<p style="text-align: center;"><strong><u>JUDGMENT</u></strong></p><p style="text-align: justify;">The appellants were charged, convicted, and sentenced to a fine of N¢50. 00 each or three months&#x27; imprisonment with hard labour by the District Court Grade II, Half Assini. Against this conviction they have appealed to this court. The charge was that the appellants did wilfully neglect to pay their annual basic rate of N¢3.00 each on 26 May 1970, for the year 1969-70. The charge was brought under section 96 (1) of the Local Government Act, 1961 (Act 54), which reads as follows: [His lordship here read the provisions of section 96 (1) of the Act as set out in the headnote and continued:]</p><p style="text-align: justify;">It is quite clear from the section just quoted that the burden on proving lawful justification is thrown on the appellants. The appellants who are natives of, and resident in, Bonyere admitted that they refused to pay their basic rates for 1969-70 to the Jomoro Local Council. They set out to establish their lawful justification or excuse through the Bonyerehene who gave evidence on behalf of all…</p>