Research revision 37 · 12 October 2026
Debts, taxes, wages and prices establish fifteen additional account identities in India, Southeast Asia and East Africa. Three qualified connections extend the documented regional tree.
Indian histories → · Southeast Asian histories → · African local accounts → · Download revision 37
Dates below are evidence dates or bounded observation periods, not assumed foundations or complete lifespans. A branch without a documented successor is not thereby extinct. This is a focused regional pass; presentation redesign remains for the next stage.
| Scoped account | First witness admitted in this pass | Account evidence and qualification |
|---|---|---|
| Madras pagoda–fanam accounting | 1643 | Accounts through June 1643 total 9,250 new pagodas for expenses. This establishes local pagoda accounting; its association with the later Star-pagoda profile remains qualified.S1068 |
| Cochin panam / fanam accounting | 1776–1789 | Paolino reports Cochin rice and coconut-oil prices in local panam during his 1776–1789 residence. Exchange against outside rupees distinguishes local reckoning; the interval is an observation window, not a foundation.S1071 |
| Bombay xeraphin accounting | 1674 | The 1674 Aungier Convention sets an annual 20,000-xeraphin contribution. This supports a scoped Bombay account, without assuming identity with every Portuguese xerafim.S1072 |
| Odisha / Orissa cowrie accounting | 1803 | Hunter, quoted by Thomas, reports that Orissa public accounts were kept in cowries in 1803. Admit a local account rather than treating shells solely as payment objects.S1073 |
| Scoped account | First witness admitted in this pass | Account evidence and qualification |
|---|---|---|
| Upper Burmese kyat debt reckoning | 1811 | A 26 May 1811 mortgage and sale records 120 kyat in ywet-ni. Alloy descriptions are retained within the scoped debt-account review; they do not automatically create separate currencies.S1074 |
| Nguyễn quan–tiền fiscal accounting | 1821 | The 1821 history-office salary schedule assigns monthly amounts in quan and tiền, including 1 quan 5 tiền. This is a fiscal account witness, not merely cash circulation.S1075 |
| Cambodian bat–ligature legal accounting | 1875 | Aymonier’s 1875 description identifies legal monies of account: bat equals four ligatures and damleng four bat. These are account denominations, distinguished from the adjacent weight table.S1077 |
| Scoped account | First witness admitted in this pass | Account evidence and qualification |
|---|---|---|
| Old Javanese masa–suwarna accounting | 903 | The 903 Telang II record projects ferry revenue of nine masa. Its valuation can be distinguished from settlement in goods or silver; masa, kupang and suwarna remain denominations in one scoped profile.S1078 |
| Balinese masaka accounting | 882 | The 882 Sukawana AI inheritance rule reserves estate goods valued at four masaka for funeral costs. Heterogeneous goods are valued in a common account, not merely weighed as gold.S1078 |
| Balinese cash / pisis accounting | 1384 | The 1384 Batur inscription sets a fine of 800 cash. Later legal manuscripts use cash strings, but their eighteenth- and nineteenth-century copying dates must not be projected backward.S1079 |
| Laguna kati–suwarna debt accounting | 900 | The copperplate dated 900 records acquittal of a debt of one kati and eight suwarna. The obligation is explicit; place of issuance and broader local identity remain qualified because provenance is uncertain.S1080 |
| Scoped account | First witness admitted in this pass | Account evidence and qualification |
|---|---|---|
| Buganda simbi / kiasa reckoning | 1857–1884 | During Mutesa’s 1857–1884 reign, Buganda market prices, taxes and fees were stated in cowries. The reign bounds reported practice rather than a founding event.S1081 |
| East African coastal doti-merikani reckoning | 1870 | By 1870 the coastal four-yard doti-merikani served as an accounting measure for export commodities. Inland doti lengths varied; this profile does not merge all East African cloth reckoning.S1083 |
| Ujiji / Kawélé sofi reckoning | 1874 | Cameron’s 1874 observation describes market prices in sofi beads and moneychangers. This supports a local market account; daily cloth exchange is not a hard peg.S1083 |
| German East African rupee–pesa accounting | 1909 | A 1909 account describes prices still reckoned in pesa after the heller subdivision was introduced. This distinguishes a territorial account from an instrument-only issue.S1084 |
These links record scoped derivation or absorption. Later absorption does not retroactively create the recipient currency, and compressed links do not establish immediate sibling relationships.
