We've all heard the story about how Lord Lugard Combined the north with the south to cover Tax deficit,

The problem with this logic is that no one has ever challenged it, no one has asked;

Why did the North have a crisis in the first place? ...

If they asked, they would it was the British that caused the poverty in the North, same way the British caused the wealth in the South...

Now there was something Lugard observed, the North had a poor economy but a strong military culture and had the highest amount of soldiers in Africa...
The South had a good economy but poor military culture and few soldiers...

in Lugard's eyes this was a recipe for disaster...the minute the British leaves the Southern protectorate, the North would invade and plunder the place...

So he came up with a plan, 'balance the wealth of the South with the North and the military of the North with the South'

This in his eyes would make Nigeria both a wealthy and powerful nation...

This is my take, in summary I don't think Lord Lugard would have risen to his position if he didn't understand people and consequences of actions.

Rubbish talk.

It was for ease of governance and to hold the independent minded south hostage by an easily manipulated north.

Person go just open mouth waaah.

LordVoldermort:
We've all heard the story about how Lord Lugard Combined the north with the south to cover Tax deficit,

The problem with this logic is that no one has ever challenged it, no one has asked;

Why did the North have a crisis in the first place? ...

If they asked, they would it was the British that caused the poverty in the North, same way the British caused the wealth in the South...

Now there was something Lugard observed, the North had a poor economy but a strong military culture and had the highest amount of soldiers in Africa...
The South had a good economy but poor military culture and few soldiers...

in Lugard's eyes this was a recipe for disaster...the minute the British leaves the Southern protectorate, the North would invade and plunder the place...

So he came up with a plan, 'balance the wealth of the South with the North and the military of the North with the South'

This in his eyes would make Nigeria both a wealthy and powerful nation...

This is my take, in summary I don't think Lord Lugard would have risen to his position if he didn't understand people and consequences of actions.

I do not know what you meant by Tax deficit. However, the fact remains that Bristish funded the running of Northern Protectorate with no resources from the north. Northern Protectorate had nothing and was depleting the treasury of British government. The initial plan was to have two countries out of the protectorates, one country for Northern Protectorate and another for Southern Protectorate. Unfortunately, British concluded that Northern Protectorate could not sustain itself as a country hence amalgamation.