..

2367-2433

2546
ISBN 974-464-395-1

THE SYSTEM OF TAX COLLECTIONS IN EASTERN LAOS,

A.D.1824-1890

By
Weerapong Yodboonreaug

A Thesis Submitted in Partial Fulfillment of the Requirements for the Degree

MASTER OF ARTS
Department of History
Graduate School
SILPAKORN UNIVERSITY
2003
ISBN 974-464 -395 -1

K 42415005 :
:
: ..2367-2433 (THE
SYSTEM OF TAX COLLECTIONS IN EASTERN LAOS,A.D.1824-1830) :
. 158 . ISBN 974-464-395-1

.. 1855

2546

K 42415005 : MAJOR : HISTORY OF SOUTH-EAST ASIA

KEY WORD :TAX COLLECTIONS IN EASTERN LAOS
WERAPONG YODBOONREAUG : THE SYSTEM OF TAX COLLECTIONS IN EASTERN
LAOS, A.D.1824-1890. THESIS ADVISORS : ASST. PROF. PHONPHEN HUNTRAKUL. 158 pp.
ISBN 974-464-395-1.
This thesis aims to study the collection of tax system of the Eastern Laos area during the
time of its confrontation with Siams Sak Lak expansion policy, the policy that gave Siam for both
political and economic advantages. The main points are to study on system of Suai collection,
different types of Suai, the imposition procedure of the system, including the study on problems and
their solutions, by comparing the amount of Suai collected for the center. Siam had concluded the
Bowring Treaty with Britain in 1855 and the treaty had impact on tax system collection and the
economy of the Eastern Laos as well.
The method of the study is to process knowledge and analyze its historical development by
separate the study into two main points. The first one is about Suai system collecting during the
Ratanakosin period, the time by which Siam had influenced on Eastern Laos area. This study covers
types of Suai, rate of Suai,Subsistance rate of Suai and Suai as the export items. The second one is
about Bowring Treatys impact toward the alter of Suai system collecting and the economic changes.
The study reveals that tax system collecting of the Eastern Laos area is the system started
with Siams effort to control Eastern Laoss manpower. By start Sak Lak which is the cause of Suai
collection from the Eastern Laos. Suai collected can be divided into 3 catergories : (1) the products
of natural origin, (2) natural products transformed into the added values, and (3) mineral products
with true value weights. Suai products collected are such as bustard cardamom, ivory, bees wax,
Rhino horn, lax, ramie, cotton, white textile, lacquer, fish, silver, and gold. Although, there is a
regulation for the fixed amount of Suai, but in practice Suai that had been collected are truly depends
on the governor When the problem of Suai imposed with less amount arises, there is a regulation for
any kinds of resources to be sent as Suai. However, the Suai arrears of each city still increase. Siam
set many regulations to solve this problem but it still being ineffective. Suai from the Eastern Laos
area had been sent mostly as the export goods to China, by the junk trade of both Siam and China.
Later, when the government ceased the trade with China, types of Suai have changed to be the
animals such as cows and buffalos in order to respond with the expansion of rice farming in the
central area of Siam which is the result of BowringTreatyas well.This also effect to the expansion of
internal and external trade of the Eastern Laos,and it is a reason for the movement of manpower into
the central plain area.
Department of History
Graduate School, Silpakorn University
Academic Year 2003
Student's signature
Thesis Advisor's signature..........

..
.

1. ................................................................................................................

..
..
.
..
..
.
..
..
2.
..1824..............................................................................................
.
........................
.
..
..1782
.............................
................................................

1
1
3
3
5
6
6
6
7
7
7
9
9
11
12
17
20
25
29

...................................................................................
31
......................................................................
33

36

39
.
39
.....................................................................................
39
.................................................................
41
........................................................................................
42
......................................................................................
42

43
...
49
3. .. 53
. 53
.. 57
. 58
...........
60

61
62
62
.. 64
4. ......................................................
68

69

72

78
..
82
.............................................
86
.............................................................
99


5
..2398-2433...
..............................................................................
........................................................................
......................................................................
...................................................................
6
........................................................................................................
............................................................................................................
.................................................................................................................
..........
..............................................................................
2...........................................
.........................................................
.............................................................................................................