Madras pagoda accounts converted to rupees in 1818 at one pagoda to 3½ rupees; presidency unification followed in 1835. Admit compressed local absorption into the retained Indian rupee lineage, not the rupee’s founding. The intervening presidency stage remains explicit.
S1069 · S1070R-V37-001 · later unification or absorption · Qualified
The German territorial rupee developed from established Indian-rupee use. Admit qualified regional derivation; the 1890–1904 emergence interval is a research envelope and does not itself date account creation.
S1084R-V37-002 · regional branch · Qualified
The 1922 transition in Tanganyika absorbed German East African rupee circulation into the existing East African shilling system. Admit qualified regional succession; the exact all-contract conversion clause remains uninspected. This is not the founding of the shilling.
S1084R-V37-003 · later unification or absorption · Qualified
Each claim retains its source locator, evidence status and inspection limits. Qualified profile association is distinguished from the date of the underlying obligation. Earlier claims and observations are preserved.
Accounts through June 1643 total 9,250 new pagodas for expenses. This establishes local pagoda accounting; its association with the later Star-pagoda profile remains qualified.
Vestiges of Old Madras, vol. I (1913)
pp.56–57:1643 expenses; p.505 n.5:1683 accounts; p.510:13 May1717 consultation — Full OCR inspected; printed page images and original manuscripts not collated.
Madras accounts in 1683 count 36 fanams per pagoda. The 1717 general-book reform changes cash subdivisions within the account, rather than creating a new currency.
Vestiges of Old Madras, vol. I (1913)
pp.56–57:1643 expenses; p.505 n.5:1683 accounts; p.510:13 May1717 consultation — Full OCR inspected; printed page images and original manuscripts not collated.
A December 1766 list of Carnatic debts totals 2,229,650 Star pagodas, providing an explicit liability witness.
The Carnatic Debts and the Agrarian Crisis of the Eighteenth Century
The Consolidated Loan of1767, n.29; glossary entry pagoda — Relevant substantive passages inspected in revision37; cited locators delimit the review.
Paolino reports Cochin rice and coconut-oil prices in local panam during his 1776–1789 residence. Exchange against outside rupees distinguishes local reckoning; the interval is an observation window, not a foundation.
A Voyage to the East Indies (1800)
Book I, chapter V, pp.81–82 and85–86; title gives residence1776–1789 — Relevant substantive passages inspected in revision37; cited locators delimit the review.
The 1674 Aungier Convention sets an annual 20,000-xeraphin contribution. This supports a scoped Bombay account, without assuming identity with every Portuguese xerafim.
Land, Law and Empire (2025)
pp.171–172 nn.85–86:1674 convention; pp.174–175 n.97:1683 prices and wages; DOI10.1017/9781009602099 — Scholarly book OCR inspected; cited underlying archives not independently inspected.
Bombay rice prices in 1683 and soldiers’ wage reckoning use xeraphins even where settlement employs tin or copper coins.
Land, Law and Empire (2025)
pp.171–172 nn.85–86:1674 convention; pp.174–175 n.97:1683 prices and wages; DOI10.1017/9781009602099 — Scholarly book OCR inspected; cited underlying archives not independently inspected.
Hunter, quoted by Thomas, reports that Orissa public accounts were kept in cowries in 1803. Admit a local account rather than treating shells solely as payment objects.
The Initial Coinage of Bengal, Part II, JRAS6.2 (1873)
p.341 n.4, quoting Hunter, Orissa (1872), I pp.316–317:1803 public accounts and1804 exchange — Publisher-hosted historical quotation inspected; Hunter original volumes not independently collated.
The reported official rate of 5,120 cowries per rupee in 1804 differs from market exchange. Required silver tax payment does not alone prove wholesale account succession or an enduring hard peg. Hold ancestry and adopted-basis links.
The Initial Coinage of Bengal, Part II, JRAS6.2 (1873)
p.341 n.4, quoting Hunter, Orissa (1872), I pp.316–317:1803 public accounts and1804 exchange — Publisher-hosted historical quotation inspected; Hunter original volumes not independently collated.
