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No one would be absolutely certain...all known societies had them for certain...but the first probably pre-dates even those that were actually well organized.

So back whenever, its fair to say the biggest memeber of the clan, or the one with the biggest club, came and took what he wanted from the animal you killed or the crop you gathered. Later on, the Kings men would show up and say something like "...the king will have 2 chickens, a pig and a bushel of that grain to feed himself and his troops...and we will take a pouch of your finest grog for having to collect it..." and you were happy they didn't also proclaim they wanted your first born son.

Some would argue, we haven't progressed far from there.

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Q: When was the first taxes imposed on the world?
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