Tax Collection Day

At beginning of your upkeep, remove all tax
counters from Tax Collection Day.
{1}: Put a tax counter on Tax Collection Day.
On the opponent's upkeep, he or she may pay {1} for each tax counter. You create a treasure
token for each time he or she paid. If treasure
tokens created this way are less than tax counters
on Tax Collection Day, then that opponent taps
all untapped creatures he or she controls.