Pacht
The institution of the pacht or pacht-stelsel was a system of tax farming in the Dutch East Indies and Dutch Cape Colony, whereby the colonial state sub-contracted the sovereign right of tax collection to private revenue farmers or pachters. In the Indies, it formed one of the main sources of state revenue prior to the twentieth century.
The pachters could extract profits on top of what was due to the authorities, and were allowed to enforce their rights with private armies and intelligence agencies. The pachters usually employed administrators, the kuasa pacht, to run the day-to-day operations of their pachten. A pacht territory could be managed as a discrete unit or divided further into smaller farms, sub-contracted to sub-farmers.
The Dutch colonial authorities granted or auctioned off pachten for the sale of opium and salt, for the running of toll houses, pawnshops and gambling dens, for the collection of land, market and poll taxes, for the management of forests, and for the gathering of produce such as birds' nests, pearls, trepang and sponges. As the colonial state became more centralised, most of these revenue farms were gradually taken over by the government or state monopolies in the late nineteenth and early twentieth century.List of notable pachters
- Phoa Beng Gan, Kapitein der Chinezen: a mid-17th century bureaucrat and tax farmer
- Heinrich Oswald Eckstein: 18th century pachter and one of Dutch Cape Colony's wealthiest tycoons
- Ngo Ho Tjiang Kongsi: an influential consortium of early-mid 19th-century opium pachters
- Lauw Ho: one of the five partners of Ngo Ho Tjiang
- Lim Soe Keng Sia: administrator of Ngo Ho Tjiang
- Be Biauw Tjoan, Majoor-titulair der Chinezen: late 19th-century pachter and bureaucrat
- Oei Tiong Ham, Majoor-titulair der Chinezen: one of the last pachters of the Dutch East Indies
