Abstract
Federalism, according to K.C Wheare, is the method of dividing powers so that the central and regional governments are each, within a sphere, co-ordinate and independent. He said that the characteristics of this Federal Principle are the division of powers among levels of government, a written constitution showing this division of powers and co-ordinate not sub-ordinate supremacy of the two levels of government with respect to their functions (K.C Wheare, 1953: 10).The practice of federalism in Nigeria is one of the legacies the British colonial masters bequeathed to Nigeria. Local government is born out of federalism because federalism has to do with the division of power between the central and the component units local government is a component in a federal system, it is recognized as a third tier of government which is charged with the responsibility at the grass root.