The Littoral States and Onshore/Offshore Resource Control in Nigeria

by 

Mobolaji Aluko, PhD

Burtonsville, MD, USA


Introduction 

As the political battle for restructuring of Nigeria continues to rage, one aspect of it that has recently commanded attention has been the issue of resource control in general, and in particular the dichotomy made by the Federal government about onshore/offshore oil resources. It came to a
head recently when the Federal government filed a suit dragging all 36
states to the Supreme Court for its constitutional interpretation of
Section 162.

It is a legal battle that the Federal government is destined to win, but
if the states eventually ask for the right things now or afterwards, it is
a political battle that they can win.

But first things first.



The situation in the United States
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I am of the opinion that since Nigeria runs a federal system similar to the United States, we should look to the US legislation and courts for guidance during constitutional contentions. One such issue is this offshore control business.



For starters, the US is comprised of 50 states, a population of about 280 million people, and an area of 9,629,091 sq. km. Of these 50 states, 22 (44%) are littoral having borders with the oceans or a gulf. These littoral states comprise 60% of the people of the United States and 48% of the land mass (see Table 1 for further details.) On the other hand, Nigeria is comprised of 36 states, 8 ( or 22% ) of which are littoral, with a population of about 27% of the total Nigeria (about 123 million) and 13% of the land mass.



Thus if states were to be able to push their way in terms of offshore
resource control, it will be in the US.

In 1947, the State of California tried exactly that, and was immediately
sued by the United States government. In 1950, Texas and Louisiana, now arguing that they had control of offshore resources BEFORE they joined the US union, also came under the US's legal hammer. In each case, the Supreme Court ruling was in favor of the Federal government, with the US Supreme Court arguing in the case of Texas and Louisiana that they had given up some of their state rights for the sake of equality of all states in the new union (See appendix I). These three cases are part of the maybe half-a-dozen suits EVER brought by the US against any state.

 

The conclusion therefore is that the legal issue of who owns offshore resources in the US is settled: it is the Federal government. I am certain that when arguments are made before the Supreme Court in Nigeria, lawyers for and against the government will be combing through the American arguments. The weight of those arguments would be in favor of the federal government.



The general principle here is that there must be certain resources SHARED by all people of a nation if indeed they are one nation. The oceans and the air above the nation are such resources. I am in firm agreement with that principle.



Company Registration and Taxation by States
------------------------------------------

So what is to be done?

Now everyone knows that California, Texas, Louisiana, etc. are fairly rich states in the US because of their oil, both offshore and onshore, and the question is; "how manage?" The answer lies in the incorporation and taxing system in the US.



Well, for one, even if you go off to the sea to mine your oil and get gas, you still have to come home at night to sleep somewhere. You need to have your offices on land, and your ship has to dock somewhere. Your company has to register in the state to do business, it has to pay state taxes and its workers have to pay state taxes. Hence all the business activities related to the oil or anything else, whether onshore or offshore, eventually rub off on California, Texas, etc. because of the states' ability to TAX any and all economic activities within their borders.


Of course, the Federal government of the United States also taxes the profits of such companies - with the profit being calculated AFTER the companies have paid their money to the states. After all, individuals in the US pay three taxes: to the county, to the state and to the Federal government, at different set rates of taxation.


But what is the current situation in Nigeria? All companies are registered in Abuja, incorporation of bodies being on the Exclusive Legislative list of the Constitution. (See Section 32 of Constitution; see Appendix II below, excerpting some relevant sections from the 1999 Nigerian Constitution). They pay federal taxes to Abuja. [I am not even sure that federal workers, companies or their workers pay any taxes to the state in which they reside.] If Section 163 of the Constitution is to be believed, the federal government is then supposed to remit some proportional amount (based on derivation) to the state governments.
We know what that means - that state governments will continue to depend on the kind-heartedness or otherwise of the federal government, depending on whether the party in control of the center is in agreement with those of the state; whether the governor of the state is in the good books of the federal executive. In short, state craft becomes hinged on capriciousness.



