Wathe Oeleebalang (also known as Hacil Oeleebalang) was the customary land right tax and export duty paid to district chieftains (uleebalang) on pepper exported from their territories.
Legal Structure and Reforms
Historically, Wathe Oeleebalang was a fixed fee per unit of export cargo. A portion was historically forwarded to the monarch as Wathe Radja.
In 1906, Governor Gotfried Coenraad Ernst van Daalen promulgated K of 1906, reforming Wathe Oeleebalang into a 10% ad valorem export tax. In 1910, Governor H.E. Swart replaced it with a flat duty of 1.50 guilders per pikul.
See Also
Source
De pepercultuur in Atjeh en onderhoorigheden, H. Heyl, Atjeh Drukkerij en Boekhandel, 1912, pp. 32, 34-37, 40-41.