Stats
| Classic | Expert | Master | |
|---|---|---|---|
| Life | 250 | 250 | 250 |
| Contact damage | 10 | 10 | 10 |
| Defense | 15 | 15 | 15 |
| Knockback resistance | 50% | 50% | 50% |
| Coin value | – | – | – |
Where and when it spawns
- Biomes
- Snow
Happiness: where it likes to live
| Biomes | Neighbours | |
|---|---|---|
| Loves | Merchant | |
| Likes | the Snow | Party Girl, Princess |
| Dislikes | the Hallow | Demolitionist, Mechanic |
| Hates | Santa Claus |
Town NPCs charge less when they are happy: the game lowers their prices for loved and liked biomes and neighbours and raises them for disliked and hated ones.
Drops
| Item | Chance | Amount | Modes | Condition |
|---|---|---|---|---|
| 12.5% (1 in 8) | 1 | All modes |
Chances are for one kill, before Luck, Rate of fire or banners change anything. The Modes column says in which difficulties the game lists the drop.
Purifying the Tortured Soul across the Underworld ash
In Hardmode, players exploring the Underworld will encounter the Tortured Soul, a tormented spirit wandering among the ash and lava. Sprinkling Purification Powder (purchased from the Dryad for seventy-five copper coins) over the creature cleanses his soul, transforming him into the living Tax Collector so he can claim an open town room.
He fends off intruders by swinging his Classy Cane at close range. When slain, he drops the Classy Cane at a 12.5% rate. He protects his municipal purse with 250 total health, guarded by 15 defense, dealing 10 contact damage with his cane.
Passive civic revenue and coin extraction
His unique function provides passive income for the player. He extracts fifty copper coins from every housed adult town NPC every minute, accumulating wealth inside his personal vault up to a maximum capacity of twenty-five gold coins. Right-clicking him prompts him to disburse his collected revenues directly into player inventory.
Establishing expansive regional towns across all biomes maximizes his income stream, turning passive town development into a steady financial revenue engine without active farming. Players often use his tax distributions to fund expensive goblin reforging sessions.
Snow manor bookkeeping and municipal revenue
The Tax Collector demands quiet, isolated lodgings where he can tally town coins without noisy interruptions. Inspect the preference table above for his full biome ratings and neighbor multipliers.
Building his chilly manor in the Snow biome with preferred neighbors keeps his ledger balanced while powering the Snow Pylon. He passively gathers coins from each adult villager over time, accumulating up to ten gold coins in his strongbox for player collection.
Maximizing municipal revenue across biomes
Because his treasury accumulates funds based solely on the quantity of housed adult villagers, filling out complete town networks across forest, desert, tundra, and ocean outposts quickly fills his tax vault. Visiting him after lengthy boss farming or mining expeditions regularly yields twenty-five gold coins, ensuring your adventuring bank account stays continuously replenished throughout Hardmode progression.
Trivia
- His character design is inspired by Ebenezer Scrooge from Charles Dickens's A Christmas Carol.
- Town pets and town slimes do not pay taxes to his municipal treasury.