Amending the Constitution
-------------------------

So suppose Section 32 (incorporation of bodies) as an exclusive federal exercise is scrapped and Section 59 (taxation of incomes, profits, etc.) of the 1999 Constitution were moved into the concurrent list, thereby leaving the states to be able to register companies and to tax all economic activities. Then it would not matter whether the activity was onshore or offshore - the relevant states would still benefit via taxation from the economic activity within their borders.
That would go a long way towards solving this resource control business, and do away once and for all with this onshore/offshore dichotomy, notwithstanding the Land Use Decree or Section 39 (exclusive rights on "Mines and minerals, including oil fields.") of the constitution.
I would rest my case, except to ask whether, under the current political arrangement of Nigeria, this amendment can be achieved under the two-thirds majority provisions of Section 9, Chapter 1, Part 2 of the 1999 Constitution. (see Appendix 2). Hardly likely. Will the federal suit resolve issues? Hardly likely, unless the issue is "dialogued" at a Sovereign National Conference.

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Table 1

COMPARISON OF STATISTICS OF LITTORAL STATES

Nigeria United States
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All States
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# of States 36 50
Population 123,337,822 (Est. 2000) 281,421,906 (Census 2000)
Area, sq. km 923,768 9,629,091
Border, km 4,047 32,172

Littoral States
---------------

# of States (%) 8 (22.2%) 22 (44%)
Population (%) 32,767,153 (26.6%) 164,324,880 (58.4%)
Area, sq. km (%) 115,804 (12.5%) 4,583,447 (47.6%)
Coastline, km (%) 853 (17.4%) 19,924 (61.9%)

Littoral States - Nigeria: Lagos (roughly 180 km of coastline), Ogun (20
km), Ondo (75 km), Delta (100 km), Bayelsa
(180 km), Rivers (180 km), Akwa-Ibom (85 km),
Cross-River (30 km)

Littoral States - US: Washington, Oregon, California, Hawaii, Alaska,
Texas, Louisiana, Mississippi, Alabama, Florida,
Georgia, South Carolina, North Carolina, Virginia
Maryland, Delaware, New York, New Jersey,
Rhode Island, Massachussetts, New Hampshire, Maine

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Appendix I

US Suits Against California (1947), Louisiana (1950) and Texas (1950) Over
Maritime Property Claims

Constitution, Analysis and Interpretation (1992 Edition); Constitution,
Analysis and Interpretation (1998 Supplement)
http://frwebgate2.access.gpo.gov/cgi-bin/waisgate.cgi


STATE ACTS HELD UNCONSTITUTIONAL

541. United States v. California, 332 U.S. 19 (1947). California claimed that it owned the resources of the soil under the three-mile marginal belt as an incident to those elements of sovereignty which it exercised in that area, and therefore might grant permits to California residents to prospect far out and on the ocean floor within said limits. Held: California is not the owner of the three-mile marginal belt along its coast; the Federal Government rather than the State has paramount rights in and power over that belt, and full dominion over the resources of the soil under that water area. The United States is therefore, entitled to a decree enjoining California and all persons claiming under it from continuing to trespass upon the area in violation of the rights of the United States.


560. United States v. Louisiana, 339 U.S. 699 (1950). The Louisiana constitution provides that the Louisiana boundary includes all islands within three leagues of the coast; and Louisiana statutes provide that the State's southern boundary is 27 marine miles from the shore line. Since the three-mile belt off the shore is in the domain of the Nation rather than that of the States, it follows that the area claimed by Louisiana extending 24 miles seaward beyond the three-mile belt is also in the domain of the Nation rather than Louisiana. The marginal sea is a national, not a state, concern and national rights are paramount in that area. The United States, therefore, is entitled to a decree upholding such paramount rights and enjoining Louisiana and all persons claiming under it from trespassing upon the area in violation of the rights of the United States, and requiring Louisiana to account for the money derived by it from the area after June 23, 1947. Justices Concurring: Vinson, C.J., Black, Frankfurter, Douglas, Burton. Justices Dissenting: Reed, Minton.


561. United States v. Texas, 339 U.S. 707 (1950). Notwithstanding provisions in Texas laws whereby that State extended its boundary to a line in the Gulf of Mexico 24 marine miles beyond the three-mile limit and asserted ownership of the bed within that area and to the outer edge of the continental shelf, the United States is entitled to a decree sustaining its paramount rights to dominion of natural resources in said area, beyond the low-water mark on the coast of Texas and outside inland waters. Any claim which Texas may have asserted over the marginal belt when she existed as an independent Republic was relinquished upon her admission into the Union on an equal footing with the existing States. Justices Concurring: Vinson, C.J., Black, Frankfurter, Douglas, Burton. Justices Dissenting: Reed, Minton.

