>>> The answer will make sense to anyone who has ever filled out a Form 1040: grain, unlike other crops, is easy to tax I heard of a different reason: alcohol.

>>> The answer will make sense to anyone who has ever filled out a Form 1040: grain, unlike other crops, is easy to tax I heard of a different reason: alcohol. You get a consistent regular source of ale if and only if you stay in one place working on our lands (which you can call yours in exchange for taxes). Also, fermented drinks were usually safer to drink back then, so that's another bonus. Hunter gatherers and the other crop based "states" couldn't offer that, even with a nicer life style, so they weren't as popular.