Fiscal Federalism
CHAPTER ONE 1.0 INTRODUCTION
Federalism as it were, originated during the colonial epoch beginning with the amalgamation of the Northern and Southern Protectorates in 1914. It was introduced into Nigeria precisely by the 1946 Richardson constitution. The constitution introduced regionalism into Nigeria for the first time, establishing regional assemblies in addition to the already existing central legislature. However, the regional houses remained only as deliberative and advisory bodies having no real legislative competence.' They also served as electoral colleges for the central legislature.
The Macpherson constitution of 1951 brought greater federalism to the country. It increased regional autonomy within a united Nigeria. It created larger and more representative regional legislatures with increased powers. It also created a concurrent list with 19 subjects on which both the regional and central legislatures' could legislate and in the event of conflict the regional law was to prevail. 'The Lyttleton constitution of 1954 further promoted federalism in the country. The constitution saw the full, romance of Nigeria with federalism, thus making Nigeria a full- fledged federation. This was imperative because of the 'Eight point programme passed in May, 1953 by the legislative council of northern region which would have brought about a virtual succession of the northern region if it had not been implemented. Under the constitution, legislative powers were divided between the federal and regional legislature. It was provided that if a regional law is inconsistent with the provisions of the federal law, the provisions of the regional law in question would be rendered void to the extent of such inconsistency.
The 1960 independence constitution retained the federal structure with the three legislative lists, to wit: (Exclusive, concurrent and residual). However, in order to safeguard the unity of the country it was provided that the executive authority of the
Federalism as it were, originated during the colonial epoch beginning with the amalgamation of the Northern and Southern Protectorates in 1914. It was introduced into Nigeria precisely by the 1946 Richardson constitution. The constitution introduced regionalism into Nigeria for the first time, establishing regional assemblies in addition to the already existing central legislature. However, the regional houses remained only as deliberative and advisory bodies having no real legislative competence.' They also served as electoral colleges for the central legislature.
The Macpherson constitution of 1951 brought greater federalism to the country. It increased regional autonomy within a united Nigeria. It created larger and more representative regional legislatures with increased powers. It also created a concurrent list with 19 subjects on which both the regional and central legislatures' could legislate and in the event of conflict the regional law was to prevail. 'The Lyttleton constitution of 1954 further promoted federalism in the country. The constitution saw the full, romance of Nigeria with federalism, thus making Nigeria a full- fledged federation. This was imperative because of the 'Eight point programme passed in May, 1953 by the legislative council of northern region which would have brought about a virtual succession of the northern region if it had not been implemented. Under the constitution, legislative powers were divided between the federal and regional legislature. It was provided that if a regional law is inconsistent with the provisions of the federal law, the provisions of the regional law in question would be rendered void to the extent of such inconsistency.
The 1960 independence constitution retained the federal structure with the three legislative lists, to wit: (Exclusive, concurrent and residual). However, in order to safeguard the unity of the country it was provided that the executive authority of the