THE NETHERLANDS EAST INDIES 233 



a large acreage when they were obtained for tobacco- 

 growing, on account of the necessity of fallowing the 

 land for seven years before replanting ; and this resulted 

 in the alienation of practically all the territory on the 

 east coast of Sumatra between the seaboard and the foot- 

 hills of the mountain ranges in the Lankat districts 

 on the west to Asahan on the east. 



No direct taxation is imposed on the rubber industry, 

 and to assist the planters the Colonial Government 

 has promised that no export duty should be levied on 

 the raw material in the immediate future. It is the 

 general opinion, however, that this condition will be 

 revised before many years have elapsed, and that an 

 export duty will be collected. The general revenue of 

 the colony is derived from a 12 per cent, duty on all 

 imported merchandise, a 4 per cent, income-tax, and 

 from various municipal and local charges. 



The rubber estates are situated at elevations of from 

 3 to 4 feet above sea-level to a height of not more than 

 1 20 feet at the foot-hills of the mountain ranges. The 

 former elevation covers the fiat lands near the banks of 

 navigable rivers, such as the Bila, and certain sections 

 of the tobacco districts, the latter those of the undu- 

 lating country stretching up to the mountains. 



There are three distinct varieties of soil in the rubber 

 districts of Sumatra : 



(i) A black, friable topsoil mixed with sand over- 

 lying a strong clay subsoil, forming the low-lying lands 

 adjoining the larger rivers; (2) a black, friable topsoil 

 mixed with sand on a subsoil of clay and sand, found 

 chiefly in the tobacco districts ; (3) a friable, chocolate 

 topsoil on a hard laterite subsoil, these latter charac- 



