Any child who owned more than 20 toys at the time of its passing was expected to part with 26.5% of them; 50% for more than 40 toys. After several years of the 'grave game tax', as it become known colloquially, the council noticed that many of the toys it was receiving in payment were clearly not the children's favourite toys.
From then on council workers would audit children every year to make sure that they weren't hiding away their most treasured toys. Particularly untrustworthy were very poorly children. Upon admission into a hospital, the council would confiscate children's possessions until their passing - the council couldn't take the risk that a frightened child may be tempted to withhold a favoured toy during its time of need.
In 1979, the millions of collected toys were melted down and made into an enormous, inflatable bouncy castle for politicians to play in on their many days off work.