The British foremost scholar on federalism, K.C.Wheare, had conceived the relationship and interaction between and among the different levels and institutions of government in a federal polity as that predicated on mutuality, co-ordination, complementarity, and completely devoid of subordination. Traditionally, inter-governmental relations in the Nigerian federal polity are to be understood within this context. The practical reality, however, describes a state where there is conflict-ridden distribution of power among the tiers of government, lop-sided fiscal responsibilities, and incapacitated local government. This book, therefore, gives ample empirical insight into the various ways and manners the different tiers of government in the Nigerian federalism interact. It helps the readers to understand, in-depth, the bureaucratic idiosyncrasies and the inherent systemic pathologies that bedevil the system and which have culminated in the soured relationship between and among the different tiers and institutions of government in Nigeria.