Answer:
The earliest tax records known were from the ancient Mesopotamian city-state of Lagash in modern day Iraq, and were made in soft clay.
The primary focus of early property taxation was land and its production value and the taxes were often paid with a portion of the crop yield, or some other food.
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I would go with True because any historian needs a lot of patience to get what they want or to learn about something etc..
Answer:
Spain was worried about the rate of population growth.