2 parts by a gap of 45 miles near the Benue River. The total area is about 34,000 square miles. The predominant languages and dialects are Bakweri and Balundu in the Victoria Division, Southern Cameroons, and the Bafut and Fulani in the Northern Region grasslands.

Near the coast the rainy season is from July to October or November, but there is some rainfall in all months of the year. The annual average on the coast is 140 inches and there is a small area on the southwestern side of Mount Cameroon where the annual average is as high as 390 inches. The rainfall decreases steadily toward the north and is below 30 inches in the extreme north where the rainy season is also shorter. The climate of the tropical forest belt is trying because of the humidity, but the temperature rarely exceeds 90° F. In Buea, which is located 3,500 feet up Mount Cameroon (elevation, 13,350 feet), and in the Bamenda Plateau, the climate is invigorating. Although only 4 degrees of the Equator, log fires are burned in the evenings and all day during the wet season in Buea and Bamenda.

The British Cameroons lie in the tornado belt, and storms can sometimes cause great damage to plantations. The scenery is beautiful throughout the country. Buea is considered to be the beauty spot of West Africa. It is like an Alpine village where temperate-climate flowers and hedge roses bloom most of the year.

Mosquito nets are used everywhere except in Buea and Bamenda and the strict use of malarial preventatives is necessary. Although children may be kept safely in many parts of the Territory, education is difficult and few children remain after the age of six.

The cost of living varies according to the area. In Victoria, Tiko, and Buea it is on a par with Lagos. The cost of living throughout the Territory is tending to rise. In the north, costs are considerably less. There are no privately owned hotels but Government-maintained resthouses are available in several of the leading towns. There is electricity in Bota, Victoria, Tiko, and Likomba, and it is gradually being installed in other centers.

In other respects, life in the British Cameroons is much the same as in Nigeria, although in Buea and Bamenda slightly more emphasis should be placed on normal spring or autumn clothing. Larger stocks of canned foods must be brought in and it is advisable to have a good stock of baby foods. It is common practice for Europeans to have vegetable gardens and to keep chickens. Amusement facilities are extremely limited, there being only one motion picture theater in the entire Territory (Victoria). Tennis, golf, soccer, and riding are major pastimes. Hunting is excellent in places, and deep-sea fishing for barracuda is a favorite sport in Bota.

PERSONAL AND COMPANY TAXES

The legislative powers of the various Governments of the Federation of Nigeria in respect of taxes on income and profits are determined in Federal Exclusive List.' Item 36 of the list reserves to the Legislature of the Federal Government the exclusive right to tax income and profits, except taxes on the incomes or profits accruing to or derived from any Region or the Southern Cameroons, of Africans resident in any Region or the Southern Cameroons, and of African communities in any region or the Southern Cameroons.

The effect of this is that companies throughout the Federation are subject to the fiscal legislation of the Federal Government. Similarly, the incomes of expatriates (non-African foreigners) wherever resident in the Federation are taxable by the Federal Government and not by the Regional Governments. The taxation of incomes of Africans resident in the Regions or the Southern Cameroons is carried out by the Regional Governments. Africans resident in Lagos are taxed by the Federal Government.

The Northern and Western Regions and the Southern Cameroons collect such taxes under the provisions of the Direct Taxation Ordinance.

Income Tax on Expatriates

Income tax in its present form was imposed in Nigeria by the Income Tax Ordinance of 1943, taking effect from April 1, 1943. The tax is payable on all income accruing in, derived from, brought into, or received in Nigeria in respect of: (1) Gains or profits from any trade, business, profession, or vocation; (2) gains or profits from any employment; (3) dividends, interest, or discounts; (4) any pension, charge, or annuity; (5) rents, royalties, premiums, and any other profits arising from property. In effect, all income is taxable if it either arises in Nigeria or arises abroad and is remitted to Nigeria. Special provisions, however, exist to exempt from taxes foreign income of nonresidents and of tem

porary_visitors. The income of Nigerians not derived in the Township of Lagos is exempt from tax under this ordinance but liable to tax under Regional legislation. Taxes are charged only on the net income after deducting all expenses incurred in the production of the gross income.

Company taxes.-The present rate for all companies is 9 s. per £1, or 45 percent. While this rate of company tax is not as low as in certain other countries, there are other features in the Nigerian Tax Law which compensate, to some extent, for the rate. For the basis of assessment, company tax is calculated and charged separately for each year of assessment, running from the first of April of one year to the last day of March the following year. Normally the charge is calculated by reference to the income of the preceding year.

To avoid undue delay in the collection of taxes when a business commences and to avoid undue prolongation of payment of assessed taxes when it ceases, provision is made for the assessment of taxes in certain of the opening and closing years of a business or employment to be calculated by reference to the year of income itself and not that of the preceding year. The income so calculated for any year of assessment, irrespective of the period in which the income arose, is called the assessable income for that year.

Liberal tax allowances are given for capital expenditure incurred for the purpose of a trade carried on in Nigeria. Expenditures for these allowances include purchases of plant, machinery, and fixtures, and on the construction of buildings, structures and works of a permanent nature, and initial and development expenditure on mines. For the year in which ranking expenditures on an asset are incurred, an additional allowance is made at the following rates: Plant, 40 percent; mines, 25 percent; buildings, 25 percent.

For the same year and for future years during which the asset is in use for the trade, annual allowances are given on the reducing balance of expenditure, i.e., the original expenditure less allowances made for previous years, at the following rates: Plants, varying rates dependent on the life of the particular asset in question. Specific rates are supplied when requested; mines, 15 percent or such higher rate as may be appropriate in view of the rate of exhaustion of the mineral deposits; buildings, 10 percent. When the expenditure is exhausted by sale or abandonment of the assets, balancing allowances or charges are made.

If the written-down value of the expenditure exceeds

1 Established in the First Schedule of the Legislative Lists of the Nigeria (Constitution) Order in Council, 1954 (see Appendix D).

But see footnote 4 in this chapter.