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Appendix II

The 1999 Constitution (excerpts)

Exclusive Legislative List
--------------------------

32. Incorporation, regulation and winding up of bodies corporate, other
than co-operative societies, local government councils and bodies
corporate established directly by any Law enacted by a House of Assembly
of a State.....

39. Mines and minerals, including oil fields, oil mining, geological
surveys and natural gas....

59. Taxation of incomes, profits and capital gains, except as otherwise
prescribed by this Constitution.



Concurrent List

7. In the exercise of its powers to impose any tax or duty on

(a) capital gains, incomes or profits of persons other than companies; and
(b) documents or transactions by way of stamp duties,

the National Assembly may, subject to such conditions as it may prescribe, provide that the collection of any such tax or duty or the administration of the law imposing it shall be carried out by the Government of a state or other authority of a state.

8. Where an Act of the National Assembly provides for the collection of tax or duty on capital gains, incomes or profit or administration of any law by an authority of a state in accordance with paragraph 7 hereof, it shall regulate the liability of persons to such tax or duty in such manner as to ensure that such tax or duty is not levied on the same person by more than one state.

9. A House of Assembly may, subject to such conditions as it may
prescribe, make provisions for the collection of any tax, fee or rate or
for the administration of the Law providing for such collection by a local
government council.

10. Where a Law of a House of Assembly provides for the collection of tax, fee or rate or for the administration of such Law by a local government council in accordance with the provisions hereof it shall regulate the liability of persons to the tax, fee or rate in such manner as to ensure that such tax, fee or rate is not levied on the same person in respect of the same liability by more than one local government council.



Chapter 6, Part I On Taxation
-----------------------------

163. Where under an Act of the National Assembly, tax or duty is imposed in respect of any of the matters specified in item D of Part II of the Second Schedule to this Constitution, the net proceeds of such tax or duty shall be distributed among the States on the basis of derivation and accordingly -

(a) where such tax or duty is collected by the Government of a State or other authority of the State, the net proceeds shall be treated as part of the Consolidated Revenue Fund of that State;

(b) where such tax or duty is collected by the Government of the
Federation or other authority of the Federation, there shall be paid to
each State at such times as the National Assembly may prescribe a sum
equal to the proportion of the net proceeds of such tax or duty that are
derived from that State.



Chapter I Part II
-----------------

9. (On Amending the Constitution)

(1) The National Assembly may, subject to the provision of this section, alter any of the provisions of this Constitution.

(2) An Act of the National Assembly for the alteration of this
Constitution, not being an Act to which section 8 of this Constitution applies, shall not be passed in either House of the National Assembly unless the proposal is supported by the votes of not less than two-thirds majority of all the members of that House and approved by resolution of the Houses of Assembly of not less than two-thirds of all the States.

(3) An Act of the National Assembly for the purpose of altering the provisions of this section, section 8 or Chapter IV of this Constitution shall not be passed by either House of the National Assembly unless the proposal is approved by the votes of not less than four-fifths majority of all the members of each House, and also approved by resolution of the House of Assembly of not less than two-third of all States.
(4) For the purposes of section 8 of this Constitution and of subsections (2) and (3) of this section, the number of members of each House of the National Assembly shall, notwithstanding any vacancy, be deemed to be the number of members specified in sections 48 and 49 of this Constitution.
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Some related stories
--------------------

http://allafrica.com/stories/200102080319.html

Federal Government Sues Southern Governors Over Resource Control
Vanguard Daily (Lagos) February 8, 2001

http://allafrica.com/stories/200102080385.html

Federal Government Sues States Over Resource Control
Panafrican News Agency (Dakar) February 8, 2001

http://allafrica.com/stories/200103150418.html

Derivation Suit, Ploy To Intimidate South-South, Says Delta AG
Vanguard Daily (Lagos) March 15, 2001

