Ah the Nigerian scams, I still get a message a day about a business proposal involving hundreds of thousands/millions of US Dollars. I think they first appeared over a decade or two ago...
Oh, the the mispelled letter with bad grammar from the Federal Bureau of Investigations, it was a hoot the first time, but after the 30th it ceases to be funny.
As I'm US based, then yup... 
No, I won't ship it to your in West Africa (reference craigslist scams)
No, I'd prefer not to give 12% to Paypal.. 
Wayne