
Enchantment
At the beginning of your upkeep, if an opponent controls more lands than you, you may search your library for up to three basic land cards, reveal them, put them into your hand, then shuffle.
Banned at founding, unbanned 2018, re-banned 2023 for the Tax-Rack draw engine.
On the original ban list (official). Reason then: fear of a blue-white control soft lock with Forbid or unfair card advantage with Scroll Rack.
“Land Tax enables an overpowered draw engine which can be set up consistently at a minimal mana cost. Disrupting the engine in time can be difficult, and requires cards not available to all colours.”
Context (not an official statement)
Land Tax + Scroll Rack 'effectively draws three extra cards per turn for only one colourless mana', supported by Mox Diamond, Undiscovered Paradise, Enlightened Tutor, Zuran Orb/Gush. The engine spread across prison, control and aggro-control shells (Pink Prison, Oath Parfait, Blue Parfait). Berlin also noted, but did not rely on, complaints about slow and passive games.[1, 2, 3]
Land Tax (Legends, 1994; in Fourth Edition) was restricted in Standard in 1996 and banned in Extended in 1998. It was on Premodern's original ban list over fears of a Scroll Rack card-advantage engine, but Berlin unbanned it in June 2018, judging Tax-Rack beatable. Over five years the engine migrated through Pink Prison, Oath Parfait and blue Parfait decks, and on 15 July 2023 Berlin re-banned it, writing that his 2018 arguments had been proven wrong.
Historical context, not Premodern decisions.
Research as of 18 October 2026.
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