Treaty of friendship and commerce between Great Britain and Siam/Schedule

Schedule of Taxes on Garden-ground, Plantations,
or other Lands.

Section 1. — Trenched or Raised Lands planted with the following eight sorts of Fruit-trees, are subject to the long assessment, which is calculated on the trees grown on the Land (and not on the land itself); and the amount to be collected annually by the proper officers, and paid by them into the Royal Treasury, is endorsed on the Title Deeds or official certificate of tenure.

1. Betel-nut Trees.

1st. class.	Mark ek	height of Stem from three to four fathoms,
		pay per tree,	138 Cowries.
2nd. class.	Mark to	height of Stem from three to six fathoms,
		pay per tree,	128 Cowries.
3rd. class.	Mark tri	height of Stem from three to eight fathoms,
		pay per tree,	118 Cowries.
4th. class.	Mark pakarai	trees just commencing to bear, pay per
		tree,	128 Cowries.
5th. class.	Mark lek	height of Stem from one Sok, and upwards,
		to size of 4th class, pay per tree,	50 Cowries.

2. Cocoa-nut Trees.

Of all sizes, from one Sok and upwards, in height of stem, pay per three trees ....................................................................................................................................................................................................................................................

1 Salung.

3. Siri Vines.

All sizes, from 5 Sok in height and upwards, pay per tree or pole when trained on Tonglang trees ....................................................................................................................................................................................................................................................

200 Cowries.

4. Mango Trees.

Stem of 4 Kam in circumference at the height of three Sok from the ground, or from that size and upwards, pay per tree ....................................................................................................................................................................................................................................................

1 Fuang.

5. Maprang Trees.

Are assessed at the same rate as Mango Trees.

6. Durian Trees.

Stem of 4 Kam in circumference at the height of Three Sok from the ground, or from that size and upwards, pay per tree ....................................................................................................................................................................................................................................................

1 Tical.

7. Mangosteen Trees.

Stem of 2 Kam in circumference at the height of 1 and a half Sok from the ground, pay per tree ....................................................................................................................................................................................................................................................

1 Fuang.

8. Langsat Trees.

Are assessed at the same rate as Mangosteen Trees.

Note. — The Long assessment is made under ordinary circumstances once only in each reign, and plantations or Lands having once been assessed at the above mentioned rates, continue to pay the same annual sum, which is endorsed on the certificate of Tenure, (subject to the revisions granted in case of the destruction of the trees by drought or flood) until the next assessment is made, regardless of the new trees that may have been planted in the interval, or the old trees that may have died off. When the time for a new assessment ar⟨r⟩ives, a fresh account of the trees is taken, those that have died since the former one being omitted, and those that have been newly planted being inserted, provided they have attained the above stated dimensions, otherwise they are free of charge.

Section 2. — Trenched or raised Lands planted with the following eight sorts of Fruit-trees are subject to an annual assessment calculated on the Trees grown on the Lands in the following manner, that is to say:—

1. Orange Trees.

Fine kinds (som-kio-wan, som-pluak-bang, some-teparot, som-kao⟨,⟩ som-o) stem of 6 Ngui in circumference, close to the ground, or from that size and upwards, pay per 10 trees, ....................................................................................................................................................................................................................................................

1 Fuang.

All other kinds of Orange trees of the same size as the above pay per 15 trees, ....................................................................................................................................................................................................................................................

1 Fuang.

2. Jack-fruit Trees.

Stem of 6 Kum in circumference at the height of 2 Sok from the ground, or from that size and upwards, pay per 15 trees, ....................................................................................................................................................................................................................................................

1 Fuang.

3. Bread-fruit Trees.

Are assessed at the same rate as Jack-fruit Trees.

4. Mafai Trees.

Stem of 4 Kam in circumference at the height of 2 Sok from the ground, or from that size and upwards, pay per 12 trees ....................................................................................................................................................................................................................................................

1 Fuang.

5. Guava Trees.

Stem of 2 Kam in circumference at the height of one Kub from the ground, or from that size and upwards, pay per 12 trees ....................................................................................................................................................................................................................................................

1 Fuang.

6. Saton Trees.

Stem of 6 Kam in circumference at the height of 2 Sok from the ground, or from that size and upwards, pay per 5 trees ....................................................................................................................................................................................................................................................

1 Fuang.

7. Rambutan Trees.

Stem of 4 Kam in circumference at the height of 2 Sok from the ground, or from that size and upwards, pay per 5 trees ....................................................................................................................................................................................................................................................

1 Fuang.

8. Pine-apples.

Pay per 1,000 Plants ....................................................................................................................................................................................................................................................

1 Salung 1 Fuang.

Section 3. — The following six kinds of Fruit-trees, when planted in trenched or untrenched lands, or in any other manner than as plantations subject to the long assessment described in Section 1, are assessed annually at the undermentioned rates:

Mangoes,	1	Fuang	per	tree.
Tamarinds,	1	Do.	2	trees.
Custard Apples⟨,⟩	1	Do.	20	trees.
Plantains,	1	Fuang	per	50	roots.
Siri Vines (trained on poles),	1	Do.	12	vines.
Pepper Vines,	1	Do.	12	vines.

Section 4. — Trenched or raised Lands planted with annuals of all sorts, pay a Land tax of One Salung and One Fuang per Rai for each crop.

An annual fee of Three Salungs and One Fuang is also charged by the Nairawang (or Local Tax Collecter) 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 1, the annual Fee paid to the Nairawang for each lot or holding of Trenched Land, for which an Official Title or Certificate of Tenure has been taken out, is Two Salungs.

Section 5. — Untrenched or Low Lands planted with Annuals of all sorts pay a Land Tax of One Salung and One Fuang per Rai for each crop.

No land tax is levied on those 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 exempted 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.

(Signed,) His Royal Highness

(L.S.) Krom HLuang Wongsa Dhiraj Snidh.

(Signed,) His Excellency

(L.S.) Somdetch Chau Phya Param Maha Bijai-Neate.

(Signed,) His Excellency

(L.S.) Chau Phya Sri Suriwongse Samuha Phra Kalahom.

(Signed,) His Excellency

(L.S.) Chau Phaya Phra Klang.

(Signed,) His Excellency

(L.S.) Chau Phya Yomraj.

(Signed,) His Excellency

(L.S.) Harry S. Parkes.

Approved,

John Bowring.