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Pacht
The institution of the ''pacht'' or ''pacht-stelsel'' (revenue farm, pl. ''pachten'') was a system of Revenue Farm, tax farming in Dutch Republic, the Dutch Republic and its Dutch colonial empire, colonial empire. In this system tax is not collected by the government, but by a private individual who has leased the right to collect the tax. In the Dutch Republic, for example, this was common practise for a long time, especially for indirect taxes. Each year, the highest bidder acquired the right to collect certain taxes; he paid a rent for this to the government, and all he collected more was for the tax tenant himself. The rationale behind this system was that by outsourcing taxation, local governments could exert less influence on collection. Also, a tenant would collect taxes more scrupulously, because it would personally benefit him. In practice, however, there was much dissatisfaction with the tax tenants, especially among the common man. After the Pachtersoproer of 1748, the sy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lim Soe Keng Sia
Lim Soe Keng Sia (c. 1819–1883), also known as Liem Soe King Sia, Soe King Sia or Lim Soukeng Sia, was a ''Pacht, Pachter'', or revenue farmer, in Batavia, Dutch East Indies, Batavia, capital of the Dutch East Indies, best known for his rivalry with the notorious Betawi people, Betawi playboy Oey Tamba Sia. He acted as administrator of the Ngo Ho Tjiang, 'Ngo Ho Tjiang' ''Kongsi'', the most influential consortium of opium monopolists in early to mid-19th century Batavia. Early life He was born in about 1819 in the port city of Tegal, Central Java. He was the son of List of Kapitan Cina, ''Kapitein'' Lim Ke Tjang (1781–1826) and a grandson of List of Kapitan Cina, ''Kapitein'' Lim Soen Boen (1756–1813) of Tegal, and came from a family belonging to the Cabang Atas, 'Cabang Atas' aristocracy. His grandfather and father were ''Kapitan Cina, Kapiteins der Chinezen'' of Tegal from 1770 until 1813, and from 1813 until 1826, in which capacity they governed and administered the local ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Be Biauw Tjoan
Be Biauw Tjoan, Majoor-titulair der Chinezen (, also Bhe Biauw Tjoan; 1826–1904) was one of the most important Chinese-Indonesian magnates in the second half of the nineteenth century. A bureaucrat, revenue farmer ('' pachter'') and businessman, he headed the influential Be family of Bagelen, part of the ‘Cabang Atas’ gentry of the Indies. Life and career Born in Central Java, Dutch East Indies (now Indonesia), Be was the eldest son of a ‘ totok’ or first-generation Chinese migrant, the self-made tycoon and, later, bureaucrat Be Ing Tjioe, Majoor-titulair der Chinezen (1803–1857) by his ‘Peranakan’ wife, Tjoa Tjoe Nio. Be Biauw Tjoan had two younger brothers, Be Ik Sam and Be Soe Ie. The Be family of Bagelen rose up economically and socially through its intimate association with the more established Tan family of Semarang, one of Java’s most powerful Cabang Atas families. As part of this strategic alliance, Be Biauw Tjoan and his brother, Be Ik Sam, were ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lauw Ho
Lauw Ho (; died in 1863), also spelled Lauw Houw, was a prominent tax farmer ('' pachter''), tycoon and ancestor of the Lauw-Sim-Zecha family, part of the 'Cabang Atas' gentry of the Dutch East Indies (now Indonesia). Between 1845 and 1861, Lauw held various ''pachten'' or revenue farms, including for pawn houses, slaughterhouses, fish and – in particular – for gambling, over which he intermittently acted as ''Hoofdpachter'' or head revenue farmer. The ''pacht'' or revenue farm was a system of tax collection, in which the Dutch colonial authorities outsourced tax collection to the highest bidding revenue farmers. Together with Gouw Kang Soei, Tan Ling, Khouw Siong Bo and Tan Kong Boen, Lauw was also part of the Ngo Ho Tjiang partnership or ''kongsi'', which dominated the opium ''pacht'' – the most lucrative of all the revenue farms. The proceeds from revenue farming made Lauw one of the wealthiest tycoons in the Dutch East Indies. Despite his vast wealth, Lauw's app ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Farm
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury. Farming in this sense has nothing to do with agriculture, other than in a metaphorical sense. Etymology There are two possible origins for ''farm''. Derivation from classical Latin Some sources derive "farm" with its French version ''ferme'', most notably used in the context of the Fermiers Generaux, from the mediaeval Latin ''firma'', meaning "a fixed agreement, contract", ultimately from the classical ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Farming
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury. Farming in this sense has nothing to do with agriculture, other than in a metaphorical sense. Etymology There are two possible origins for ''farm''. Derivation from classical Latin Some sources derive "farm" with its French version ''ferme'', most notably used in the context of the Fermiers Generaux, from the mediaeval Latin ''firma'', meaning "a fixed agreement, contract", ultimately from the classi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Pachtersoproer
