You must have Hardmode on your world.

You will need to first get some Purification Powder from The Dryad NPC for 75 Copper Coins.


You need to make your way to the Underworld.

So you find him for the first time as a Tortured Soul like with the Old Man NPC

So he is a bit of a Rare NPC but don't worry if you kill him, he can spawn close, His Max Life is 400 and his Defense is 20.

What you do when you find him is you throw the Purification Powder at him and he becomes the Tax Collector!
Try to make a safe box for him when he is in the Underworld so that he won't get killed by demons.

The Tax Collector is Great! he dosen't sell you anything, but now you will get money for the NPC in your town!

He is a grumpy old man who insults you when you collect your cash.

His weapon is a kane the you can get if you kill the Tortured Soul a few times.

His Max Life is 250 and his Defense is 15 like a normal NPC.

His look is based on Scrooge McDuck from DuckTales