This history question requires analysis of historical events, causes, and consequences. The detailed answer below provides context, evidence, and a well-structured explanation.
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Page 173 describes the Western Nigerian local government system, which was established with a three-tier structure: Divisional, District, and Local Councils. While some Divisional Councils were all-purpose, in other areas, District Councils handled rate collection under the precepting authority of Divisional Councils. However, the Divisional Councils were criticized for being too large for effective local representation, leading to calls for smaller units and the eventual phasing out of some councils, leaving only district and local councils in certain areas.