ROSCOE POUND APPLICATION

1. VAT ISSUE: AG Rivers v FIRS

There is a conflict of interest between federal government and state government as to who is
to collect and administer VAT. While the federal government claims to be better empowered
to collect and administer through the mechanism of its FIRS agency; the state government
claims that such power is not within the purview of the state government as contemplated by
the 1999 CFRN. Both claims by the different levels of government falls under the public
interest head as propounded by Pound. This relates to the claims of a state as a political
organization of society.
Although the matter is currently in court, the application of the pound theory will suggest that
the decision of the court is such that lays to rest the conflict with a minimum friction as
possible.

2. Raid of Justice Mary Peter Odili House:

On Friday, October 29th 20210 – the nation woke up to the unsavoury news of the raid of Hon
Justice Mary Odili’s House, a justice of the Supreme Court. It was reported that the raid was
based on a warrant given by a magistrate.
This act falls under Pound’s Social Interest as it relates to the security of social institutions.
Under this heading, political institutions can claim to be secured from actions that threaten
their existence and efficient functioning.
An attack on a JSC can be then seen as an attack on the judiciary – which is a 3 rd arm of
government.
The application of Pound’s theory to this instance will suggest that the law should serve as an
instrument to safeguard this social interest and prevent this kind of act from happening again.

3. END SARS PROTEST:

The End SARS protest of October 2020 sparked a nationwide acknowledgment of police
brutality. With the youth demography often being the victims of police brutality, it affects
their social interest as it relates to General Security as propounded by Pound.
Under this head of interest, they can claim to be secured against actions and conducts which
threaten their health, peace and security of transactions.
The Government on the other hand can claim public interests as it relates to matters of state
security and territorial integrity.
Recently, the Tribunal released the report of Lekki Shootings and indicted the Lagos State
government and Nigerian Military.
The application of Pound’s theory to this instance will suggest that the recommendations
stated in the Panel’s report be carried out to the last as only then will law be seen an
instrument for balancing the conflicting interest of the state and the society.

4. IPOB