Cattle (Taxation and Control) Law. Country/Territory Nigeria Territorial subdivision Enugu Document type Legislation Date 1991 Source FAO, FAOLEX Long titleA Law to control and tax cattle entering Enugu State of Nigeria. Subject Livestock Keyword Animal health Cattle Inspection Tax/levy Geographical area Africa, North Atlantic, Western Africa Abstract This Law provides for the control and taxation of cattle entering Enugu State. This Law only provides for cattle to be traded, and the tax is to be paid by the owner (or his agents). This Law provides the procedure which entails taking the affected cattle to the nearest Cattle Control Post for assessment. Cattle Control Posts are areas for the assessment of traded cattle, established under this Law, and are manned by tax and veterinary officers. The Law also provides penal sanctions for the violation of its provisions, and allows for cattle to be impounded under certain circumstances. The inspection of the cattle is done by a team composed of tax and veterinary officers. Full text English