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Commentaire de ZeSword :

Il y a fort, fort longtemps, la capacité de Land Tax était une capacité activée. Voici un extrait des rulings de Stephen D'Angelo, datant d'il y a maintenant 22 ans presque jour pour jour (17/02/1999).

Land Tax:

Info: Color=White ___ Type=Enchantment _________ Cost=%W _______ LG(U1)/4(R1)

Text(LG/4th+errata): %0: Search your library for up to three basic land cards. Reveal those cards to all players and put them into your hand. Shuffle your library afterwards. Use this ability only during your upkeep, only once each turn, and only if any opponent controls more lands than you do. [Oracle 07/01/98]

Can get a Snow-Covered land out. [Duelist Magazine #6, Page 132]

Only counts lands when announced and will not fail if you no longer have fewer lands when it resolves. [Duelist Magazine #7, Page 100]

A common strategy is to use Strip Mine if both players have the same amount of land. Use a Strip Mine to destroy an opponent's land, then use Land Tax in response. At that time your Strip Mine is gone, but the opponent's land is not destroyed yet. [Bethmo 05/22/96]

Classic-Restricted (Type I.5) tournaments (see Rule D.14) banned this card from 07/01/96 to 04/01/97. It not not currently banned.

Extended tournaments (see Rule D.15) banned this card from 07/01/98.

Standard (Type II) tournaments (see Rule D.16) have banned this card since 01/01/97. It was previously restricted from 07/01/96 to 01/01/97.

Vous voyez donc le point important, que j'ai souligné : à l'époque, il était possible, avec autant de terrains que l'autre à l'entretien, d'utiliser Land Tax en réponse à Strip Mine, pour se retrouver avec 3 terrains de plus en main, malgré l'égalité de terrains en jeu (bah oui, "en jeu", pas "sur le champ de bataille", on est en 1999 on vous dit !)

Cela ne fonctionne aujourd'hui plus, mais en revanche on peut retrouver cette fonctionnalité avec Weathered Wayfarer, à la fois mieux (n'importe quel terrain) et moins bien (un seul, en payant du mana, faible créature) que son ancêtre Land Tax :

Aaron Forsythe a écrit :
Back before the timing rules were ironed out, the powerful Legends card Land Tax had an activated ability instead of a triggered one. If you and your opponent each had four lands, you could use a Strip Mine on one of his, and then respond to your own effect by activating Land Tax.

That no longer works, but you can simulate it with the new "Land Tax on Legs," Weathered Wayfarer. Image this: You go first, and play a plains and a Wayfarer. Your opponent lays a land and passes. On your second turn, you play a new fetch land, such as a Flooded Strand, and pass. Your opponent plays his second land and passes. Now you get all tricky. Sacrifice the Strand to search for an island or plains, but don't let it resolve just yet. Respond by tapping your plains and activating your Wayfarer.

Does that work? Yes. You have one land in play to your opponent's two; your Strand is in the graveyard with its ability on the stack waiting to resolve. Free land!

And the best part? You can get another fetch land with the Wayfarer, and repeat the process for another three turns or more!