Public records are documents or pieces of information that are not considered confidential. For example, in California, when a couple fills out a marriage license application, they have the option of checking the box as to whether the marriage is "confidential" (Record will be closed, and not opened to public once recorded) or "Public" (Record will become public record once recorded). Basically, if the marriage record is public, a copy of the record can be ordered from the County in which the marriage occurred.
Since the earliest organised societies

Society

A society, or a human society, is a group of people related to each other through persistent relations, or a large social grouping sharing the same geographical or virtual territory, subject to the same political authority and dominant cultural expectations...

, with tax

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

ation, disputes, and so on, records of some sort have been needed.