Land Tax

Description

The Land Tax card, designated as number 34 in the Fourth Edition Foreign Black Border set, was released by Wizards of the Coast in 1995. This edition features a Spanish language text box and carries the Rare rarity designation, distinguishing it from the base white-bordered versions found in the original domestic print run. The card's unique identifier, 4BB, helps collectors catalog this international release within the broader Fourth Edition framework. As an Enchantment with a mana cost of {W} and a mana value of 1, Land Tax provides a strategic advantage during the upkeep phase. The card allows the controller to search their library for up to three basic land cards if an opponent controls more lands, then shuffle their library. This mechanic supports resource management and acceleration in gameplay. The design is credited to artist Brian Snõddy, whose artwork accompanies this printing. This Spanish-language variant appeals to collectors focusing on regional prints or completing set-based collections. The card remains a recognizable piece of early trading card game design, valued for its utility and its place in the iconic Fourth Edition checklist. The Fourth Edition Foreign Black Border set continues to be a focal point for those interested in the evolution of Magic: The Gathering.