From time immemorial, there has been an eristic cloud surrounding the issue of taxation and religious institutions; religious institutions in this situation referring to churches and mosques. The current situation of their exemption from paying taxes has been mind boggling to a great part of the nation.

How come churches do not pay tax? Would taxing the churches amount to double taxation? Would lifting the blanket of tax exemption be inequitable and unjust? Or would the economy be bedeviled by this action? This article aims to provide an insight on the corporate tax regulations concerning religious institutions and submit a legal opine as to whether such existing regulations should be permitted to prevail or should be lifted.

Key Words:
Taxes, Tax exemption, Churches and Mosques on Tax, Corporate Tax Regulation, Religious Institutions

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Customary Land tenure System: Ownership And Possession

The mystery behind the efficacy of The Land Use Act in ameliorating the flaws of the land tenure system in line with custom has long been deliberated. It is alleged that the land use act came as a supporting document to improve upon the wonky state of affairs within the society. However, it appears that with the coming of the Land Use Act, customary land transactions have been set aside. The Land Use Act of 1979 has drastically changed the concepts of ownership and possession known to customary law. There is now a limitation to the ‘Absolute’ rights of the owner. The free hold estate system seems to have been obliterated and leasehold is here to stay. This article seeks to bring to light the forgotten concepts of ownership and possession, as known to customary land tenure system.

Key words: Land Tenure System, Ownership, Possession, Free Hold Estate.

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