46:. 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.
112:, to run the day-to-day operations of their pachten. A pacht territory could be managed as a discrete unit or divided further into smaller farms, sub-contracted to sub-farmers.
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and sponges. As the colonial state became more centralised, most of these revenue farms were gradually taken over by the government or
368:
437:"An early modern entrepreneur: hendrik oostwald eksteen and the creation of wealth in dutch colonial cape town, 1702-1741"
436:
49:
In practice, however, there was much dissatisfaction with the tax tenants, especially among the common man. After the
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of 1748, the system was largely abolished in the
Republic. From then on, the tax was collected through the so-called
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The Rise and Fall of
Revenue Farming: Business Elites and the Emergence of the Modern State in Southeast Asia
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on top of what was due to the authorities, and were in addition allowed to enforce their rights with
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Opium to Java: Revenue
Farming and Chinese Enterprise in Colonial Indonesia, 1860-1910
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The Dutch colonial authorities granted or auctioned off pachten for the sale of
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and intelligence agencies. The pachters usually employed administrators, the
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57:, which meant that the government appointed and controlled tax collectors.
143:, for the management of forests, and for the gathering of produce such as
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176:: 18th century pachter and one of Dutch Cape Colony's wealthiest tycoons
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182:: an influential consortium of early-mid 19th-century opium pachters
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Like in the Dutch
Republic the private tax collectors could extract
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Hegemony and
Resistance: Contesting Identities in South Africa
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258:
Records of the Cape Colony, from
February 1793 to April 1831
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Bijdrage tot de geschiedenis der belastingen in
Nederland
261:. Cape of Good Hope: Government of the Cape Colony. 1905
285:
Dick, Howard; Sullivan, Michael; Butcher, John (1993).
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in the late nineteenth and early twentieth century.
212:: one of the last pachters of the Dutch East Indies
244:Willem IV: stadhouder in roerige tijden, 1711-1751
159:List of notable pachters in the Dutch East Indies
373:. Lanham, Maryland: Rowman & Littlefield.
170:: a mid-17th century bureaucrat and tax farmer
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188:: one of the five partners of Ngo Ho Tjiang
203:: late 19th-century pachter and bureaucrat
515:History of the Dutch East India Company
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7:
435:Groenewald, Gerald (November 2009).
370:Historical Dictionary of Indonesia
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480:Taxation in the Dutch East Indies
407:. Abingdon-on-Thames: Routledge.
194:: administrator of Ngo Ho Tjiang
330:. London: Equinox Publishing.
85:), whereby the colonial state
61:Pacht in the Dutch East Indies
1:
510:Dutch colonisation in Africa
209:Majoor-titulair der Chinezen
200:Majoor-titulair der Chinezen
65:The Dutch also instituted a
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246:(Nijmegen: Vantilt, 2018).
233:, Leiden 1864, p. 300-308.
174:Heinrich Oswald Eckstein
135:, for the collection of
324:Rush, James R. (2007).
89:the sovereign right of
16:The institution of the
401:Reddy, Thiven (2018).
367:Kahin, Audrey (2015).
291:. New York: Springer.
167:Kapitein der Chinezen
123:, for the running of
242:Jagtenberg, F.G.A.,
180:Ngo Ho Tjiang Kongsi
28:(revenue farm, pl.
40:the Dutch Republic
34:) was a system of
505:Dutch Cape Colony
414:978-1-351-77868-8
380:978-0-8108-7456-5
337:978-979-3780-49-8
298:978-1-349-22877-5
79:Dutch Cape Colony
71:Dutch East Indies
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106:private armies
91:tax collection
87:sub-contracted
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25:pacht-stelsel
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145:birds' nests
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83:South Africa
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485:Tax farming
447:(1): 7–31.
125:toll houses
110:kuasa pacht
36:tax farming
474:Categories
217:References
147:, pearls,
141:poll taxes
453:0259-0190
129:pawnshops
75:Indonesia
500:Pachters
95:pachters
55:Collecte
42:and its
186:Lauw Ho
149:trepang
102:profits
69:in the
31:pachten
458:18 May
451:
441:Kronos
420:18 May
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386:17 May
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343:17 May
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304:17 May
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265:18 May
77:) and
117:opium
81:(now
73:(now
19:pacht
460:2020
449:ISSN
422:2020
409:ISBN
388:2020
375:ISBN
345:2020
332:ISBN
306:2020
293:ISBN
267:2020
137:land
131:and
121:salt
119:and
93:to
38:in
22:or
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353:^
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