106
112
112
115
117
120
125
139
140
146
150
154
158

(Statement and Significance of the Problem)

1172 (..2353)

..1826 (..2369)

.. 1890(.2433)

.. 1855 (..2398)

.. 1874(..2417)

(Scope or Delimitation of the Study)

..1824(..2367)

..1855(..2398)

..1890(..2433)
(Review of related Literature)

..1782-..1873(..2325-2416)

Jame C. Ingram(Economic Change in Thailand Since 1850-1970 )

..1850-..1891(..2393-2434)
(The prebudget period ) ..1892-..1926(..2435-2469)

(The Fiscal Reform to Fiscal Autonomy )

..1926-..1970(..2469-2513)
( Fiscal Autonomy ) Ingram

( :2325-2411,
,2517 )

(
,2527)

(

,2514)



12

3

4
3

Constance M. Wilson
The Northeast and the Middle Makong Valley in the Thai economy ;1830-1870 The

Thai State in the Khorat Plateau and the Middle Makong Valley ;1827-1892


Junko
Koizumi The Commutation of Suai From Northeast Siam in the Middle the
Ninteenth Century

Yoshiyuki Mashuhara
..2545

.. 1824-..1890(..2367-2433)

(Goal and Objective)

1.

2.

3.

(Process of the Study)

1.
2.
3.
4.
(Assumption)





.. 1890(..2433)

(limitation of the Study)

..1824 (..2367)
..1824
.. 1890(..2433)

..
1890

(Method of Study)


(Primary sources )

(Secondary
sources )

1.
2.
3.
4.
5.
5.

8
2

.. 1824




2.1





1





2

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2.2.2 -(Mon-Khmer)
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) (Bru, )

..1906 (..2449)

, :-, (
,
2544), 192-193.

11
8 4

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25
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12

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13

3
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14
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15
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16
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17
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18
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20

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21

33




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22

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23






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24

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25
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26

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50
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27

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1.
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(J.Mc Carthy)



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28
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29

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1.
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, 343.

30


1.
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31

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32
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33




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34
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35



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(2424)
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(2302)
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(2388) , (2406) , (2406)
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(2425)
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(2422)
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36
1 ()
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(2370)

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37

2.10

60 (Jame Mc Carthy
) .

60

Garnier , Francis, Travels in Conbodia and Past of Laos (Bangkok : Whites

Lotus,1996), 101.

38
1884-1893

...


61

62

63
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65

66

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Garnier , Travels in Conbodia and Past of Laos, 76.

70
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41

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42






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43

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64
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65

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68

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69

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70

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71

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72

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1830-1850 (..2373-2393)

13

,
,
, 2527, 8.

81

106 6 2 1
53 2 2
13 711
172 183 1
71
120 2 1 3 1
27412 2 2 1
2 8 3 1

1846-1849
1848-1849
1847-1849
1848-1849
1849
1844-1849
1844-1849
1849

,
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82

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19
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84

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50 ..1847(..2390)21
..1850(.
2393) 5 10

1
14

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Crawfurd
..1822 (..2365) 2 32,500
41,800

21

, 3 , ,
.

85

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(D.E.Malloch)


10

22

, ..2325-2398 (
,2533), 71.

86

1 0

1.
(
)
2.
(
)
3.
(
)
4.
(
)
5.
(
)

..2367
..2368

..2369

..2370

..2379

..2386

..2393

4
60,000 40,000

15,000 45,000

45,000

45,000

60,000

60,000

160,000

22

4,000 88,000

22

18

72,000

21

84,000

25

100,000

26

104,000

27

108,000

12,000

354,000

25

2,500 50,000

23

26

65,000

24

60,000

28

70,000

30

75,000

30

75,000

8,000

240,000

8,000 24,000

24,000

24,000

72,000

32,000

32,000 25,000

100,000

10,000 30,000

30,000

40,000

40,000

40,000

40,000 30,000

120,000

87

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..2368

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8.
(

)
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(

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36

800

155

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..2370

..2379

13
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..2386

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..2393

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280,000

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112,500 64

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0

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38

40

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182

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88

:
D.E.Malloch.Siam:some general remarks on its production and particularly on its import and export and the mode of transacting
bussiness oF the people. ,2538, 182-183.

1. 1
2. 2 ,3, 4, 5
3. 6 7
4. 8
5. 9

89

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91

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20,000

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120

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35

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150

15,000

300

300

250

250

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92

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140

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8

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16

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93

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42

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11 ()
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94

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12

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4,000

48,000

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300

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95

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1,680

18

17

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16

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11 ()
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27.

