Decree 112/K of 1906 (Besluit 112/K) was an administrative regulation issued on 22 December 1906 by Governor Gotfried Coenraad Ernst van Daalen to reform pepper export levies in Aceh.
Provisions
- Mandated pepper weighing in metric units (pikuls of 61.75 kg) and calculation of duties in Netherlands Indies Guilders.
- Replaced fixed customary levies with an ad valorem tax equal to 10% of export market value (Wathe Oeleebalang).
- Standardized the supervisor fee (Adat Peutoeha) at 0.35 guilders per pikul.
- Doubled export tax rates for white pepper.
The decree was subsequently modified by Governor H.E. Swart in 1910 to establish a fixed tax of 1.50 guilders per pikul.
See Also
Source
De pepercultuur in Atjeh en onderhoorigheden, H. Heyl, Atjeh Drukkerij en Boekhandel, 1912, pp. 36-37, 40-41.