A 26 May 1811 mortgage and sale records 120 kyat in ywet-ni. Alloy descriptions are retained within the scoped debt-account review; they do not automatically create separate currencies.
Money, Loans, and Farmland Liquidity, Acta Asiatica122 (2022),75–91
pp.83–84:26 May1811 and19 September1824 deeds, KLT vol.2 pp.30 and29; pp.77–79 scope limits — Full publisher PDF inspected, including displayed deeds.1752 contract date without unit and1787 gold payment excluded from silver profile anchors.
A 19 September 1824 military-expense loan is denominated in 12 kyat 2 mat.
Money, Loans, and Farmland Liquidity, Acta Asiatica122 (2022),75–91
pp.83–84:26 May1811 and19 September1824 deeds, KLT vol.2 pp.30 and29; pp.77–79 scope limits — Full publisher PDF inspected, including displayed deeds.1752 contract date without unit and1787 gold payment excluded from silver profile anchors.
The inspected deeds do not establish succession into colonial rupee accounting or today’s Myanmar kyat. Keep this older account separate despite its shared name.
Money, Loans, and Farmland Liquidity, Acta Asiatica122 (2022),75–91
pp.83–84:26 May1811 and19 September1824 deeds, KLT vol.2 pp.30 and29; pp.77–79 scope limits — Full publisher PDF inspected, including displayed deeds.1752 contract date without unit and1787 gold payment excluded from silver profile anchors.
The 1821 history-office salary schedule assigns monthly amounts in quan and tiền, including 1 quan 5 tiền. This is a fiscal account witness, not merely cash circulation.
Quốc sử quán triều Nguyễn – Cơ quan chuyên trách biên soạn quốc sử (2018)
Paragraph beginning Về lương bổng:1821 monthly salaries — Official archival synthesis inspected; underlying salary manuscript not independently inspected.
An 1838 allowance schedule includes 17 quan 6 tiền; the archival article identifies its published court-compendium source.
Chế độ tiền dưỡng liêm thời kỳ đầu triều Nguyễn (2023)
1838 paragraph/n.6;1855 order/n.9, Tự Đức year8 month9 day6 — Official archival article inspected, including royal-order references; underlying originals not independently collated.
A royal order dated Tự Đức year 8 (1855) specifies annual official allowances of 80, 75, 70 and 65 quan.
Chế độ tiền dưỡng liêm thời kỳ đầu triều Nguyễn (2023)
1838 paragraph/n.6;1855 order/n.9, Tự Đức year8 month9 day6 — Official archival article inspected, including royal-order references; underlying originals not independently collated.
Aymonier’s 1875 description identifies legal monies of account: bat equals four ligatures and damleng four bat. These are account denominations, distinguished from the adjacent weight table.
Notice sur le Cambodge (1875)
Appendix, printed pp.63–64, Monnaies (kas, prak); account table distinguished from weights — Printed pp.63–64 rendered and visually inspected from downloaded scan; web PDF reader rejected size and local file had trailer warnings.
Aymonier attributes ten-tiền ligature subdivision to Annamese imitation. This establishes limited accounting influence, not ancestry of the whole Cambodian bat account. Thai derivation and piastre absorption remain unverified.
Notice sur le Cambodge (1875)
Appendix, printed pp.63–64, Monnaies (kas, prak); account table distinguished from weights — Printed pp.63–64 rendered and visually inspected from downloaded scan; web PDF reader rejected size and local file had trailer warnings.
The 903 Telang II record projects ferry revenue of nine masa. Its valuation can be distinguished from settlement in goods or silver; masa, kupang and suwarna remain denominations in one scoped profile.
Money, Markets, and Trade in Early Southeast Asia (1992)
pp.271–274 and279–280:Telang II903, Sukawana AI882 and Sembiran AI923; p.252 n.33 earlier evidence limits — Relevant scholarly book transcription inspected; later text truncates around p.289.840 reissued Kuti charter not used as early anchor.
The 882 Sukawana AI inheritance rule reserves estate goods valued at four masaka for funeral costs. Heterogeneous goods are valued in a common account, not merely weighed as gold.
Money, Markets, and Trade in Early Southeast Asia (1992)
pp.271–274 and279–280:Telang II903, Sukawana AI882 and Sembiran AI923; p.252 n.33 earlier evidence limits — Relevant scholarly book transcription inspected; later text truncates around p.289.840 reissued Kuti charter not used as early anchor.
