LEGISLATION
| Date | 01 January 1955 |
| Published date | 01 January 1955 |
| DOI | http://doi.org/10.1002/j.1099-162X.1955.tb00084.x |
LEGISLATION
43
was
not
possible to include an index.
The
index now issued, in
the
same page
size as
the
published volumes, will greatly enhance
the
value of this objective
and
comprehensivesurvey. An indexis included in
Part
V, which was published
in 19532•
NIGERIA,
(Western Region.) Report on the Local Government Training
Course, Ibadan.
April-December,
1953.
Ibadan
University Press, 1954 ;
pp.16.
This report includes details of
the
syllabus of
the
course together with copies
of final examination papers.
LEGISLATION
1.
GENERAL.
NYASALAND.
Native
Tax
(Amendment) Ordinance, No. 25 of 1954.
Deletes
the
present exemption from
tax
which is enjoyed
by
an immigrant
native. Enables aprovincial commissioner to
appoint"
any
person"
to be a
collector of
tax
so
that
it
may
be possible to arrange for
tax
to be collected by
estate
owners from persons working on
the
estate. Collection from these
persons is difficult
at
present.
Any collector is empowered to inspect registers of employees
kept
by
employers. Persons, who are empowered
under
section
lOA
of
the
principal
ordinance to arrest suspected offenders, are now authorised to
demand
the
production of
tax
receipts.
Tax
defaulters are made liable to a fine either in lieu of or in addition to
imprisonment
and
aperson convicted under this
head
may
pay
the
tax
to
the
person in whose custody he is, into court or to a collector. Previously
the
penalty
was imprisonment only
and
it was
not
clear to whom
the
defaulter
had
to make
payment
of
tax
in order to
obtain
his discharge from custody.
II.
LAND.
NIGERIA
(Western Region)
Regional Agricultural Ordinance,
No.3
of 1954.
Re-enacts
the
Agricultural Ordinance 1950, No. 37 of 1950, with such
modifications as necessary to bring
the
law
into
line
with
the
new constitution.
NORTHERN
RHODESIA
Land
Bank
(Amendment) Ordinance, No. 14 of 1954.
Amends
the
Land
Bank
Ordinance (Cap. 249) so as to enable
the
Government
to
make
loans to farmers for
the
purpose of regional conservation plans.
ZANZIBAR
Land
Alienation (Amendment)
Decree,
No.4
of 1954.
Adds a further proviso to section 9 of
The
Land
Alienation Decree 1939
to allow
attachment
and
sale of
land
in
the
case of debts due
by
or to a co-
operative society registered
under
the
Co-operative Societies Decree 1948.
2].A.A.,
Volume VI,
No.1,
January
1954.
To continue reading
Request your trial