Zelfbestuursverordening 1 Maart 1914 (Alaslanden slachtbelasting)

Properties3
descriptionThe slachtbelasting (slaughter tax) verordening of 1 March 1914, issued by the Zelfbestuurders of the onderafdeeling Alaslanden, regulating the tax on the slaughter of cattle, buffaloes, and tame pigs; modified by the zelfbestuursverordening of 28 April 1924.
tagsdocument, regulation, colonial, dutch, atjeh, zelfbestuur, taxation, 20th-century, 1914, alaslanden, cattle-slaughter
aliasesRegulation No. 5, Alaslanden slachtbelasting regulation, the 1914 cattle-slaughter tax, Zelfbestuursverordening van 1 Maart 1914, the Alaslanden slachtpadjak

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The Zelfbestuursverordening of 1 March 1914 (Alaslanden slachtbelasting) — printed in the 1930 compilation of Zelfbestuursverordeningen Atjeh en Onderhoorigheden as Regulation No. 5 — is the slachtbelasting (slaughter tax) verordening (ordinance) of the onderafdeeling (subdivision) Alaslanden in the afdeeling Gajo- en Alaslanden of the Gouvernement Atjeh en Onderhoorigheden, issued jointly by the two oeleebalang (territorial chiefs) of the Alaslanden — those of the gebied van Kedjoerön Batoe Mboelan (territory of Kedjoerön Batoe Mboelan) and the gebied van Kedjoerön Bambel (territory of Kedjoerön Bambel) — for the regulation of the tax on the slaughter of cattle, buffaloes, and tame pigs (runderen, buffels en tamme varkens) by their onderhoorigen (subjects). Authorised by the Gouverneur-Generaal van Nederlandsch-Indië (Governor-General of the Netherlands-Indies) per Gouvernements Secretaris (Government Secretary) telegram of 13 April 1912 No. 454 and missive of 15 July 1913 No. 1726, and approved by the Gouverneur van Atjeh en Onderhoorigheden (Governor of Atjeh and Dependencies), it was modified by the zelfbestuursverordening of 28 April 1924 — approved 30 May 1924 — and entered into force on 1 April 1914. The comparative table of Gelijke Verordeningen (Parallel Ordinances) at the close of the regulation extends the parallel slachtpadjak (slaughter-tax) regelingen (regulations) to the other onderafdeelingen of the Gouvernement — Sigli, Meureudoe, Lammeulo, Padangtidji, Langsa, Takingeun, Gajo LoeBus, Alaslanden (the originating landschap), Tjalang, Meulaboh, Tapaktoean, the Zuidelijke Atjehsche landschappen, and Simeuloes — all dated 1914 (modified 1922/1924).

The regulation’s place in the compilation

Reg. No. 5 occupies pp. 37–42 of the printed book, opening the Financiën (Finances) section’s slachtpadjak cluster. The compilation’s Inhoud (table of contents on pp. V–VII) lists Reg. No. 5 as the fifth numbered regulation under the Financiën heading, with the descriptive title — as garbled in the OCR but reconstructible:

“ZELFFIETTUURSYERODDENNNNG van 1 Maart 1914 houdende regeling der belasting op het slachten van runderen, buffels en tamme varkens in de landschappen der onderafdeeling Alaslanden, zooals gewijzigd bij de zelfbestuursverordening van 28 April 1924. (Geheele gewest.)”.

The “(Geheele gewest.)” (entire territory) notation in the Inhoud signals that the slachtpadjak regeling was extended — via comparative tables of Gelijke Verordeningen — to the entire gewest (region) of the Gouvernement. The two oeleebalang of the Alaslanden — “Oelebalang-Odeeeillnn jang memerintah sendiri jang masoek afdeelingskas dari Alaslanden jaitoe landschap-landshapp Kedjoerön Batoe Mboelan dan Kedjoerön Bambel” / “De Zelfbesturen van de tot het ressort der afdeelingskas van de Alaslanden behoorende landschappen: gebied van Kedjoerön Batoe Mboelan en gebied van Kedjoerön Bambel” — are the signatories of the regulation.

