A Study of the Emergence of Unitary Control of State Resources in 19th Century Myanmar

在康邦晚期引入的那塔梅达税收制度是为了建立对人力和物质资源的统一控制，通过为Ahmudan（不超过人口的50%的皇家服务团体）创建一个新的行政系统，并根据与王国土地及其生产力相关的数据建立土地收入系统。不幸的是，这种土地税收制度失败了，因为它不可能收集有关土地和生产力的地方数据，这些数据是征税所必需的。由于缺乏年度收入，地方酋长没有参与官僚机构，紧张的国际局势使改组阿赫木旦制度成为不可能。因此，Thathameda税收被证明无法提供对国家资源的统一控制。然而，英国殖民政府为了使缅甸非军事化，通过废除Ahmudan制度，并在新村制下建立所谓公正征税的土地收入制度，实现了对缅甸的统一控制。《上缅村规》动摇了缅甸农村社会的基础，由于忽视了当时农村社会的现实，早期殖民政府经历了种种困难。《条例》及其附录《首领任命规则》包含了明敦国王政府制定的政策，他引入了塔塔梅达税。他和他的继任者泰保国王未能实现他们的行政目标，而殖民政府在19世纪90年代后能够改变当地的土著秩序。缅甸走向民族国家的第一步是在孔邦（Konbaung）时期后期迈出的，殖民政府加速了这一步。

The introduction of the Thathameda tax system during the late Konbaung period was an attempt to establish unitary control over human and material resources by creating a new administrative system for the Ahmudan (royal service groups constituting not more than 50% of the population) with a land revenue system based on data relating to land in the kingdom and its productivity.Unfortunately, this land revenue system failed because it was not possible to gather the local data about land and productivity necessary to claim taxes. Because of the lack of annual revenue, local chieftains had not been involved in the bureaucracy, and the tense international situation made it impossible to reorganize the Ahmudan system. Therefore, Thathameda taxation proved incapable of providing unitary control over state resources.However, the British colonial government accomplished unitary control through the abolition of the Ahmudan system in order to demilitarize Myanmar, and by setting up a land revenue system with so-called impartial imposition of taxes under the new village system. The Upper Burma Village Regulation shook the foundations of rural society in Myanmar, and the early colonial administration experienced various difficulties because the Regulation ignored the realities of rural society at the time.The Regulation and its supplement, Rules for Regulating the Appointment of Headmen, contained policies shaped under the government of King Mindon, who had introduced the Thathameda tax. He and his successor, King Thibaw, were not able to achieve their administrative aims, while the colonial government was able to change the indigenous local order after the 1890's. The first steps toward a nation state in Myanmar were taken during the late Konbaung period and accelerated by the colonial government.