Page 166 - A History of Siam

CHAPTER XI

REIGNS OF KING EKAT'oTSAROT AND KING SONGT*AM
(INT'ARAJA 11)
KING EKAT'OTSAROT, though he had been known during
his brother's as a as
reign capable General, proved, King,
to be a man of his short of five
peace. During reign
the White as he was called
years, King, by European
devoted his time more to the of the
writers, reorganisation
finances of Siam than to warlike He thus
pursuits.
gained among foreigners the reputation of being a
"
covetous man/
We learn from Siamese that this
history King imposed
a new tax, the exact nature of which is not known. It
to have been a tax on and and was
appears shops markets,
probably one of the first money taxes to be levied in Siam.
" 1
The earliest form of taxation was the tribute,' sent by
or states to the Such tribute
provinces feudatory King.
might be merely nominal such, for instance, as the gold
and silver trees sent by some of the Malay Rajas even
during the present century or actual, such as supplies of
timber, rice or fruits. In later years it became usual to
make cash payments, not only in commutation of these
" "
tributes but also in commutation of services
personal
due by individuals to the Government.
It seems that Ekat'otsarot's and
probable King shop
market tax was the first tax levied in and
regularly cash,
it was this new of taxation which
perhaps system gained
"
for hiin the of a covetous man."
reputation