The collection of taxes was often performed by coercion. Farmers owing taxes were either forced to hand over arrears on the spot or brought before courts who dispensed summary justice. Oil was taxed as were livestock, beer and much other farm produce, though the most important tax was the tax on grain. According to the Wilbour Papyrus, during the New Kingdom the yield of inundated nxb-land was 10 sacks of grain per arura (about 1Â½ tons per hectare ).