C. The best answer I can think of
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.
Hope it helps
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A, tobacco was a huge cash crop
Confederation, I guess. European Union for example