Annotated alteration evidence — page 233

58. Stamp duties. 59. Taxation of incomes, profits and capital gains, except as otherwise prescribed by this Constitution. 60. The establishment and regulation of authorities for the Federation or any part thereof - (a) to promote and enforce the observance of the Fundamental Objectives and Directive Principles contained in this Constitution; (b) to identify, collect, preserve or generally look after ancient and historical monuments and records and archaeological sites and remains declared by the National Assembly to be of national significance or national importance; (c) to administer museums and libraries other than museums and libraries established by the Government of a State; (d) to regulate tourist traffic; and (e) to prescribe minimum standards of education at all levels. 61.The formation, annulment and dissolution of marriages other than marriages under Islamic law and customary law including matrimonial causes relating thereto. 62.Trade and commerce, and in particular – (a) trade and commerce between Nigeria and other countries including import of commodities into and export of commodities from Nigeria, and trade and commerce between the States; (b) establishment of a purchasing authority with power to acquire for export or sale in world markets such agricultural produce as may be designated by the National Assembly; (c) inspection of produce to be exported from Nigeria and the enforcement of grades and standards of quality in respect of produce so inspected; (d) establishment of a body to prescribe and enforce standards of goods and commodities offered for sale; The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations 227