governments. However, with the introduction of statutory allocations to the local governments following the 1976 Reform, most of the local governments abandoned the hitherto viable internal revenue sources in preference to the revenue from statutory allocation. This unwholesome attitude of most local governments, among others, was identified as the bane of internal revenue generation at this level of government. The paper concludes, by stating that unless the local governments look inwards to maximize their internal revenue sources it cannot be financially self-reliant. The implication of this is that it cannot enjoy reasonable degree of autonomy as a third tier of government if it continues to be heavily dependent on the financial assistance from both the federal and the state governments, to be able to function effectively. The reasonPolice investigate Wilco-Hess store homicide

Stephanie Anderson, 39-year-old mother of three, apparently never had time to lock the door behind her when she showed up at the Wilco-Hess convenience store to prepare the store for opening.The door to the Wilco-Hess station was unlocked when the victim was shot to death. That's according to the victim's fiance who was the first on scene this morning. He was too distraught to talk about the scene but Stephanie Anderson's sister Lachanda Powell stated, "I can't believe somebody would have the guts to do that. Whoever it was, was very heartless."

Lachanda thinks a robber was waiting for her sister when Anderson arrived at the store around 5am.

Normally, Anderson's family says, she would go into the store at 5am, but then lock the door