Cattle Tax Law

1. Citation. This Law may be cited as the Cattle Tax Law.

2. Definition. In this Law unless the content otherwise requires ?cattle? includes bull, pow, heifer and ox. [No. 4 of 1986.]

3. Tax on cattle. A tax to be known as cattle tax shall be charged on every head of cattle entering Delta State at the rate of N10 per head. [No. 4 of 1986.]

4. Cattle to be taken to nearest cattle control post. (1) Any person who is in charge of any cattle entering or leaving the State shall take the cattle to the nearest cattle control post for the purpose of its being inspected and taxed in accordance with the provisions of this Law. (2) Cattle control posts shall be established at Oghara, Agbor, Patani, Asaba and at such other places as the Governor may from time to time specify by order.

5. Tax shall be paid by the person in charge of cattle. Cattle tax shall be paid at the cattle control post by whoever may be in charge of the cattle at the time it is about to be taxed.

6. Power of veterinary officer. (1) A veterinary officer or any person duly authorised by him in writing may impound any cattle entering or leaving the State in respect of which cattle tax has not been paid. (2) Whenever any cattle has been impounded in accordance with the provisions of subsection (1) above— (a) the officer who impounded the cattle shall give at least seven days’ notice in writing of his intention to sell the cattle to the person from whom it was impounded; and (b) on the expiration of the said seven days, the officer shall, subject to the provisions of subsection (3) of this section, sell the cattle and keep the amount due as tax, and the cost of impounding and maintenance of such cattle, and shall thereafter— (i) return any balance of the money (if any) to the person from whom the cattle was impounded if such person is present; or (ii) deposit the balance of the money (if any) with the nearest Government Cash Treasury in favour of the person from whom the cattle was impounded if such person is absent. (3) The officer shall release such cattle to the person from whom it was impounded or to any other person lawfully authorised by such person if, before the expiration of the seven days’ notice or before the sale of the cattle, the person pays the amount due as tax and the cost of impounding and maintenance of such cattle.

7. Penalty. Any person in charge of any cattle entering or leaving the State who fails to comply with any of the provisions of this Law shall be guilty of an offence and shall be liable upon conviction to a fine of two thousand naira or to imprisonment for six months or to both such fine and imprisonment. [No. 4 of 1986 (s. 6).]

8. Power to make regulations. The Governor may from time to time make regulations generally for the purpose of this Law and in particular he may make regulations for the following purposes— (a) prescribing the method of collecting and accounting for cattle tax; (b) prescribing the rate of cattle tax; (c) prescribing the duties of a veterinary officer in connection with the control of cattle at cattle control posts; and (d) prescribing what shall be deemed to be the cost of impounding or maintaining a head of cattle.