Nigeria Law
The Ledger

Amalgamation1914· £4.4m revenue

Northern and Southern Protectorates unified

Lugard's amalgamation. A single colonial budget for the first time; the customs receipts of Lagos subsidising the North.

The 1914 amalgamation merged the previously separate fiscal systems. Southern customs revenue — generated largely by Lagos and the palm-oil ports — covered the Northern Protectorate's chronic deficits. The unified colonial budget of 1914 stood at approximately £4.4 million.

Sources

  • · Nigeria Blue Book 1914
  • · Colonial Annual Report on Nigeria 1914
Methodology

Tier 1 · primary

Courts. Gazettes. National archives.

Tier 2 · corroborating

OCCRP. HRW. BudgIT. TheCable.

Redline

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