Authorisation by the Gouverneur-Generaal

The slachtpadjak regeling required the prior vergunning (permission) of the Gouverneur-Generaal van Nederlandsch-Indië, obtained by telegram — the metropolitan authorisation that opened the door for the Zelfbestuurders of the Alaslanden to levy the slaughter tax. The recital of the regulation records the authorisation:

“Soedah ditimbang menoeroet bee- njinja kawat Gouvernements Secretaris tanggal 13 April 1912 No. 454 dan soerat wakil Gouvernements Secretaris tanggal 15 Juli 1913 No. 1726 diberi izin akan mengadakan oeang padjak memotong sapi, ker- bau dan babi djinak pada jang mempoenjai djndjahan.”

— “Whereas, pursuant to the telegram of the Gouvernements Secretaris of 13 April 1912 No. 454 and the letter of the Gouvernements Secretaris of 15 July 1913 No. 1726, permission was granted to levy a slaughter tax on cattle, buffaloes, and tame pigs of those having djadjahan (dependants).” The Dutch parallel-column recital reads:

“Overwegende dat, blijkens telegram van den 1sten Gouvernements Secretaris van 13 April 1912, No. 454 en de missive van den Wden 1sten Gouvernements Secretaris van 15 Juli 1913, No. 1726, vergunning is bekomen tot het heffen van eene belasting op het slachten van runderen, buffels en tamme varkens van hunne onderhoorigen.”

The metropolitan authorisation was, in this case, obtained in two stages: the kawat (telegram) of 13 April 1912 No. 454 granting the in-principle vergunning, and the soerat wakil (missive) of 15 July 1913 No. 1726 confirming it. The recital then records the vaststelling (establishment): “Soedah moefakat dengan kepala- kepala onderafdeeling dan ditetap- kan seperti jang berikoet dalam hal mengadakan padjak potong” / “Hebben, in overleg met den Chef der afdeeling Alaslanden, besloten vast te stellen de navolgende regeling betreffende de heffing van bedoelde belasting met gelijktijdige buitenverkingstelling van de afzonderlijke regelingen, betreffende de belastingen op het slachten van buffels en runderen en op het slachten van tamme varkens” — “Have, in consultation with the Chef of the afdeeling Alaslanden, decided to establish the following regulation concerning the levy of the said tax, with simultaneous setting-aside of the separate regulations concerning the taxes on the slaughter of buffaloes and cattle and on the slaughter of tame pigs.” The new regulation thus replaced the earlier separate slachtpadjak regelingen of the two Alaslanden gebieden — a unifying vaststelling that brought the two oeleebalang’s slaughter-tax regimes under a single, jointly-issued regulation.

The cattle-slaughter tax

The substantive provisions of Reg. No. 5 are set out in ten articles (Fatsal in Malay, Artikel in Dutch). Fatsal 1 (Article 1) establishes the tax: “Diadakan peratoeran padjak da- lam landschap-ladselap Kedjoerön Batoe Mboelan. dan Kedjoerön Bambel deleecalang-ellcbhllagg pemerintahan jang memerintah sendiri dalam hal memotong sapi, ker- bau dan babi djinak” / “Er wordt in de landschappen: gebied van Kedjoerön Batoe Mboelan en gebied van Kedjoerön Bambel van de onderhoorigen van de Zelfbesturen eene belasting geheven op het slachten van runderen, buffels en tamme varkens” — “There is levied, in the landschappen of the gebied van Kedjoerön Batoe Mboelan and the gebied van Kedjoerön Bambel, from the onderhoorigen of the Zelfbesturen, a tax on the slaughter of cattle, buffaloes, and tame pigs.” Fatsal 2 fixes the exemptions — animals slaughtered on the order of the government, and animals slaughtered pursuant to a vonnis (judgment) of the moesapat negeri (the indigenous village-court). Fatsal 3 fixes the rates:

  • For each head of cattle or buffalo, adult or young: f 6.– (six gulden);
  • For each pig, adult or young: f 3.– (three gulden);
  • For each head of cattle or buffalo, adult or young, that must be slaughtered because wounded by wild animals (as established by government regulation): f 2.– (two gulden);
  • For each pig, adult or young, that must be slaughtered because wounded by wild animals: f 1.– (one gulden).

