Taxes are necessary in many cases because of the “free rider” phenomenon. If there were a better and more reliable way of funding government it would have been found in the thousands of years of civilization.
Hammurabi was in no way the first or even close to the first to fund governments by taxation.
Representative government uses taxation, it is one of the defining aspects of sovereignty.
Our Revolution was not fought to stop taxes but because there was no representation of the Colonies in Parliament. Had we been granted Members of Parliament in some fashion there would likely have been no revolt, at least at that time.
Nope, he's just the first thieving bastard to write it down in his code.
I postulate that a better way has never been found because the easy way is to point a gun/spear/whatever at someone and say "gimme" than it is to figure out how to finance a venture while accomodating the 'free rider' phenomenon.
The 'free rider' thing is what is killing America today, btw.
/johnny