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1
The sixteen Plaintiffs are the Attorney Generals (sic) of their respective States; and the sixteen States form part of the thirty-six States of the Federal Republic of Nigeria. The Plaintiffs are suing as representatives of the Governments of their respective States.
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2
The Defendant is the Attorney General of the Federation and the representative of the Federal Government of Nigeria.
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3
The Plaintiffs state that the sixteen States they represent constitute part of the Nineteen Northern States out of the thirty-six states that make up the Federal Republic of Nigeria.
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4
The Plaintiffs state that in 1954, Northern Nigeria Marketing Board was established under the Northern Nigeria Marketing Board Law of 1954.
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5
The Plaintiffs state that in 1968, when the Northern Region was split into six States comprising of North-Western, North Eastern, North-Central, Kano, Benue-Plateau and Central-Western States, the Northern Nigerian Marketing Board was renamed Northern States Marketing Board (hereinafter referred to as "the NSMB").
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6
The Plaintiffs state that in 1972, the then Benue-Plateau State comprising of the presently existing Benue, Plateau and Nasarawa States opted out of the NSMB.
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7
The Plaintiffs state that in 1977, the Federal Military Government established Commodity Boards under the Commodity Boards Decree No. 29 of 1977 to replace the NSMB and other State Marketing Boards then existing in Nigeria; and provided under Section 23(3)(b) of the said Decree that the assets and liabilities of the NSMB and other State Marketing Boards that were dissolved with the coming into force of the Decree shall be transferred to the Plaintiffs that owned the NSMB and to the other States that owned the other State Marketing Boards.
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8
The plaintiffs state in compliance with the provisions of the aforementioned Section 23(3)(b) of the Commodity Boards Decree the then reigning Supreme Military Council made it clear that any of the assets of the NSMB and of other dissolved State Marketing Boards taken over by the Commodity Boards shall be paid for by the Federal Military Government.
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8
The Plaintiffs state that in compliance with the Federal Military Government directive the NSMB carried out an evaluation of its assets, which amounted to N42, 019,229.00 and transmitted same to the Federal Ministry of Cooperatives and Supply in May, 1978.