These were the protectorates of Northern Nigeria and Southern Nigeria. Lugard was Britain’s first high commissioner for Northern Nigeria and Sir Ralph Moor was his counterpart in Southern Nigeria. Since Northern Nigeria had no coastline and was landlocked, it did not receive customs duties, as Southern Nigeria did. This disadvantage was exacerbated because Northern Nigeria imported goods from Southern Nigeria duty-free, and its costs for transporting its goods to Southern Nigeria for export were also high. Since Southern Nigeria received customs duties and Northern Nigeria did not, a small percentage of customs revenue from the former was sent to the latter.

Source: The Guardian July 08, 2021 03:45 UTC