The reduced rates for wounded animals are recorded in Fatsal 3(2): “Djikalau binatang-binatang itoe tidak boleh tidak moesti dipo- tong djoega sebab tergigit binatang boeas jang menoeroet ketetapan atoeran pemerintah dikenakan padjak pada: a. Seekor sapi atau kerbau toea atau moeda f 2.– (doea roepiah); b. Seekor babi toea atau moeda f 1.– (satoe roepiah)” — the wounded-animal rate was thus one-third of the standard rate.

The tax was payable on receipt of the vergunning (slaughter permit) under Fatsal 5, which was issued in two colours: red for cattle and buffaloes, white for pigs. The permits were issued by the oeleebalang’s designated official — the Kashouder van de betrokken afdeelingskas (Cashier of the relevant district-treasury) held the permits in verantwoording (accountability) under Fatsal 6 — and the taxes were collected monthly under Fatsal 7. The penalty structure of Fatsal 9 imposed a geldboete (fine) of up to f 25.– for slaughter without prepayment of the tax or for failure to pay within 48 hours of an emergency slaughter, with the standard premie-arrangement (reward-arrangement) (half to the aanbrenger [informer], half at the Zelfbestuur’s disposal) and the fallback premie of up to f 10.– when the boete was not paid.

The modification of 28 April 1924

The regeling was modified by the zelfbestuursverordening of 28 April 1924 — approved by the Gouverneur van Atjeh en Onderhoorigheden on 30 May 1924 — which the regulation’s title-page records as “zooals gewijzigd bij de zelfbestuursverordening van 28 April 1924 (goedgekeurd door den Gouverneur van Atjeh en Onderhoorigheden op 30 Mei 1924)” (as modified by the zelfbestuursverordening of 28 April 1924, approved by the Governor of Atjeh and Dependencies on 30 May 1924). The modification was part of a broader 1924 revision of the slachtpadjak regelingen across the Gouvernement, visible in the comparative table of Gelijke Verordeningen at the close of the regulation — most onderafdeelingen’ parallel regelingen were modified “28/4 ‘24” (28 April 1924) or “28/4 ‘22” (28 April 1922). The Inhoud entry confirms the modification in its descriptive title: “zooals gewijzigd bij de zelfbestuursverordening van 28 April 1924”. The precise content of the 1924 modification is not set out in the 1930 compilation — the compilation prints the zooals gewijzigd (as modified) text of the regeling — but the modification evidently preserved the basic structure (rates, exemptions, permit-system, penalty-arrangement) of the 1914 regeling, since the printed text of the regeling in the 1930 compilation reflects the 1914 text in its main features.

Application to the entire gewest

The slachtpadjak regeling was extended to the entire gewest of the Gouvernement through the comparative table of Gelijke Verordeningen at the close of the regulation. The table records the originating Alaslanden regeling (Maart 1914, inwerking 1 April 1914) alongside the parallel regelingen of:

  • Sigli — Maart 1914, modified 28/4 ‘24;
  • Meureudoe — Maart 1914, modified 28/4 ‘24 (Maart 1923);
  • Lammeulo — Maart 1914, modified 31-3- 28/4 ‘22;
  • Padangtidji — Maart 1914, modified 28/4 ‘24;
  • Langsa — 30- 1914, modified 14 en 28/3 ‘24;
  • Takingeun — 30- 1914, modified 17/4 ‘24;
  • Gajo LoeBus — 15- 1914, modified 28/4 ‘22;
  • Alaslanden (the originating landschap) — Maart 1914, modified 28/4- ‘24;
  • Tjalang — 20- 1914, modified 23/4 ‘24;
  • Meulaboh — 1914, modified 28/4- ‘24;
  • Tapaktoean — 30- 1914, modified 28/4-‘22;
  • the Zuidelijke Atjehsche landschappen — 20- 3-1914;
  • Simeuloes — 28- 3-1914.

