Myr Battlesphere, because Myr are awesome, five bodies are better than one, it's an artifact and it looks like a parody of Legion from Castlevania. It's also a wall of text that no one seems to read till the end. That last sentence is very important. I own six of them currently, but want to start actively hoarding them...
My second Favorite would be Old Fogey.
Without this the foreign text shows as a bunch of question marks. (specifically the Asian card names). I think I changed more than was necessary, but wanted to point this out in case it helps anyone else.
What I meant by that comment was that I'm actually ok with taking Mox Ruby and Wheel of fortune out of the deck. There are other moxen//mana sources for example with land tax mox diamond is very useful. Giving your opponent a new hand with wheel can also end the game for you, so it's a risky play that I'm also ok with removing. Balance on the other hand hurts the deck to take out, because it's super useful and has no real equivalent in the format.
I agree with you that by the end of the year land tax will be at $10-12, but not because it's unplayable, but rather because it focuses on a different strategy that not everyone enjoys. It was also printed through 4th and no card in 4th deserves the price land tax recently acquired. A parfait deck should be a budget deck anyway, sort of like Affinity, but with control. Edit: Let's put it this way: Does land tax deserve the price of Jace the Mind Sculptor, a playable card that was printed only once and at mythic rarity? No. Does Land Tax deserve the price of Sylvan Library, a card also printed in Legends and 4th (and 5th)? Probably. Oh and yes on the day it was unbanned, my Land Taxes were worth more than my friend's Jaces - At least according to e-bay and TCG Player.
And finally +1 to Lotus Vale being a bad card.
Making a statement that Balance is better than land tax, while true does not make automatically land tax bad. Not everyone is going to play land tax, and it will not warp the format, but it is one of my personal favorites, and still a solid card. I still run it in Vintage. It's not my only vintage deck, and I'm now seriously considering trying to port it over to legacy. The one card I don't want to take out is Balance, but the deck can survive without it, there just isn't really a legacy equivalent. But rather than debate whether or not it's good I'd rather see a discussion of cards that might make the deck plausible.
My current deck list is:
1 Balance
1 Blood Moon
4 Devastating Dreams
2 Disenchant
2 Enlightened Tutor
2 Feldon's Cane
4 Gamble
4 Land Tax
1 Leyline of Sanctity
4 Lightning Bolt
1 Lotus Petal
4 Mox Diamond
1 Mox Ruby
2 Path to Exile
1 Scroll Rack
2 Seismic Assault
1 Solitary Confinement
2 Swords to Plowshares
1 Wheel of Fortune
2 Zuran Orb
Spells [42]
10 Mountain
8 Plains
Lands [18]
SIDEBOARD
2 Blood Moon
1 Disenchant
2 Leyline of Sanctity
4 Red Elemental Blast
2 Shatterstorm
1 Solitary Confinement
1 Stranglehold
2 Tormod's Crypt
on the 29th only three of these cards will not be legacy legal. Yes the deck has a problem with Chalice for 1, which is why one open space will probably be filled with a disenchant. 2 spaces are left. One could be a lotus petal (a poor substitute for a mox but useful none the less) and the other could be a board sweeper like Wrath of God or a second Scroll Rack (since I personally only run one)
Other cards I've ran in the past with the tax include
Island Sanctuary
chain lightning
firestorm
library of leng
ivory tower
I've also considered running these but either don't have them or they didn't quite make the cut.
wheel of sun and moon
sacred mesa
planar birth
replenish
the tabernacle at pendrell vale
Moat
Does it singlehandedly win games - No.
Can it be countered - Yes.
It's readily available, as it's only playable in type 1, and was printed up to fourth edition. I've seen them in the $1 bin at my local store. They are a staple of vintage mono-white control, a fun card that is versatile. It levels the playing field which doesn't necessary mean you win, but can help keep you from dying, and gives you a chance to come back from a bad spot. Commander to me is about playing older cards that you don't always get to play otherwise. Balance definitely fits that description.
white:
Land Tax
Moat
Disenchant
Island Sanctuary
Multi Colored
Vindicate
Red
Chain Lightning
Price of Progress
Gorilla Shaman (aka Mox Monkey)
Black
Sinkhole