Tax Collector is a uncommon Creature — Human Advisor card from Assassin's Creed (ACR), collector number 9. Current market price: $0.39 (foil $0.32), TCGplayer market prices via Scryfall.
When this creature enters, choose one — • Tax — Until your next turn, spells your opponents cast cost {1} more to cast. • Arrest — Detain target creature an opponent controls. (Until your next turn, that creature can't attack or block and its activated abilities can't be activated.)