Tax Collectors

Belief {x} (You may cast this card without paying its mana cost. If you do, each other player may pay [x]. If no mana is paid this way, counter this spell.)
Tax Collectors enters the battlefield with X +1/+1 counters on it, where X is the total amount of mana spent on it's Belief cost.
Tax Collectors cannot attack players who paid it's Belief cost.