The 923 Sembiran AI inheritance provision further supports ma as a measure of value distinct from a literal gold quantity.
Money, Markets, and Trade in Early Southeast Asia (1992)
pp.271–274 and279–280:Telang II903, Sukawana AI882 and Sembiran AI923; p.252 n.33 earlier evidence limits — Relevant scholarly book transcription inspected; later text truncates around p.289.840 reissued Kuti charter not used as early anchor.
The 1384 Batur inscription sets a fine of 800 cash. Later legal manuscripts use cash strings, but their eighteenth- and nineteenth-century copying dates must not be projected backward.
Old Javanese legal traditions in pre-colonial Bali, BKI165 (2009),241–290
pp.250–251 nn.21–23:1384 Batur fine; later legal manuscript copying; DOI10.1163/22134379-90003636 — Author-uploaded scholarly text inspected; publisher PDF retrieval failed. Later manuscript copies are not automatically early account dates.
Legal monetary expressions were updated as cash displaced older measures. The inspected evidence does not yet establish the carry-over of balances, a precise conversion, or one continuous Java–Bali account. Keep ancestry unresolved.
Old Javanese legal traditions in pre-colonial Bali, BKI165 (2009),241–290
pp.250–251 nn.21–23:1384 Batur fine; later legal manuscript copying; DOI10.1163/22134379-90003636; pp.271–274 and279–280:Telang II903, Sukawana AI882 and Sembiran AI923; p.252 n.33 earlier evidence limits — Author-uploaded scholarly text inspected; publisher PDF retrieval failed. Later manuscript copies are not automatically early account dates.
Money, Markets, and Trade in Early Southeast Asia (1992)
pp.250–251 nn.21–23:1384 Batur fine; later legal manuscript copying; DOI10.1163/22134379-90003636; pp.271–274 and279–280:Telang II903, Sukawana AI882 and Sembiran AI923; p.252 n.33 earlier evidence limits — Relevant scholarly book transcription inspected; later text truncates around p.289.840 reissued Kuti charter not used as early anchor.
The copperplate dated 900 records acquittal of a debt of one kati and eight suwarna. The obligation is explicit; place of issuance and broader local identity remain qualified because provenance is uncertain.
The Laguna Copper-Plate Inscription: Text and Commentary, Philippine Studies40.2 (1992),183–203
pp.186–187 translation line5 and nn.5–6; provenance discussion from p.185 — Article transcription inspected. Archaeological provenance and place of issuance remain uncertain.
Shared Javanese monetary vocabulary does not establish a Java-to-Laguna inheritance or a continuous route into the Philippine peso. Do not equate this single record with a currency of the whole archipelago.
The Laguna Copper-Plate Inscription: Text and Commentary, Philippine Studies40.2 (1992),183–203
pp.186–187 translation line5 and nn.5–6; provenance discussion from p.185 — Article transcription inspected. Archaeological provenance and place of issuance remain uncertain.
During Mutesa’s 1857–1884 reign, Buganda market prices, taxes and fees were stated in cowries. The reign bounds reported practice rather than a founding event.
The Colonial Currency Transition: A View from East Africa, African Economic History53.1 (2025),166–182
p.169 and p.180 n.8:Buganda under Mutesa,1857–1884 — Author-deposited PDF p.169 and p.180 n.8 inspected.
Cowrie-denominated court fines and taxes persisted during the first decade after the 1901 prohibition. The 1901–1909 interval is qualified, not a claimed abolition date.
Monetary practices and currency transitions in early colonial Uganda (2016)
From cowries to coins? and The introduction of cents; author summary of2015 archival study — Author summary inspected; underlying2015 article not inspected.
The 1905 cent design drew on kiasa counting. Denomination design influence is insufficient to make cowrie accounting an ancestor of the existing Indian rupee.
Monetary practices and currency transitions in early colonial Uganda (2016)
From cowries to coins? and The introduction of cents; author summary of2015 archival study — Author summary inspected; underlying2015 article not inspected.
By 1870 the coastal four-yard doti-merikani served as an accounting measure for export commodities. Inland doti lengths varied; this profile does not merge all East African cloth reckoning.
