Introduction4Seasons, a giant tournament that features many formats, including Legacy, welcomed several players on June 14th for several rounds of good old MTG. In particular, 330 players participated in the Legacy part of the event, and one unusual yet traditional list ended up winning it: Dredge. But what stood out to me was a variation of another traditional deck: a Selesnya version of Yorion Death and Taxes (DnT), piloted by a player called Niccolò Fiolette, with a, so far, forgotten card from Modern Horizons 3, Birthing Ritual. This just proves how powerful this set is. It keeps bearing fruit even now, so many months after it came out.Selesnya Birthing Death and Taxes DeckbuildingFundamentally, this deck plays the same core as most Yorion Death and Taxes lists: 4 of each Stoneforge Mystic, Swords to Plowshares, Recruiter of the Guard, Solitude, and Aether Vial, as well as 3 Skyclave Apparition, which most lists usually play as many copies of as possible.You'll also find the Stoneforge equipment toolbox: Pre-War Formalwear, Meteor Sword, and Lion Sash. Curiously, you won't find a copy of Kaldra Compleat. This is where the changes come in.The greatest attraction/innovative pick is Birthing Ritual. This enchantment offers you a way to keep creating value out of your triggered abilities even after you've used them once. Recruiter of the Guard, in particular, is the most rewarding sacrifice to bring back, as its 1/1 body is practically useless on the board, but its ability is critical for this deck. So, if you pull even a Witch Enchanter with the Ritual, you'll already be gaining something. Another detail that stands out (particularly because Kaldra Compleat isn't here) is that this deck doesn't need to activate Stoneforge Mystic, so you can sacrifice it without thinking twice.Decks are often faithful representations of the meta, and three creature picks in this list are clearly a reflection of how popular Trini Tron has become: Thalia, Guardian of Thraben, White Orchid Phantom, and Esper Sentinel.Thalia, which used to be a key piece in this archetype, was slowly pushed aside until it disappeared completely from all lists, but it is a true headache for both colorless threats and combo decks. She taxes basically all of their cards.Phantom is basically a Wasteland with legs not just against Tron but also against a significant number of decks that only use 1 or 2 basic lands. It also allows you to accelerate some lands if you target your own Flagstones of Trokair with it.Esper Sentinel also taxes opponents. If you manage to buff its power, usually through Pre-War Formalwear, you'll basically be able to get 1 extra card per turn, guaranteed. And, if it's not doing its job, you can always swap it for something else with Ritual.Gaddock Teeg is also a tutorable option that is great against these colorless decks.Flickerwisp, for a time, was a key card in this archetype, but it lost some space. It is still useful, but this version only plays 2 copies.To finish, you'll find Canoptek Scarab Swarm, a graveyard answer that is particularly efficient against Lands, and a lost copy of Disruptor Flute. Flute might seem a bit nonsensical in a deck with 80 cards and no way to tutor it, but it actually is a way to free space in the sideboard, where the rest of the kit is. Because Flute is never dead in your hand, it was chosen to open this space in the sideboard.Why Play Selesnya Birthing Death and Taxes in LegacyDeath and Taxes has been, fundamentally, the most consistent aggro list in Legacy that doesn't rely on Force of Will. It has had its ups and downs, but it has never been out of style. So, it has a faithful fan base that is always trying to make it even better as new cards and strategies come out.The idea behind playing Birthing Ritual in this already well-established structure is to innovate and look for new ways to play this deck.Furthermore, this deck is relatively budget-friendly for Legacy.MulliganOne of the drawbacks of playing Yorion, Sky Nomad is how inconsistent it makes your opening hands because of the 20 extra cards. Like so, you end up having to be a bit more flexible with your mulligans. Usually, any hand that has Aether Vial can be problematic, but hands that can do something in the first few turns can work.Let's see a few examples:You can keep this hand without thinking twice. It can do something on turns 1 and 2 and has Solitude for emergencies, but it could have another land. Verdict: you should keep it.This hand is a bit less straightforward. You can still keep it if you plan on putting Marsh Flats in play into Lush Portico so that you can find a third land, and Thalia should buy some time. Verdict: you can keep it, but be careful.You can't keep this hand. It's too slow. Verdict: you should mulligan it.This hand has Vial and can do things. The only drawback is that, if you don't draw a land that enters play untapped, you can play Vial on turn 1 and Thalia on turn 2. Verdict: you should keep it.Building the SideboardYorion decks, with their 80 cards, use 2 types of cards in the sideboard: cards that can be tutored or redundant cards. Cards that don't fit these two definitions will hardly be effective.The list we showed above follows the second alternative: apart from Companion Yorion, it's pretty straightforward. It plays 4 of each Leyline of the Void to deal with graveyards and 4 Wrath of the Skies, a pretty broad answer for aggressive decks and decks that play lots of artifacts.Considering Disruptor Flute is in the main deck, you'll have access to 4 copies of this card as well. It's a broad answer to many combos in the format. Finally, this sideboard only plays 3 copies of Deafening Silence, but Thalia, Guardian of Thraben will cover them.Sideboard GuideIzzet TempoDeath & Taxes usually does well against tempo decks because of a few reasons. Namely, the resilient mana base, Aether Vial, and efficient removals for threats. Unlike Dimir, which can easily deal with Thalia, Guardian of Thraben with Orcish Bowmasters, Izzet will struggle to deal with her.In:Out:Show and TellThey can create a huge advantage if they resolve their main piece, but DnT at least has ways to deal with both their monsters (Solitude) and Omniscience (Witch Enchanter). Meteor Sword deals with both. The important part is to buy time with your tax cards so that they don't mow you down.In:Out:Boros AggroDepending on how they start out, you can get trampled by an explosive hand, particularly because both Esper Sentinel and Thalia, Guardian of Thraben are less efficient in this matchup.In:Out:Trini TronThis is the deck this DnT was built to face. Many cards in the main deck and the side deck will disrupt this deck in particular. Wrath might seem weird, but it beats the Urza's Saga line and can beat boards that rely too much on Candelabra of Tawnos, Grim Monolith, and Keys.In:Out:Turbo ReanimatorIf they start out too explosively, there's not much you can do besides try to deal with the damage one of their reanimated creatures will throw on you. Pray it's a Raph & Mikey, Troublemakers, and that you can exile them before the attack. Post-side, you'll bring more problems for them to deal with and lean heavily into how inconsistent they can be.In:Out:Final WordsLegacy proves how even an evergreen list like Death & Taxes has space for innovation. Jennifer Walters is a card worth testing in the future.What do you think? Tell us your thoughts in our comment section below.Thank you for reading, and see you next time!
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