CROSS RIVER – CATTLE (TAXATION AND CONTROL) LAW
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LAWS OF CROSS RIVER STATE
CATTLE (TAXATION AND CONTROL) LAW
[Issue 1] C2 – 2
- Meaning of “trade cattle” and rate of cattle tax
“Trade cattle” includes any animal specified in the First Schedule and the tax shall be charged at such rates as are specified in the First Schedule.
- Trade cattle to be taken to Cattle Control Posts
Any person who is the owner, the agent of the owner or who is in charge of any trade cattle entering the State shall take such trade cattle to the Cattle Control Post which is nearest to the point at which such cattle enter the State.
- Person accountable for tax
The person accountable for tax chargeable shall be the owner, his agent or the person in charge of such trade cattle when such cattle are taken to a Cattle Control Post in accordance with the provisions of section 3.
- Establishment of Cattle Control Posts
So soon as may be, there shall be established at each of the places specified in the Second Schedule, a Cattle Control Post for the purposes of this Law.
- Where tax payable
The cattle tax shall be paid at the appropriate Cattle Control Post which shall be the Cattle Control Post which is nearest to the point at which such cattle enter the State.
- Offences
Any person who is the owner, the agent of the owner or who is in charge of any trade cattle entering the State who—
(a) fails to pay cattle tax in accordance with the provisions of this Law in respect of such cattle; or
(b) who fails to take such trade cattle to the appropriate Cattle Control Post; or
(c) who removes any trade cattle from a Cattle Control Post without having paid the correct amount of tax,
shall be guilty of an offence and liable upon summary conviction to a fine of forty naira or to imprisonment for six months.
- Trade Cattle to be impounded
(1) A Veterinary Officer or a person duly authorised by him may impound any trade cattle in respect of which cattle tax is payable if such trade cattle be removed from a Cattle Control Post without the payment of such tax.
(2) Such Veterinary Officer or person authorised by him may, after giving seven days’ notice of his intention to do so to the owner, the agent of the owner or to the person in charge of such trade cattle as the case may be sell such head of such trade cattle as shall be necessary to pay for the amount of the cattle tax due together with the cost of the impounding and the maintenance of such cattle when impounded.
(3) Such cattle shall be released upon payment to the Veterinary Officer or person authorised by him of the amount of cattle tax due and payable in respect thereof.
Cattle (Taxation and Control) Law
C2 – 3 [Issue 1]
- Variation of Schedules
(1) The Executive Council may by order add to, delete or vary the type or class of animals or the rate of tax in the First Schedule.
(2) The Commissioner may by order add to, delete or vary any item in the Second Schedule.
- Regulations
The Commissioner may make regulations generally for the carrying out of this Law and in particular for—
(a) prescribing the method of collecting and accounting for the cattle tax;
(b) prescribing the duties of a Veterinary Officer or person authorised by him in connection with the control and impounding of cattle at Cattle Control Posts.
- Short title
This Law may be cited as the Cattle (Taxation and Control) Law.
FIRST SCHEDULE
RATES OF TAX
[Section 3. L.N. 17 of 1956.]
Trade Cattle Rate of Tax
₦ k
Bull …………………………………………………………………………………………………300.00
Cow …………………………………………………………………………………………………300.00
Ox ……………………………………………………………………………………………………300.00
Horse ……………………………………………………………………………………………….500.00
SECOND SCHEDULE
CATTLE CONTROL POSTS
[Section 6. L.N. 10 of 1957.]
Calabar
Ogoja
Ikom
CHAPTER C2
CATTLE (TAXATION AND CONTROL) LAW
SUBSIDIARY LEGISLATION
No Subsidiary Legislation
