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sale. This document was also called “ surat putus, ” 
in its secondary meaning of “ absolute document.” 
The next step was to obtain a “ surat putus ” as 
a protective measure apart from any dispute on 
transfer and finally to obtain a similar document 
in respect of land intended to be brought under 
cultivation. The “ surat putus ” which is the form 
of title now issued by the Land Office is practically 
a grant. 
Shortly after the accession of the present Sultan 
to the throne, His Highness decided to create a 
Land Office and to collect land-tax. Two proclama- 
tions were issued in 1883 with this object. The 
first imposed a land-tax upon all private lands at 
the rate of 25 cents a relong, and any raiat who 
paid the tax was exempted from the liability to 
forced labour. The second proclamation required 
all persons in occupation of land in respect of which 
no “ surat putus ” had been obtained, to report the 
occupation to the penghulus (headmen of parishes) 
so that the land might be measured and documents 
described as “ surat kechil ” (little document) issued 
to the owner as evidence of ownership. The land- 
tax was thus first instituted in 1883. By a sub- 
sequent amending proclamation every raja, syed, 
person of good birth, haji, lebai and raiat was 
exempted from the payment of the land-tax. The 
“ raiat ” was included in the exemption with the 
obvious purpose of thrusting him back again into 
liability to forced labour. 
The first Kedah Land Enactment bears the date 
20th August, 1906. It did not however become com- 
pletely operative till 1911 when forced labour was 
finally abolished and the liability of the raiat to pay 
land-tax was settled for good. Then followed the 
