Answer: The U.S. banana companies were never allowed ownership of the large acreage that they farmed in Honduras, since such land’s ownership was prohibited ownership to foreigners. They did have a long term arrangement for use of the land for growing/exporting bananas, but each box of bananas exported was taxed $1.00 or more.
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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 could be wrong but I believe it was through collectivization? They took away private farms and made them all owned by the state.