Section 4: Smelter of tin ore to be agent of producer for royalty payments.

(1) Where tin ore is delivered for smelting in Nigeria, the smelter shall become the agent of the producer of the mineral (in this Act hereafter called "the producer") for the purpose of the payment of royalty thereon; and, anything to the contrary in any enactment or rule of law notwithstanding, he shall be primarily liable for payment of that royalty for credit of the Consolidated Revenue Fund as directed by the Chief Inspector of Mines.
(2) Accordingly, the smelter may deduct from the amount otherwise payable by him to the producer for tin ore smelted, the amount necessary to satisfy the royalty due in respect of that tin ore; and the production at any time after payment of the relevant receipt or certificate of payment, as the case may be, in respect of the tin ore smelted shall for all purposes be sufficient acquittance and discharge to him for the amounts so paid.