# 1999 Magic: The Gathering Mercadian Masques #113

> The 1999 Mercadian Masques foil War Tax card is a sought-after blue uncommon enchantment featuring artwork by Greg and Tim Hildebrandt.

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## Identity

- **Year**: 1999
- **Manufacturer brand**: Magic: The Gathering
- **Set / series**: Mercadian Masques
- **Card number**: #113
- **Product type**: TCG_CARD

## Description

The Mercadian Masques expansion, released in 1999, brought a distinct steampunk aesthetic to Magic: The Gathering, and War Tax (card #113) stands as a notable blue uncommon within that set. This foil variant captures the mechanical depth of the era, offering players a strategic tool to disrupt opponent aggression through its unique taxing ability. The card’s design is framed by the celebrated artwork of Greg and Tim Hildebrandt, whose style defined much of the late 90s fantasy illustration scene, adding significant visual appeal to this piece. As an enchantment costing {2}{U}, War Tax requires the controller to declare a value X to prevent creatures from attacking unless their controller pays that cost for each unit. This mechanic introduced a layer of resource management that resonated with collectors and players alike, making it a memorable inclusion in the Mercadian Masques set. The foil treatment enhances its collectibility, offering a shimmering finish that distinguishes it from the non-foil commons and uncommons. Collectors often seek out Mercadian Masques cards to complete set runs or to appreciate the transitional period in Magic’s design philosophy. War Tax represents a specific moment in the game’s history where complex interactions were balanced with accessible mechanics. For investors and hobbyists, the combination of the Hildebrandt brothers’ art and the card’s strategic relevance makes it a enduring favorite. Whether you are building a themed deck or curating a library of vintage Magic cards, this foil enchantment serves as a vital component for understanding the evolution of the game. The enduring legacy of Mercadian Masques continues to influence modern design, making original prints from this era highly valued.

## FAQ

### What is the mana cost of War Tax?

War Tax has a mana cost of {2}{U}, requiring two generic mana and one blue mana to cast.

### Who created the artwork for War Tax?

The iconic artwork for War Tax was created by the renowned fantasy illustration duo Greg and Tim Hildebrandt.

### What type of card is War Tax in Magic: The Gathering?

War Tax is classified as an Enchantment card within the game's rules and card types.

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Last verified: 2025-11-29.