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..

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. ................................................................................................................

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..
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..
..
.
..
..
2.
..1824..............................................................................................
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..1782
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1
1
3
3
5
6
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49
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61
62
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69

72

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86
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5
..2398-2433...
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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




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2.10






60 (Jame Mc Carthy
) .

60

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


Lotus,1996), 101.

38
1884-1893

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27412 2 2 1
2 8 3 1

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

,
3 , , .

82

14 4




38 44
7 19 15 4 15

16



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17

14


3 , ,
.
15

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16
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, .
17

, 3 , , .

83


18


..1846 (.. 2389)
293
15 250 200 178
2 2 22 5 ..1847
(..2390)19


5 62
720


..1849(..2392)



18

, , , , .
19
3 , ,
.
20

, 3 , , .

84


3
50 ..1847(..2390)21
..1850(.
2393) 5 10



1
14

4.5


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


21

, 3 , ,
.

85



22
(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

10 ()

..2367
..2368

7.

10

6,000 60,000

8.
(

)
9.
(

45

2,500

36

800

155

14

..2369

..2370

..2379

13
78,800

..2386

13
78,000

..2393

14 184,000

20,000

280,000

12

72,000

11

66,000

112,500 64

52

130,000

64

160,000

63

157,500

65

162,500

68

170,00 10,000 680,000


0

28,000

38

40

32,000

43

34,400

47

37,600

50

40,000

51

40,800

7,000

56800 501500

182

165

53400

186

617400

202

727900

209

695500

217

829800

172000 2591000

357,000

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

..1824 (..2367)

5-6

90



11

91

1 1

1.

2.

3.

4.

5.

(
)
7.

8.

()

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20,000

()

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6.5

3,000

30,000

19,500

...

15

500

120

7,500

30-40

35

500

150

15,000

300

300

250

250

75,000

50-80

50-80

250

200

13,000

40

37

3,000

92

11 ()
9.

10.

11.

60,000

30,000
10

300,000

156

300

300

48,000

145

140

200

200

29,000

1
8

50

50

50

50

2,500

30

26

1,000

1,000

20,000

26

24

22

22

16

16

160

93

20

16

60

60

200

200

12,000

56

54

200

200

10,800

42

40

250

200

8,000

...

...

...

....

4.5

50,000

50,000

11 ()
12.
:(

13.

14.

15.

//

...

30,000

150,000

30,000

150,000

94

16.

17.

12

12

4,000

4,000

48,000

5.5

5.5

5,000

5,000

27,500

6,000

6,000

30,000

6.5

300

300

1,950

...

500

10

...

5,000

...
...

50
0.5-10

50
500
2

2
2

2,500
1,000

24

20

100

2,400

25

12

600

7,200

10

3,000

3,000(8
)
3,000

3,000

24,000

...

11 ()
18.

19.

20.

21.

22.

23.

95

24.

25.

...

...

500

...

...

5.5

15,000

15,000

75,000

6.5

7,000

7,000

45,500

...

...

...

...

30

28

6,000

1,680

18

17

6,000

6,000

102,000

16

15

8,000

8,000

102,000

10

6,000

4,000

32,000

26

24

150,000

1,500

22,000

20

18

100,000

,,

,,

,,

11 ()
26.

27.

28.

29.

30.

96

31.

32.

33.

34.

1.5

1.5

1,000

20

1,500

600

12

600

30

26

20,000

100

5,200

16

12

50,000

100

6,000

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35.

36.

37.

38

39.

1.5

1.5

100,000

50

...

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,,

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60,000

...

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65

4,000

...

...

60

55

...

...

...

,,

750

...

1,000

...

...

600

500

1,000

...

...