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96

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32.

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97

: :
D.E.Malloch.Siam:some general remarks on its production and particularly on its import and export and the mode of transacting
bussiness oF the people. 3 , 2538, 139-162.

98

.
4.6
19


..1845
(..2388) ( 60 ) 20 23

.1830(..2373)
Crawfurd 240-360(240,000-360,000 ) ,
18-60 (18,000-60,000 ), 100 (100,000) , 650-

23

, 4, 45.

99

1,080 (650,000-1,080,000 ) 1924

.. 1835
(..2378) 11 26,000

10 20

..1830(..2373) 11 2,165

12
12

()
0.70-200.16
3.0-34.68
0.29-163.35

1-181.6
3.38-60.48

2.44-98.0

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24

(..)
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2373-2398
2389-2409

()
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1.94-60

(..)
2392-2398
2370-2396
2374-2399

2372-2399
2389-2397

0.65-50
5.0-103.55

2373-2391
2394-2409

2.16-22.8
1.49-224

2389-2408
2380-2423

2399-2408
2392-2406

J. Crawfurd, Journal of Embrassy to the Courts of Siam and Cochin China ,2

nd ed.(Kuala Lumpur : Oxford University Press, reprint, 1976) .413.

100

12 ()

()
(..)
2.20-99.63 2382-2420

0.27-44.15 2389-2408

2.19
2373-2378

0.98-74.95 2382-2410

1.06-10
2374-2379

1.0-189.8 2373-2410,2430
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2374
2381,2394
0.8-60
2374-2410

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2383-2410

0.79-369.10
.2374
2406,2423
1-80.53
2373-2407

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2389-2409

1.67-61.44 2375-2429

1-100
2375-2409
0.24-35.95 2373-2394

()
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0.3-101
0.73-20.0
0-60-87.60
0.55-100
2.91-50
4.86-9.0

(.)
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2373-2409
2374-2406
2384-2407
2374-2410
2374-2402
2376-2378

2.26-58.67
0.20-36
0.20-71.20

2389-2400
2389-2410
2389-2410

4.43-319.65
4.05-20
0.72-193.5
0.9-86.15
0.28-100

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2413-2420
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3 4


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101

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25

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2386-2410

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2404-2411

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2375-2392

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2376-2377

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2374-2380

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(..)
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2377-2414
2379-2398
2389-2397
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103

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108

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..1863

..1864

.. 1865
.. 1866

.. 1867

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109

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..1880
..1881

..1882

..1855

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110

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.. 1868 (..2411)


..1873(..2416) .. 1875 (..2418)

..1890 (..2433)

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5
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18-60

, ..2321-2453
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,2529), 81.
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, 2517), 25-26.

111

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1.

2.

112

5.1

113

20 (Skinner)
6,950 11



..1852
12



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13

11

Wlliam G. Skinner, Chinese society in Thailand (Ithaca : Cornell University

Press , 1957) ,74.
12
, , 151.
13
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( : , 2525), 61-63.

114

14
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14

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115

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( ,2539), 70.

116

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.. 1855 (..2398)

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.. 1905(..
2448) 5,068 .. 1906 (..2449)
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18

,

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, 275.

117

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81.

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119

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..1855 (..2398) .. 1890 (..2433)
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134

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135

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136

. . : ,
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() : .
. () :
.

Burney,Henry. The Burney Papers. Vol.3Part1.Bangkok:Vajirana National Library,1991.

Garnier,Francis.Travels in Combodia and Past of Laos. Bangkok:White Lotus,1996.
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Koizumi,Junzumi.The Commutation of Suai from Northeast Siam in the Middle of
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140

141

142

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143

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154

:
Amomum testaceum Ridl..
Zingiveraceae Amomum krervanh Pierre


Siam cardamon
17 Camphor seed

( )


2


1-3
3

22.5

:
Laccifera Lacciferidae (
Coccidae) Laccifera
chinesis Mahdihassan
laccifera lacca Kerr,L.indicola Kapur L.albizziae Green Laccifera

155

(Glands)

(larae
)
6


(life cycle)
6
(proboscis) (branched antennae)
(setae)

(resin) (lac)
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156

200-500
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2-3


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(seed lac)
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2. (button lac)
7.5 6

157

:
Pentace burmanica Kurz. Tiliaceae
15-30
3.5-8
8-14


5 25 5
5 4.5 4-5



: