It seems worse in almost every way than Jace TMS. The only way in which it's better is that it can go in mono-white while JTMS can't - although that's more an argument against playing mono-white than anything.
The biggest problem with it is that, in order to work, it requires you to be behind on mana and then stay behind on mana. I guess this is fine if you run Mox Diamonds, but even then it's not a good combo on the play or if you don't get an early Mox Diamond to compensate for needing to be one land behind the opponent at all times. There's also the unfortunate fact that many decks in Legacy don't need a whole lot of lands to begin with, which means you'll have to stop playing lands at some point or else your Tax turns off and then Scroll Rack reverts to being borderline useful.
I guess I could see it in a two-color control deck, but the second color in that deck is overwhelmingly likely to be blue, and since JTMS still cost 2UU the last time I checked, there's not a whole lot of need to run Scroll-Tax. I could see running a Tax or two in a control deck without Scroll, but that's another issue.
Terminus costing a whopping W when Miracled is awesome.
Other advantages over Jace: less succeptible to Spell Pierce/Thalia, can't attack to kill it, you see 3 new cards each turn instead of a Brainstorm.
I can appreciate the immense card advantage offered by Scroll Rack paired with Land Tax. I wonder, however, if the length of turns required to set this combo up is any more efficient than just playing Jace TMS and activating +0. Or if this deck would be able to answer the push from the metagame towards a fundamental turn 3.
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Looks like Scroll Rack would be best in a Enlightened Tutor package. A Land Tax control deck seems viable but you don't want to max out on both Land Tax and Scroll Rack. You could play them as 2-ofs and a small Enlightened Toolbox (Humility and stuff). That way you can play to interact with your opponent first, before thinking of assembling the engine.
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