Taxes (or other forms of compulsory payment) are a good way to start up a currency from scratch, as history clearly shows. Define the unit of account. Impose tax liabilities payable in the state’s unit of account. A state that can make and enforce its tax laws can compel people to produce for the state (mercenaries, roads and other public works, crops, etc.) in order to get the “token” (state currency) that is needed to pay the tax. The imposition/enforcement of the tax is what gives the state’s otherwise (intrinsically) worthless currency value. Remember, the British government literally used to spend “tallies” (notched hazelnut sticks. Upon payment of taxes, the two sides of the stick (the “stock” and the “stub”) were matched up and the debt was paid. The sticks were then burned. Just as paper currency used to be burned once returned to the issuer. Beautiful short paper by Randy Wray covering this history.
No, other way around.
Taxes were levied, the tallies were notched, then the tallies were split. This then gave each side, payer and collector, a matchable and unalterable record of the taxes that had been paid.
They were then stored under the Houses of Parliament, it was them being burnt that burned the place down.
Tallies were a system of receipts, not debts in tax terms.
If you can’t even read Wikipedia then there might be something wrong with your economic and or historical knowledge.