JUDGMENT OF EDUSEI J.
The appellants were charged, convicted, and sentenced to a fine of N¢50. 00 each or three months' 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:]
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 [p.283] out to establish their lawful justification or excuse through the Bonyerehene who gave evidence on behalf of all the appellants including himself. His evidence established that the people of Bonyere including the appellant had, for the eleven years before the 1969-70 fiscal year, been paying their basic rates, but the council had done nothing for their village in the way of providing them with amenities. They petitioned the Minister of Local Administration on 30 April 1970, alleging "the continued deplorable ill-treatment meted out to them by the Jomoro Local Council," and also pleaded that they were stopping payment of their basic rates to the said local council. Instead, they stated that they would pay the rates to their town development committee for development projects in their area. They went further to state that the accounts of this committee could be subjected to regular audit inspection by government auditors and the purpose of this statement, I think, is to show the minister their genuine desire to make contributions which would be utilised for development projects in their village. It was not their intention to wilfully refuse to pay their basic rates.
The petition is exhibit B. The evidence of Bonyerehene, the first appellant, was to a large measure supported by the second prosecution witness, a basic rate collector of Jomoro Local Council and a native of Bonyere. He testified that "The people of Bonyere usually pay their basic rates. In return for this I expect something to be done for them by this local council. As far as I am concerned nothi
