Page 220 - บันทึกรายวันของ เซอร์ จอห์น เบาริ่ง และสนธิสัญญาเบาริ่ง

บันทกึ รายวนั ของ เซอร์ จอห์น เบารงิ
และสนธิสญั ญาเบาริง

SECTION IV
Trenched or raised lands planted with annuals of all sorts,
pay a land tax of 1 salung and 1 fuang per rai for each crop.
An annual fee of 3 salungs and 1 fuang is also charged by
the Nairowang (or local tax collector) for each lot or holding of
trenched land for which an official title or certificate of tenure
has been taken out.
When held under the long assessment and planted with the
eight sorts of fruit-trees described in Section I, the annual fee paid to the
Nairowang for each lot or holding of trenched land for which an official
title or certificate of tenure has been taken out, is 2 salungs.

SECTION V
Untrenched or low lands, planted with annuals of all sorts,
pay a land tax of 1 salung and 1 fuang per rai for each crop.
No land tax is levied on these lands if left uncultivated.
Sixty cowries per tical are levied as expenses of testing
the quality of the silver on all sums paid as taxes under the long
assessment. Taxes paid under the annual assessment are exampted
from this charge.
Lands having once paid a tax according to one or other of
the above-mentioned rates, are entirely free from all other taxes
or charges.

(Signatures and Seals of the 5 Royal Commissioners.)
(L.S.) HARRY S. PARKES.

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