From Toll System to Customs Regulation: Customs Administration in Colonial Nigeria, 1861-1960
Abstract The profusion of scholarly literature on colonial Nigeria has been both abundant and widespread. This article is not simply an attempt to add to this relentlessly growing mountain of literature. Rather its objective is to interrogate how customs operations have been used by the British as a strategy to raise revenue for the colonial administration especially during the period of declining economy since its establishment in 1861 – a subject that so far occupies a relatively minor corner in broader discourse on colonial Nigeria. This article therefore examines the nature of colonial customs policy and administration from 1861 to 1960. It analyses customs administration under company rule, customs administration in the Niger Coast Protectorate (1891-1906), customs administration from the Amalgamation of Colony of Lagos and Protectorate of Southern Nigeria up to 1914, customs administration during the First World War (1914-1918), the Inter-war Years (1919-1938), customs administration during the Second World War (1939-1945) and the role of customs administration (1945-1960). This article utilizes the primary and secondary sources for data collection. It concludes that colonial customs operation was a major financial backbone of British colonial administration in Nigeria. Besides, the colonial customs administration bequeathed several legacies to the Nigeria Customs Service that came into existence after independence in 1960.
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Adelakun, A. S. (1986). The True Custom Man: An Outline History of the Nigerian Customs and Excise Department, 1891-1984. Lagos.
Aderibigbe, A. B. (1975). Lagos: The Development of an African City. Lagos: Longman.
Adewara S. (2021). Nigerian Economy During Colonial Era: An Overview. In R. Ajayi & J. Yinka Fashagba (eds.), Nigerian Politics (pp. 245-258). Chan: Springer Nature. https://doi.org/10.1007/978-3-030-50509-7_12
Adeyeri, O., Adejuwon, K. (2012). The implications of British colonial economic policies on Nigeria’s development. International Journal of Advanced Research in Management and Social Sciences, 1(2).
Akpana, D. K. (1974). Excise Revenue Administration. Lagos.
Bery, Sara, Liedholm, Carl. (1970). The Performance of the Nigerian Economy in Growth and Development of Nigerian Economy. East Lansing: Michigan State University Press,
Buxton, R. (1939). The African Slave Trade and Its Remedy. London: John Murray.
Charles Jr., E. G. (1967). English Colonial Policy and the Economy of Nigeria. American Journal of Economics and Sociology, 26(1), pp. 79-92. https://doi.org/10.1111/j.1536-7150.1967.tb00991.x
Cogneau D., Dupruz, Y., Mesple-Somps, S. (2018). Working Paper, Paris: School of Economics.
Cook, A. N. (1964). British Enterprise in Nigeria. London: Frank Cass.
Ekundare, R. O. (1973). An Economic History of Nigeria, 1860-1960. London: Oxford University Press.
Falola, T. (1987). Britain and Nigeria: Exploitation or Development. London: Zeb Books.
Falola, T. (1989). The Yoruba toll system: Its operation and abolition. Journal of African History, 30(1), pp. 69-88. https://doi.org/10.1017/S0021853700030887
Falola, T. (1996). Trade with the Europeans in the 19th Century. In G. O. Ogunremi & E. K. Faluyi (eds.), An Economic History of West Africa Since 1750 (pp. 98-111). Lagos: Rex Charles.
Falola, T. (2024). Understanding Colonial Nigeria British Rule and its Impact. Cambridge: Cambridge University Press. https://doi.org/10.1017/9781009337205
Falola, T., Adebayo, A. G. (1987). The context: The Political Economy of colonial Nigeria. In O. O. Oyelaran (ed.), Obafemi Awolowo: The End of an Era (pp. 19-63). Ile-Ife: Obafemi Awolowo University Press.
Faluyi, E. K. (1997). Industrialisation under colonial rule. In G. O. Ogunremi & E. K. Faluyi (eds.), An Economic History of West Africa Since 1750 (pp. 211-220). Lagos: Rex Charles.
Fransmann, M. (1982). Industrialisation and Accumulation in Africa. London: Heinemann.
Geary, W. M. N. (1964). An Economic History of Lagos, 1880-1964. (Unpublished Ph.D. Thesis). University of London, London.
Helleiner, G. (1966). Peasant Agriculture, Government and Economic Growth in Nigeria. Homewood: Irwin.
Hogendorn, J. 1970. Origins of the Groundnut Trade in Northern Nigeria. In C. Eicher & C. Liedholm (eds.), Growth and Development of the Nigerian Economy (pp. 27-37). Michigan: Michigan University Press.
Hopkins, A. G. (1973). An Economic History of West Africa. London: Longman.
Latham, J. A. H. (1973). Old Calabar: the impact of the international economy upon a traditional society 1600-1891. Oxford: Clarendon Press.
Mann, Kristin. (2007). Slavery and the Birth of an African City Lagos, 1760-1900. Indiana: Indiana University Press.
Mcphee, A. (1926). The Economic Revolution in British West Africa. London: Routledge.
Mynt, H. 1967. The Economics of Developing Countries, London: Hutchinson & Co Ltd.
Newbury, C. W. 1965. British Policy Towards West Africa: Select Documents 1786-1874. Oxford: Oxford University Press.
Olusanya, G. O. (1980). Constitutional Development, 1861-1960. In O. Ikime (ed.), Groundwork of Nigeria History (pp. 518-544). Ibadan: Heinemann.
Osuntokun, A. (1979). Nigeria in the First World War. London: Longman.
Oyebade, A. (Ed.) (2003). The Foundations of Nigeria: Essays in Honour of Toyin Falola, Trenton: Africa World Press.
Proehl, P. (1965). Foreign Enterprise in Nigeria. London: University of North Carolina Press.
Siollun, M. (2021). What Britain Did to Nigeria. London: Hurst & Co.
Tamuno, T. N. (1970). The Police in Modern Nigeria. Ibadan: Longman.
Uchendu, E. (2024). Economic Development of Nigeria Since 1800 Moldovia: Eliva Press.
Uzoigwe, G. (1968). The Niger Committee of 1898: Lord Selbourne Report. Journal of Historical Society of Nigeria, 4(3), pp. 467-776.
Walker, E. (2003). British colonialism and economic transformation. In A. Oyebade (ed.), The Foundations of Nigeria. Essays in Honour of Toyin Falola (pp. 347-372). Trenton: Africa World Press.
Aderibigbe, A. B. (1975). Lagos: The Development of an African City. Lagos: Longman.
Adewara S. (2021). Nigerian Economy During Colonial Era: An Overview. In R. Ajayi & J. Yinka Fashagba (eds.), Nigerian Politics (pp. 245-258). Chan: Springer Nature. https://doi.org/10.1007/978-3-030-50509-7_12
Adeyeri, O., Adejuwon, K. (2012). The implications of British colonial economic policies on Nigeria’s development. International Journal of Advanced Research in Management and Social Sciences, 1(2).
Akpana, D. K. (1974). Excise Revenue Administration. Lagos.
Bery, Sara, Liedholm, Carl. (1970). The Performance of the Nigerian Economy in Growth and Development of Nigerian Economy. East Lansing: Michigan State University Press,
Buxton, R. (1939). The African Slave Trade and Its Remedy. London: John Murray.
Charles Jr., E. G. (1967). English Colonial Policy and the Economy of Nigeria. American Journal of Economics and Sociology, 26(1), pp. 79-92. https://doi.org/10.1111/j.1536-7150.1967.tb00991.x
Cogneau D., Dupruz, Y., Mesple-Somps, S. (2018). Working Paper, Paris: School of Economics.
Cook, A. N. (1964). British Enterprise in Nigeria. London: Frank Cass.
Ekundare, R. O. (1973). An Economic History of Nigeria, 1860-1960. London: Oxford University Press.
