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Roman emperor Vespasian placed a tax on urine in the first century A.D. Urine at that time was collected and used as a source of ammonia for tanning hides, laundering garments and to clean and whiten their teeth. It actually worked to clean and whiten teeth. It was said that the "best" urine came from Portugal since their urine was the strongest.
The tax was paid by the purchaser of the urine!
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