Presumably it was Hilbert who discovered Hilbert polynomials - where did they first appear?
The basic theorem is that for a finitely generated graded module $M = \bigoplus_k M_k$ over the ring of polynomials in finitely many variables over a field, the dimension of $M_k$ is given by a polynomial in $k$ when $k$ is sufficiently large. This statement is generally attributed to Hilbert, e.g. by Mumford (Algebraic Geometry I) and Eisenbud (Commutative Algebra with a View Toward Algebraic Geometry).
Atiyah-Macdonald attribute a more general statement, where the polynomial ring is replaced by an arbitrary Noetherian graded ring and the dimension is replaced by length, to Hilbert and Serre. Where did this general statement appear first?
Edit: The statement in Atiyah-Macdonald is more general than the above paragraph - the dimension is replaced by an arbitrary additive function $\lambda$ on the class of all finitely generated $A_0$-modules (where $A$ is the base (graded) ring) and the conclusion is the following: The generating function $\sum_{k=0}^\infty \lambda(M_k)t^k$ is a rational function in $t$ of the form $f(t)/\prod_{i=1}^s (1 - t^{k_i})$ where $s$ is the number of homogeneous generators of $A$ as an $A_0$-algebra, and $k_i$ is the degree of the $i$-th generator, $i = 1, \ldots, s$.
In particular, Atiyah-Macdonald consider all values of $k$, not only sufficiently large ones.