The world's earliest civilization, dated about 3500 BC, and located at the confluence of the Tigris and Euphrates rivers in lower Mesopotamia (present-day Iraq). It was a city-state with priests as secular rulers. Sumerian culture was based on the taxation of the surplus produced by agricultural villagers to support the urban ruling class and its public-works programme, which included state-controlled irrigation. Cities included Lagash, Eridu, and Ur.