Until the middle of the twentieth century, Bhutanese people had to pay tithes. Historically the highlanders delivered animal meat to the government as taxation, even down to the hooves of the animals. Tax collection was usually completed by the first day of the twelfth month of the Bhutanese calendar. During the reign of the third king Jigme Dorji Wangchuck (1952-1972), this system was remodeled. Most of the taxes such as the highlander tax were converted to monetized taxation. In the past, the Laya region was required to provide the largest amount of animals, up to and including yak meat, to the central government. During wartime (feuds among local chieftains), food stocks were depleted. Meat was collected as tax and stored as emergency food. In the past, wealthy households with close ties to high officials would be removed from the tax register. But the poor would be driven into hardship through taxation. Some regions were levied Bungthrel, a physical tax. This involved labor contributions such as porters (dhoe kelps) and renovation work (dzongsel woola). In the past, court attendants (Boegraps) travelled from one village to another, imposing taxes based on the yield and property of the people. If individuals and communities failed to pay taxes on time, they received a heavy penalty.