Falola, T. (1987). Britain and Nigeria: Exploitation or Development. London: Zeb Books.
Falola, T. (1989). The Yoruba toll system: Its operation and abolition. Journal of African History, 30(1), pp. 69-88. https://doi.org/10.1017/S0021853700030887
Falola, T. (1996). Trade with the Europeans in the 19th Century. In G. O. Ogunremi & E. K. Faluyi (eds.), An Economic History of West Africa Since 1750 (pp. 98-111). Lagos: Rex Charles.
Falola, T. (2024). Understanding Colonial Nigeria British Rule and its Impact. Cambridge: Cambridge University Press. https://doi.org/10.1017/9781009337205
Falola, T., Adebayo, A. G. (1987). The context: The Political Economy of colonial Nigeria. In O. O. Oyelaran (ed.), Obafemi Awolowo: The End of an Era (pp. 19-63). Ile-Ife: Obafemi Awolowo University Press.
Faluyi, E. K. (1997). Industrialisation under colonial rule. In G. O. Ogunremi & E. K. Faluyi (eds.), An Economic History of West Africa Since 1750 (pp. 211-220). Lagos: Rex Charles.
Fransmann, M. (1982). Industrialisation and Accumulation in Africa. London: Heinemann.
Geary, W. M. N. (1964). An Economic History of Lagos, 1880-1964. (Unpublished Ph.D. Thesis). University of London, London.
Helleiner, G. (1966). Peasant Agriculture, Government and Economic Growth in Nigeria. Homewood: Irwin.
Hogendorn, J. 1970. Origins of the Groundnut Trade in Northern Nigeria. In C. Eicher & C. Liedholm (eds.), Growth and Development of the Nigerian Economy (pp. 27-37). Michigan: Michigan University Press.
Hopkins, A. G. (1973). An Economic History of West Africa. London: Longman.
Latham, J. A. H. (1973). Old Calabar: the impact of the international economy upon a traditional society 1600-1891. Oxford: Clarendon Press.
Mann, Kristin. (2007). Slavery and the Birth of an African City Lagos, 1760-1900. Indiana: Indiana University Press.
Mcphee, A. (1926). The Economic Revolution in British West Africa. London: Routledge.
Mynt, H. 1967. The Economics of Developing Countries, London: Hutchinson & Co Ltd.
Newbury, C. W. 1965. British Policy Towards West Africa: Select Documents 1786-1874. Oxford: Oxford University Press.
Olusanya, G. O. (1980). Constitutional Development, 1861-1960. In O. Ikime (ed.), Groundwork of Nigeria History (pp. 518-544). Ibadan: Heinemann.
Osuntokun, A. (1979). Nigeria in the First World War. London: Longman.
Oyebade, A. (Ed.) (2003). The Foundations of Nigeria: Essays in Honour of Toyin Falola, Trenton: Africa World Press.
Proehl, P. (1965). Foreign Enterprise in Nigeria. London: University of North Carolina Press.
Siollun, M. (2021). What Britain Did to Nigeria. London: Hurst & Co.
Tamuno, T. N. (1970). The Police in Modern Nigeria. Ibadan: Longman.
Uchendu, E. (2024). Economic Development of Nigeria Since 1800 Moldovia: Eliva Press.
Uzoigwe, G. (1968). The Niger Committee of 1898: Lord Selbourne Report. Journal of Historical Society of Nigeria, 4(3), pp. 467-776.
Walker, E. (2003). British colonialism and economic transformation. In A. Oyebade (ed.), The Foundations of Nigeria. Essays in Honour of Toyin Falola (pp. 347-372). Trenton: Africa World Press.
Oramalugo, B., & Anaemene, B. (2025). From Toll System to Customs Regulation: Customs Administration in Colonial Nigeria, 1861-1960. El Futuro Del Pasado, e31710. https://doi.org/10.14201/fdp.31710
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