With the invention of agriculture, humans could for the first time have surplus food which allowed the existence of a new class of man. The "non-food producing consumer". This might be someone who makes pottery and trades it for surplus food, and would be called an "artisan".
Or it might be someone who shared his insights into healing and the meaning of life in exchange for surplus food, and would be called "priest".
However, very quickly the most obvious class of "non-food producing consumer" was the guy who traded a negative. "You give me your surplus food, and I won't beat you with my club."
And thus government and taxation were born at the same time.
(While cynical, this first type of "kleptocracy" was described by Jared Diamond in his bestselling anthropological book "Guns, Germs and Steel".)
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