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Civilizations used various methods to keep track of taxes and laws, often relying on written records inscribed on materials like clay tablets, papyrus, or parchment. Early systems included cuneiform in Mesopotamia and hieroglyphics in Egypt, which documented legal codes and tax obligations. Additionally, local officials or scribes played a crucial role in recording these transactions and maintaining order. Over time, these records evolved into more sophisticated bureaucratic systems, aiding in governance and administration.

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