This learning resource focuses on analyzing institutional bias in primary source administrative records from Mesopotamia. It is designed to help students identify potential biases inherent in historical documents by examining the author's purpose and the institutional context in which the document was created. The primary source is a cuneiform tablet from Nippur that records the collection of barley tax for the Temple of Enlil, produced by a temple scribe. Students will explore the relationship between the scribe's employer and the motivations behind the recorded information, specifically examining how the temple's power could impact the accuracy or representation of the tax amounts noted. Goals include identifying the scribe's affiliation, analyzing the document's intent, and discussing possible motives for bias. Activities guide students in critically evaluating the red flags in the records and constructing arguments based on evidence related to the institution's interests.