이런 제국에는 관리자들이 있었는데, 밀가루나 양, 포도주 등을 빌려 주었다는 사실을 기록하기 위해 사람들을 고용하기 시작했죠. 또한 표식을 만들고 점토에 새김으로서 빚진 이들에게 과세의 의무를 부과하였습니다.
And it was the administers of these empires who began hiring people to keep track of the wheat and sheep and wine that was owed and the taxes that was owed on them by making marks; marks on clay in that time.