The table records: “Deze verordeningen zijn goedgekeurd door den Gouverneur. De dag der goedkeuring is niet bekend. De wijzigingsverordeningen zijn alle goedgekeurd op 30 Mei 1924” — “These regulations were approved by the Gouverneur. The day of the approval is not known. The modification-regulations were all approved on 30 May 1924.” The 1924 modification thus unified the goedkeuring date of the modified regelingen across the Gouvernement — the Gouverneur van Atjeh en Onderhoorigheden approved all the modification-regulations on 30 May 1924, bringing the parallel regelingen of the thirteen onderafdeelingen into a single, synchronised slachtpadjak regime across the entire gewest.

Significance

The Zelfbestuursverordening of 1 March 1914 (Alaslanden slachtbelasting)‘s significance in the Aceh Wiki History record rests on four things: it was the originating slachtpadjak (slaughter-tax) regulation of the onderafdeeling Alaslanden, issued jointly by the two oeleebalang of the gebied van Kedjoerön Batoe Mboelan and the gebied van Kedjoerön Bambel, and authorised by the Gouverneur-Generaal van Nederlandsch-Indië per telegram of 13 April 1912 No. 454 and missive of 15 July 1913 No. 1726 — the metropolitan authorisation that opened the door for the Zelfbestuurders of the Alaslanden to levy the tax; it was the regulation whose ten-article structure — Fatsal 1 establishment, Fatsal 2 exemptions, Fatsal 3 rates (f 6.– per cattle/buffalo, f 3.– per pig, with reduced rates of f 2.– / f 1.– for wounded animals), Fatsal 4 prohibition on unpermitted slaughter, Fatsal 5 permit-system (red for cattle/buffalo, white for pig), Fatsal 6–8 collection-and-accounting, Fatsal 9 penalty-structure, Fatsal 10 inwerkingtreding — fixed the template that all subsequent slachtpadjak regelingen of the Gouvernement followed; it was the regulation modified by the zelfbestuursverordening of 28 April 1924 (approved 30 May 1924), whose Inhoud-recorded title carries the “zooals gewijzigd bij de zelfbestuursverordening van 28 April 1924” notation that signals the 1924 revision; and it was the regulation whose comparative table of Gelijke Verordeningen extends the slachtpadjak regeling to thirteen onderafdeelingen — Sigli, Meureudoe, Lammeulo, Padangtidji, Langsa, Takingeun, Gajo LoeBus, Alaslanden, Tjalang, Meulaboh, Tapaktoean, the Zuidelijke Atjehsche landschappen, and Simeuloes — all dated 1914 and all modified (where modified) in 1922/1924, with the goedkeuring date of 30 May 1924 unifying the modified regelingen across the entire gewest. Reg. No. 5 is, in this sense, the textbook example of the systematic extension of a single fiscal template — the slachtpadjak — across the entire Gouvernement, with the Zelfbestuurders legislating in their own Malay, the Gouverneur van Atjeh en Onderhoorigheden supplying the goedkeuring, and the Gouverneur-Generaal van Nederlandsch-Indië supplying the prior vergunning.

See Also

Source

Zelfbestuursverordeningen Atjeh en Onderhoorigheden, Serie A No. 9 of the Mededeelingen van de Afdeeling Bestuurszaken der Buitengewesen van het Departement van Binnenlandsch Bestuur, Weltevreden: Landsdrukkerij, 1930, Reg. No. 5 (Zelfbestuursverordening van 1 Maart 1914 houdende regeling der belasting op het slachten van runderen, buffels en tamme varkens in de landschappen der onderafdeeling Alaslanden, zooals gewijzigd bij de zelfbestuursverordening van 28 April 1924), pp. 37–42 (with the comparative table of GELIJKE VERORDENINGEN on p. 42). OCR-filename: 20260719_030404_DLP-112-Zelfbestuursverordeningen_Atjeh_en_onderhoorigheden_Nemotron-OCR-v2_OCR.txt.

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