The pachtersoproer was a Dutch rebellion in the 18th century. The origin of the uprising was to be found in the economic malaise of the 1740s as a result of the Austrian War of Succession. It was the system of commercial tax-collection called ''pacht'' that brought serious complaints, combined with deep dissatisfaction at the way in which the regenten, regents and the landed gentry exercised their power. Reasons The riots began in Friesland (Bergum) and Groningen (province), Groningen in the spring of 1748 (March 17 in Groningen and in May). Its immediate cause was perhaps the birth of William V, Prince of Orange, William V on March 8, 1748. The houses of the landadel (great-men) and the tax-collectors were ransacked, particularly those who had not sufficiently demonstrated their loyalty to the Orangism (Dutch Republic), Orangist regime. In the city of Leeuwarden 72 points for reform were put forward. Frisian skippers brought the news to Amsterdam. On June 17 the Botermarkt, now ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oei Tiong Ham
Oei Tiong Ham, Majoor-titulair der Chinezen (; 1866–1924) was a Chinese Indonesian tycoon and the son of Oei Tjie Sien, the founder of the Kian Gwan, a multinational trading company. Born in Semarang, Central Java, Dutch East Indies (now Indonesia), he became the wealthiest person in Asia at the start of the twentieth century. Part of his wealth originated in his involvement in the sugar industry. He served as Kapitan Cina#The institution in colonial Indonesia, ''Luitenant der Chinezen'' in the Dutch colonial administration in Semarang, and was raised to the rank of titular ''Majoor'' upon retirement. In Singapore, where Oei relocated to avoid Dutch inheritance law in his succession planning, a road is named after him. Oei Tiong Ham Park, near Holland Road, Singapore, Holland Road, is also named in his honor. His nickname, "Man of 200 Million", originates from the passing of his 200 million guilder estate at the time of his death in 1924 in Singapore. Early life Oei Tiong Ham ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ngo Ho Tjiang
The Ngo Ho Tjiang ''Kongsi'' (; the 'Five Tiger Generals'), sometimes spelled Ngo Houw Tjiang, was a powerful consortium that dominated the opium ''pacht'' or tax farm of the Residency of Batavia, Dutch East Indies (now Indonesia) in the early to mid-nineteenth century. The pacht was an outsourced tax operation, collecting customs, excise and indirect duties on behalf of the Dutch colonial government. The five partners of the consortium were the ''pachters'' Lauw Ho, Gouw Kang Soei, ''Luitenant-titulair der Chinezen'', Tan Ling, Khouw Siong Bo and Tan Kong Boen. The name of the kongsi refers to the five generals of the 14th-century Chinese classic novel, '' The Romance of the Three Kingdoms''. Of all colonial-era ''pachten'', opium was by far the most lucrative; and the five partners of Ngo Ho Tjiang were consequently among the wealthiest and most powerful tycoons of early to mid-nineteenth century Java. Ngo Ho Tjiang had very close ties to the colonial Chinese bureaucracy. One ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Phoa Beng Gan
Phoa Beng Gan, Kapitein der Chinezen, also called Bingam or Phoa Bing Gam () in some early sources, was a Chinese-Indonesian bureaucrat and engineer, best known for his irrigation work in Batavia (now Jakarta, Indonesia). He served as the third ''Kapitein der Chinezen'' (or Chinese headman) of Batavia from 1645 to 1663, succeeding Kapitein Lim Lak Ko (). Appointment as Kapitein der Chinezen According to the historian Phoa Kian Sioe, the impetus for Phoa Beng Gan's appointment as Kapitein der Chinezen in 1645 came from the local Chinese community of Batavia. Only then was this appointment subsequently approved by Cornelis van der Lijn, the 10th Governor-General under the Dutch East India Company. Unlike his two predecessors, Kapitein Souw Beng Kong and Kapitein Lim Lak Ko, who were both wealthy merchant-mandarins, Phoa did not come from great wealth. As wealth was seen as an essential requirement for public office, the colonial authorities farmed out to Phoa the highly ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Land Tax
A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Some economists favor LVT, arguing it does not cause economic inefficiency, and helps reduce economic inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century. Economists since Adam Smith and David Ricardo have advocated this tax because it does not hurt economic activity, and encourages development without subsidies. LVT is associated with Henry George, whose ideology became known as Georgism. George argued that taxing the land value is the most logical source of public revenue because the supply of land is fixed and because public infrastructure improvements would be reflected in (and thus pai ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In The Dutch East Indies
A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income. Countr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Heinrich Oswald Eckstein
Heinrich may refer to: People * Heinrich (given name), a given name (including a list of people with the name) * Heinrich (surname), a surname (including a list of people with the name) *Hetty (given name), a given name (including a list of people with the name) Places * Heinrich (crater), a lunar crater * Heinrich-Hertz-Turm, a telecommunication tower and landmark of Hamburg, Germany Other uses * Heinrich event, a climatic event during the last ice age * Heinrich (card game), a north German card game * Heinrich (farmer), participant in the German TV show a ''Farmer Wants a Wife'' * Heinrich Greif Prize, an award of the former East German government * Heinrich Heine Prize, the name of two different awards * Heinrich Mann Prize, a literary award given by the Berlin Academy of Art * Heinrich Tessenow Medal, an architecture prize established in 1963 * Heinrich Wieland Prize, an annual award in the fields of chemistry, biochemistry and physiology * Heinrich, known as Haida in Ja ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
