leylines
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Tax Taker

Tax Taker

Creature — Rat Advisor1/2$0.26

Whenever an opponent pays a tax from a spell or permanent you control, create a number of Treasure tokens equal to the amount of mana they paid. (This happens each time a spell you control or an ability of a permanent you control causes an opponent to pay extra mana. Cards that can tax opponents include Mana Tithe, Esper Sentinel, and Ghostly Prison.)

Not legal in Commander

Is

View Tax Taker on Scryfall