http://allafrica.com/stories/200103130178.html

Rage Over Resource Control - Dayo Abatan
Vanguard Daily (Lagos) March 13, 2001

http://allafrica.com/stories/200103090285.html

Resource Control: Ibori Calls for Dialogue
Vanguard Daily (Lagos) March 9, 2001

http://allafrica.com/stories/200103070111.html

The Battle For Resource Control
Vanguard Daily (Lagos) March 7, 2001


Also see:

http://www.un.org/Depts/los/index.htm

OCEANS AND LAW OF THE SEA HOME PAGE of the United Nations

http://www.un.org/Depts/los/unclos/closindx.htm

UNITED NATIONS CONVENTION ON THE LAW OF THE SEA and the AGREEMENT RELATING TO THE IMPLEMENTATION OF PART XI OF THE CONVENTION

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See Excerpted article below:

http://www.iss.co.za/Pubs/MONOGRAPHS/NO%209/Hara.html

SOUTHERN AFRICAN MARINE EXCLUSIVE ZONES: BURDENS AND OPPORTUNITIES
Mafaniso Hara, Research Fellow, Centre for Southern African Studies, University of the Western Cape Published in Monograph No 9, Diplomats and Defenders, February 1997

BACKGROUND

The 'freedom of the sea' has been a historic principle of customary international law from the time of Grotius's 'Mare liberum' in 1608. Grotius proclaimed that "the sea was limitless and could not become the possession of anyone but was, by nature, suitable to the use of all." This notion persisted until the signing of [United Nations Convention on Law of the Sea] UNCLOS III in 1982. Under this Convention, which came into force in November 1994, coastal states can claim and establish jurisdiction in the form of 'sovereign rights' in the area 200 nautical miles (nm) out seaward from the baseline (the lowest line to which the water of the sea recedes during periods of ordinary spring tide) as an Exclusive Economic Zone [EEZ]. In this zone, the coastal state has 'sovereign rights' for the purpose of exploring and exploiting, conserving and managing the natural resources, whether living or non living, of the water above to the seabed and of the seabed and its subsoil.

 


MARITIME ZONES
Under international law, four categories of maritime zones can be distinguished: internal waters, territorial sea, contiguous zone and the EEZ/continental shelf.


Internal waters
Internal waters are those which are landward of the baseline. These include estuaries, river mouths, points and bays, where these have been closed off. Internal waters are assimilated into national territory and are subject to the control of the coastal state.


Territorial waters
Under UNCLOS I of 1958, it became accepted that coastal states could claim a territorial zone of 12 nm. In this zone the coastal state can exercise complete sovereignty just as on its land area. The laws of the state in question are fully applicable in this zone. The only exception to the rule is that foreign vessels have a right of 'innocent passage' through the territorial sea.
Contiguous zone



International law provides for coastal countries to declare an additional 12 kilometres immediately seaward of the 12 nm territorial zone to a total of 24 nm. This is the zone called the contiguous zone. While a coastal state cannot make laws in this zone, it can enforce its customs, fiscal, immigration and health laws in the zone. But the contiguous zone does not constitute part of the coastal state's territory.
Exclusive Economic Zone and the continental shelf



Using the UNCLOS III Convention, coastal states can declare the area covering 200 nm from its baseline out seaward, as an EEZ. In this zone the coastal state exercises sovereign rights over all resources. It also has jurisdiction over the construction of offshore structures and scientific research, and has a right to protect and preserve the environment. Allied to the concept of the EEZ is the doctrine of the 'continental shelf', reaffirmed in UNCLOS I of 1958. The continental shelf is the shallow platform adjacent to the land mass to the 200 m isobath (depth line). The doctrine originated with the 1945 Truman declaration. Under this declaration, the United States proclaimed its continental shelf, which in the case of the eastern seaboard extended to as far as 250 nm, exclusive for its exploration and exploitation and subject to its jurisdiction and control. Apart from the depth line, the concept also includes the criterion of exploitability, leaving the extent of the legal continental shelf open-ended. The concept of the continental shelf grants coastal states sovereignty over natural resources in the shelf or as far out as they have the ability to exploit the resources. Because the physical shelf does not always coincide in size with the 200 nm boundary, this doctrine has resulted in an overlap in the two regimes. What is important to note is that the UNCLOS III EEZ regime does not supersede the continental shelf doctrine, but merely complements it. In practice, countries choose to ratify the regime that would best serve their interests.......