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I have no insider knowledge, so I walk by faith alone.

In response Valerie Gilbert to her Publication

Well the first recorded system displaying a pyramidal hierarchy was the ubaid of early chalcolithic mesoptamia.
Earlier than Akkadians, Babylon, Sumer, Uruk etc
Earlier cultures of that region (samarra, hasuna, halaf)
Didn't display this system structures or share their iconography to my knowledge so Government probably started with Ubaids