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Pretty much as soon as people started joining together in communities. Perhaps at first, it was a tax imposed by the biggest and strongest, or the one with the best weapons, for providing protection. The pyramids in Eygpt as well as buildings, monuments and support of both the priveleged and the needy throughout the world was done through some form of payment extracted from the people. Later, in more formal settings, the Rulers (King/Pharoah/whatever) would have his men come and take what they needed to support the leaders, the troops and the town. Sometimes that could be not just a cow or chicken, but your healthy son to work in the fields or be a soldier. Clearly, the societies based with the founding or religion had imposed taxes through the church in many varieties. Wherever there was a society, a tax was imposed so the society could provide what the people needed and wanted it to.

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