Cattle (Taxation and Control) Law, chapter 20 of 1955

Caffie (Tu.rntion And Control) [CAP. 20 CHAPTER 20 A Law to control and tax Callie enkring Anamhrn Stale of' Nigeria. [ I.sf April, 1955] I. This Law may be ciled as the Cat I le (Taxation and Control) Law. 2. A tax to be called the Cattle Tax shall be charged subjec.:t to and in accordance with the provisions or this Law upon every head of trade cattle entering Anambra State of Nigeria. 3. "Trade Callie" inc.:ludes any ;111irnal specified in the First Schedule and the tax shall be ch:1rged at such rates as are specified in the f-'irst Schi.:dule. 4. Any person who is the ownt:r, the agent of the owner or who i� in chnrge of any trade Cilllk entering the State �hall take such trade cattle to tiic Cattle Control Post which is nearest 111 the point al whidi such call le enter the State: Provided that any trade callk entering the State by rail shall be taken by the owner or agent of the owner or persun who is in charge of such cattle to the Cattle Control Post at Enugu. 5. The person accountable for lax chargeable sh:1II 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 4. 395 E.ll.N 9 or 195-1. L.N. 17 of 1'156, I.N. IOnftlJ:'i7, Ui.N. l<J6J c�p. 16, l:.C.S. 15 ol 1972. /\.S.N. 2of 19%. Shrnl 1i1lc. Ch:1rgcof c.1111<; tax. Mc ,,11111gt,f "lr:odc c:,lllc''and rate of calllc tax. (f-irst Sd1cdulc.) Tr;,clc cal,IC' to he taken lo Ca11lc Control \'o�tS. Person :ll'C,)Ulltal>lc for lax. (1. So snnn as may he there shall he est:1blished at each of the places sp•.:..;it'icd in the Second Schedule a 01llle Control Post rnr the purposes of this L.:1w. E.,tabli�h mcnt of Callie Control Posts. 7. The callle tax shall be paid at the appropriate Cattle Control Post which shall be that Cattle Control Post which is nearest to the point al \''11ich such trade cattle enter the Stale: Where t:,x pay:1ble.