Land Taxation: The Development of Land Tax Laws and the Administration of the Siamese Government in the Northwestern County (Monthon Payap) between 1900-1925

Abstract

This article studies about the development of land tax laws and the administration of the Siamese government in the northwestern county (Monthon Payap) between 1900-1925. The objectives of this study were: 1) The development of the administration in Monthon Payap, 2) Land taxation in Monthon Payap, 3) Legislation establishing duties of civil servants for collecting land tax, and 4) The changes of land tax rates. The concept of the article are the dynamics of governance and the law. The article carried out a series of primary and secondary sources along with historical research. The results of the study show that the Siamese government issued a law to collect land tax in money during the Thesaphiban country's administrative management. There are obligations of citizens as taxpayers. and local government officials as tax collectors. This study brings about to understanding of the development of laws and the expansion of knowledge about the Monthon Payap by government officials at all levels of the Siamese government.