Section 72: Animals

(1) The liability of the Corporation for the loss, damage, deviation, misdelivery, delay or detention of or to animals accepted for carriage by the Corporation shall not exceed. in the case of-
(a) a horse, N40;
(b) neat cattle or mules, per head N30;
(c) a donkey, N16;
(d) a sheep, goat or pig, N4;
(f) a dog or other animal not hereinbefore in this subsection mentioned, N2.
(2) Where such higher value has been declared, the Corporation may impose an additional charge in respect of the increased liability of, if the value of the animal has been declared to exceed N200, may either impose such additional charge or. notwithstanding the provisions of subsection (1) of this section, decline to accept liability in excess of the sum specified in relation to that animal by the subsection.