Finance, including—

7. Finance, including— (a) currency, legal tender and coinage; (b) national savings and savings banks; (c) borrowing on the security of the Federal Consolidated Fund; (d) loans to or borrowing by the States, public authorities and private enterprise; (e) public debt of the Federation; (f) financial and accounting procedure, including procedure for the collection, custody and payment of the public moneys of the Federation and of the States, and the purchase, custody and disposal of public property other than land of the Federation and of the States; (g) audit and accounts of the Federation and the States and other public authorities; (h) taxes; rates in the federal capital; (i) fees in respect of any of the matters in the Federal List or dealt with by federal law; (j) banking; money-lending; pawnbrokers; control of credit; (k) bills of exchange, cheques, promissory notes and other similar instruments; (l) foreign exchange; and (m) capital issues; stock and commodity exchanges.