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

1.11-10

24


(..)
2370-2401

2373-2398
2389-2409

()
0.95-30.08
5.51-339.10
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
2.0-2.1
2374
2381,2394
0.8-60
2374-2410

12.0
2383-2410

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

0.05-40
2389-2409

1.67-61.44 2375-2429

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

()
0.85-261.60
0.3-101
0.73-20.0
0-60-87.60
0.55-100
2.91-50
4.86-9.0

(.)
2374-2410
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

2382-2407
2413-2420
2374-2410
2388-2408
2371-2408

3 4


..1827 (..2370)

(100 )

101


200.16 51
1,000 10 1
2,000
4
( ..1857)
4
18301840


..1835-1845(..2378-2388)





102






25 13
1 3

()
1.34-107.81
0.48-29.3

1-8.19

0.87-28.67
0.80-2.0

0.4-80

1.19-4.0

0.69-2.0

0.92-10

1.0-4.0

0.7-5.87

0.8

0.10-0.53

0.16-5.51

25

(..)
()
2375-2401

3.63-5.46
2370-2395

0.50-11.63
2380-2403

0.25
2374-2409 2.21-6.37
2395-2399

0.02-0.3
2386-2410

1.19-2.05
2376-2387

0.05-0.15
2375-2405

0.25-2.10
2404-2411

1.0-5.0
2393-2410

0.12-0.5
2375-2392

0.20-19.44
2376-2377

0.1-19.0
2374-2380

0.13-1.02
2375-2407

(..)
2380-2399
2377-2414
2379-2398
2389-2397
2393-2399
2380-2381
2382-2387
2387-2409
2375-2428
2395-2399
2385-2398
2373-2396
2378-2379

,
3 , , .

103

3 4






1 2
..1857 (..2400) 10 ()
1840


5 1
25 1 ()

104




26

..1826(..2369)











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1840.



.

26

, 3 ,
, .

105

5
..2398-2433






()

..1858-1864 (..2401-2406)

43,654
198,940 1()
155,286 4.5




..1854(..2397)
1

,
4 , .

106


()






..1858-1859 (..2401-2402) 4,268 2
2
1 2 1 1
3 3

,
4 , , .
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..1863 (..2406)

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1 7

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5
,
4 , .
6
.
7
, ,
( : ,2535), 120.

108


..1859(..2402)
8 ..1880 (..2433)
4 2 8



4 2

.. 1857

..1863

..1864

.. 1865
.. 1866

.. 1867

.. 1868
..1869

..1870

..1872

..1875

..1877

, .. 2318-2450
( : , 536),156.

109

..1879
..1880
..1881



..1882

..1855



1 3


23-24




110


9


.. 1868 (..2411)


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

..1890 (..2433)

10
5
..1872 (..2415)


27
..1899 (..2442)
70
18-60

, ..2321-2453
(
,2529), 81.
10
,
..2453-2468 (
, 2517), 25-26.

111

2

1.

2.


112

5.1

113

20 (Skinner)
6,950 11



..1852
12



()

13


11

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


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

114

14
5.2


14

( ) , , 42.

115


15

16







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2

( 4-5)17



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15

, ..2318-2450, 133.
16
, , 63.
17
, ,
( ,2539), 70.

116




..1891(..2434) ..1900(..2443)




.. 1855 (..2398)



10-10018


.. 1905(..
2448) 5,068 .. 1906 (..2449)
1,932 19

18

,

7 ..2411-2475, 274-275.
19
, 275.

117


60 75-100 20
4-6


5
21

..1855-1890










..1873

20

, 273.
21
, ..2321-2453,
81.

118

..1875

(..1855-1890)

..1890 (..2433)

..1892 (..2435)



- ..1900(..2443)
6

119


..1892 (..2435)

120

.. 2367-2433






..1855 (..2398) .. 1890 (..2433)
66


..1890 (..2433)
4


-
-



2
..1824

121


..1827 (..2370)
1830




70


5
2 5 1-2

122

3 7 1 6






1830-1850



..1855

123

..1855






5


3
..1855-1890



..1900
-
3

124

125

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126

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127

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128

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132

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134

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135

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136

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.

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140

141

142


() ()


143


()













144












()
() ()

146

147


: .3.

200 ,2530

148


: . . :,
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152

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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)
3:7







6-8
4

2-3
6-8

156

200-500
2-3 4-5


2-3


1-3 15-30

10-15
( ) (stick lac)



(seed lac)
3-6
2 5
8
5

1. (shellac)




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



: