Calcifer, Toll Collector

Non-Skeleton creatures can't attack unless their
controller pays {p/c} for each creature they control
that's attacking.
At the beginning of your upkeep, you may pay
{w/b}{w/b} and return a skeleton creature with mana
value 3 or less from your graveyard to the
battlefield tapped.
Calcifer's toll may be a final expense, but it's also the
final tax you'll ever pay.