Enugu State Internal Revenue Service (ESIRS)  imposes daily taxes on corpses in mortuaries.

According to the statement:

“The sum of N40.00 only is to be paid by owners of a corpse once it was not buried within twenty-four hours.

“It means that that corpse stays in the mortuary for 100 days, and the mortuary is expected to pay the state sum of N4,000.

“The tax is not meant to generate revenue but to discourage people from taking their dead ones to mortuary all the time,”