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I suspect that the receipt is quite old; probably as old as the first written language, which is thought to be Mesopotamian; but may in fact be Egyptian.
Can't say exactly, but the Egyptians and Phoenicians had written inventory lists that have survived to be found today, so I'll bet they also had some form of receipt. I'd guess the ancient Chinese did also, but I don't know much about the written records their archeologists have found.
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