Origin of the word "Dutch treat"

I found a funny article in a newspaper.

There were postcards in a souvenir shop in Brussels. Its title was "the Perfect Europeans". Following phrases were in it.

- The good cook like a British
- The big name like a Luxembourger
- The humorist like a German
- The good mechanic like a Lusitanian
- The reliable person like a Belgian

Of course these are "sarcasms". Hmm... I see.

One more,

- The big spender like a Dutchman

Oh! So splitting the bill is said Dutch treat (account) or going Dutch?