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J. T. KAMM
Taxlordism first came to the attention of the British in an intelligent report filed with the Colonial Secretary nearly eight months prior to the occupation of the leased area. The document, essentially an analysis of potential unrest in the neighborhood of Kam Tin and Sham Chun, sheds light on the politics of the lease at the local level. Addressing himself to the question of possible resistance in Un Long Tung (*), the author remarks:
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enquiries proved that the people of the markets and towns were glad to see England get the place. But the villagers were very much displeased, especially those of Kam Tin village, owing to the fact that, though the owners in the neighborhood of Kam Tin hold deeds, they have to pay tax to the said village. If England got the place, it is feared that the benefit will be deprived of (sic).... It is like the way the (Chinese) Government charges taxes.23
The report proved to be prophetic, for it was the gentry of Un Long Tung, specifically those of the Tang villages and their dependencies, which mounted the most effective and prolonged resistance to the occupation. The same reasons were invariably set forth in petitions from captured “ringleaders:” Among the wealthy villages, there was considerable apprehension over substantial and drastic changes in the tax structure, while among the smaller villages, leaders cited the coercion and bullying of the larger gentry villages.24
Taxlordism was so widespread that an enterprising land officer suggested, in 1902, that the Colonial Government utilize the taxlords "to get the taxes for us as they did for the Chinese Government.”25 When existing tensions ruled this out, a plan was formulated to eliminate the institution by granting unclaimed tracts of crown land to those who could establish “taxlord claims.” Initial optimism over a rapid settlement evaporated, however, as taxlords attempted to establish rights over huge tracts of land. The largest claims were unquestionably in Un Long Tung, where the Kam Tin Tangs laid claim to taxlord status over the whole of Pat Heung (A) and Shap Pat Heung (+A+),26
The "taxlord claims" proved to be the thorniest problem faced by British colonial administrators charged with the rationalization of revenue collection. The plan by which taxlords were to be compensated for rights "not compatible with the principles of British