การจัดเก็บภาษีจากการทำเกษตรกรรมภายในอำเภอพระสมุทรเจดีย์ จังหวัดสมุทรปราการ ระหว่าง พ.ศ. 2372-2482

Abstract

The purpose of research article was to study tax collection from agriculture in Phra Samut Chedi, Samut Prakan, B.E. 2372 – 2482. It started in the reign of King Nangklao that reformed the tax collection. The reformed tax collection was ended by the approval of the House of Representatives established after the revolution in 1932 because it was no longer appropriate in that period. The results of the research reavealed that there was a relationship between the landuse of Phra Samut Chedi, Samut Prakan and tax collection. There were 4 types of tax collection on agriculture: large-garden tax, nipa palm tax, rice tax and salt tax. The first type, nipa palm tax, started in B.E. 2372 and all types ended by the concent of the House of Representatives by B.E. 2482.