What East Africans Got for Their Ivory and Slaves, in Currencies of the Indian Ocean World (2019),71–92
p.77 nn.21–24:coastal doti; pp.82–84, especially p.83 n.58:Ujiji sofi; DOI10.1007/978-3-030-20973-5_4 — Chapter OCR inspected; publisher metadata corroborated. Cameron original1877 edition not directly inspected.
Cameron’s 1874 observation describes market prices in sofi beads and moneychangers. This supports a local market account; daily cloth exchange is not a hard peg.
What East Africans Got for Their Ivory and Slaves, in Currencies of the Indian Ocean World (2019),71–92
p.77 nn.21–24:coastal doti; pp.82–84, especially p.83 n.58:Ujiji sofi; DOI10.1007/978-3-030-20973-5_4 — Chapter OCR inspected; publisher metadata corroborated. Cameron original1877 edition not directly inspected.
Local cloth, bead and shell accounts should not be forced into a single commodity currency. Their successors and complete endings remain unverified; market exchange does not create ancestry.
What East Africans Got for Their Ivory and Slaves, in Currencies of the Indian Ocean World (2019),71–92
p.77 nn.21–24:coastal doti; pp.82–84, especially p.83 n.58:Ujiji sofi; DOI10.1007/978-3-030-20973-5_4; From cowries to coins? and The introduction of cents; author summary of2015 archival study — Chapter OCR inspected; publisher metadata corroborated. Cameron original1877 edition not directly inspected.
Monetary practices and currency transitions in early colonial Uganda (2016)
p.77 nn.21–24:coastal doti; pp.82–84, especially p.83 n.58:Ujiji sofi; DOI10.1007/978-3-030-20973-5_4; From cowries to coins? and The introduction of cents; author summary of2015 archival study — Author summary inspected; underlying2015 article not inspected.
A 1909 account describes prices still reckoned in pesa after the heller subdivision was introduced. This distinguishes a territorial account from an instrument-only issue.
From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
Indian, German, and Italian Rupees; Rupees and Hellers n.8; Currency Policies nn.16–17; Our Special East African Province nn.50–56 — Full publisher article inspected. Tanganyika-specific all-contract conversion clause not independently inspected.
January 1916 regulations specify rupee-denominated fines and compensation obligations.
From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
Indian, German, and Italian Rupees; Rupees and Hellers n.8; Currency Policies nn.16–17; Our Special East African Province nn.50–56 — Full publisher article inspected. Tanganyika-specific all-contract conversion clause not independently inspected.
Madras pagoda accounts converted to rupees in 1818 at one pagoda to 3½ rupees; presidency unification followed in 1835. Admit compressed local absorption into the retained Indian rupee lineage, not the rupee’s founding. The intervening presidency stage remains explicit.
The Carnatic Debts and the Agrarian Crisis of the Eighteenth Century
The Consolidated Loan of1767, n.29; glossary entry pagoda; Chapter I, pp.15–16 and18–23:1750 treasury,1818 Madras reform and1835 common rupee — Relevant substantive passages inspected in revision37; cited locators delimit the review.
The Problem of the Rupee (1923)
The Consolidated Loan of1767, n.29; glossary entry pagoda; Chapter I, pp.15–16 and18–23:1750 treasury,1818 Madras reform and1835 common rupee — Relevant substantive passages inspected in revision37; cited locators delimit the review.
The German territorial rupee developed from established Indian-rupee use. Admit qualified regional derivation; the 1890–1904 emergence interval is a research envelope and does not itself date account creation.
From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
Indian, German, and Italian Rupees; Rupees and Hellers n.8; Currency Policies nn.16–17; Our Special East African Province nn.50–56 — Full publisher article inspected. Tanganyika-specific all-contract conversion clause not independently inspected.
The 1922 transition in Tanganyika absorbed German East African rupee circulation into the existing East African shilling system. Admit qualified regional succession; the exact all-contract conversion clause remains uninspected. This is not the founding of the shilling.
From German East African Rupees to British East African Shillings in Tanganyika, African Studies Review66.3 (2023),637–655
Indian, German, and Italian Rupees; Rupees and Hellers n.8; Currency Policies nn.16–17; Our Special East African Province nn.50–56 — Full publisher article inspected. Tanganyika-specific all-contract conversion clause not independently inspected.
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