Which artifact type records tax and accounting records in Mesopotamia?

• A. Papyrus
• B. Clay Tokens and Clay Tablets
• C. Wooden Tablets
• D. Metal Inscriptions

Answer: (B)

In Mesopotamia, tax and accounting records were kept using clay tokens and clay tablets. Tokens acted as early tally marks, representing quantities of goods like grain or livestock and used to track obligations. Over time, this counting system evolved into the use of clay tablets inscribed with cuneiform writing, allowing administrators to record inventories, payments, and taxes in more detail and for longer periods. Clay was readily available and durable when baked, making it practical for archival records. Papyrus belongs to ancient Egypt, not Mesopotamia; wooden tablets and metal inscriptions aren’t the primary means used there for everyday tax records. This combination of tokens and tablets is the best match for recording tax and accounting functions in Mesopotamia.