Cattle Herdsmen Versus Cattle Taxes (a critical review of constitutional liquation in Nigeria) -By Nwogboji Emmanuel Usulor

Nwogboji Emmanuel Usulor

In Nigeria, thousands of cows are consumed on daily basis; and almost 95% of the cattle business is owned and managed by herdsmen. Obviously, this cattle business yields returns of roughly trillions of Naira every year. Therefore, it behooves me to ask: “do herdsmen pay cattle taxes and personal income taxes to the local governments and federal government respectively? This is like asking “do terrorists pay taxes?” Honestly, the herdsmen do not pay taxes, but rely on government to provide colonies for them in every nook and cranny of the country. Since they sell their cattle and pocket the money, they should also finance their business themselves by building ranches and colonies for their cattle business.

On the other side of the same coin, these herdsmen move freely with deadly weapons while other businessmen pay bills, dues, rents, interests, royalties, rates, levies and charges. Herdsmen attack, kill, rape and destroy farmlands while other businessmen respect, cherish and contribute positively to the society through corporate social responsibilities(CSR). Other businessmen make their gains in hundreds and still pay taxes to local, state and federal government for societal improvement, but herdsmen make theirs in millions without paying any form of taxes and still take away the lives of law abiding citizens without being brought to book. Is this sarcasm or what?

Be that as it may, in section five of the Taxes and Levies (approved list for collection) Act of 1998, it is clearly stated that cattle tax is payable by all cattle farmers to the local governments where they are. I hereby ask again: “why is this section muted? Why did the present and past regimes fail to nostalgically bethink this section? This limns the level of obduracy of the leaders of this country and their unwillingness to do the right thing to promote national interest. It is really a high rate of constitutional liquation and corrosion in a nation of educated derelicts.

In fact, it’s a very high level of fundamental contradiction, scatterbrained and unthinking for the federal government to be talking about establishing colonies and facilities to take care of terrorists. Let’s call a spade a spade and and save this country from avoidable crises. The legislatures should stand on their toes and breathe new life into the laws of the federation of Nigeria, especially the obliterated section five of Taxes and Levies Act. Similarly, a law should also be made for herdsmen to pay grazing charges to whoever they graze on his land. They can’t be making millions from their business on zero monetary cost basis. It’s not done anywhere, and should never be encouraged in Nigeria!!!

By Nwogboji Emmanuel Usulor

Department of Accountancy,
Federal University of Ndufu Alike Ikwo, Ebonyi State (FUNAI).
Final year.