The boeët oemòng was the Atjehnese land rent (landrente) levied within the gampong boundaries on wet rice fields (oemòng), assessed on the yield at the rate of one naleh of padi per naleh of bidjeh (seed rice) — that is, according to D. W. N. de Boer, approximately two to three per cent.
Position in the Atjehnese tax system
The boeët oemòng was one of the taxes levied by the oeléëbalangs in the period when they were still sovereigns in their own territories. De Boer distinguished two categories: within the gampong boundaries, the boeët oemòng on wet rice fields; and outside the gampong, the adat glé, comprising an identical levy on wet rice fields, the padi lintjah or padi tadjoë on dry rice fields (ladang), and the thiploeëh-tha or tithe on gardens.
The existence of these revenues explains the oeléëbalang’s reluctance to burden clearance with heavy initial charges: he preferred to defer the haq radja taléë until after the first harvest rather than risk the abandonment of a clearance and the loss of the annual emoluments that permanent settlement would bring.
Abolition
All these levies — which, De Boer noted, left much room for arbitrariness — were brought to an end by the zelfbestuursordonnantie (self-government ordinance) Staatsblad 1919 No. 822, article 15 sub I, the oeléëbalang receiving by way of recompense a fixed civiele lijst (civil list) calculated separately for each of them.
Evidentiary use
Even after abolition the memory of the boeët oemòng and adat glé assessments retained practical importance: in the self-governing territories it was largely through these former levies, together with the measuring-out under the haq radja taléë and the continuing collection of wathé, that the radja or his deputy knew whether land applied for by a clearer still had an owner.
See Also
- Adat glé
- Padi lintjah
- Thiploeëh-tha
- Haq radja taléë
- Staatsblad 1919 No. 822
- Civiele lijst
- Oemong
- Beschikkingsrecht in Atjeh
Source
Het recht op den grond in Atjeh, by D. W. N. de Boer, dated Scheveningen, November 1931, pp. 59-80. Offprint DLP-141, Koninklijk Instituut voor Taal-, Land- en Volkenkunde, ‘s-Gravenhage; Bibliotheek KITLV accession 0060 4460 60 081470 428.