This NPC is found only in the PC and Console version(s) of Terraria.
The Tax Collector "taxes" other NPCs to gain money for the player. Every hour (real-time minute), he will collect 50 copper for every other NPC with a home, until he has up to 10 gold.
Unlike other NPCs, the Tax Collector does not spawn as-is. To find him, go to the Underworld and search for a Tortured Soul. Throw Purification Powder on it and it will transform into the Tax Collector and move in to your house if there is an open room.
He swings his Classy Cane, a weapon which he drops, at nearby enemies.
Tax Collectors's Names
Note: Upon adding a new name, make sure you add it in alphabetical (ABC) order.
"Must everyone open and shut doors so incredibly noisily around here?!"
"I just came from [Name of Merchant]. He wanted to know if I took credit cards."
"I see you're free of time, as usual. Can't imagine what work life would be for your kind of folk."
"...two barrels of molasses, plus -- Oh, nevermind that, you're here. Here's your money."
"What does a man have to do to be left alone in this place? Go bugger someone less busy!"
"You again? Suppose you want more money!?"
"Yes, yes, yes! -- I'll give you your share in just a moment. I'd think you to be a bit more patient, what with me doing all the work and all."
When 'Collect' is clicked and Tax Collector has money:
"Here you are again, taking all my coin! Just grab it and begone from my sight!"
"Here's your cut of the taxes that I've taken from our surplus population!"
"Bah! Here, take your shillings and get out of my sight!"
"This is all you're gonna need for now, not a penny more! Take it and spend it wisely"
When 'Collect' is clicked and Tax Collector has no money:
"Not so fast! You got your money, now begone!"
"Bah! You again? You just grabbed some of my coin just moments ago, so bugger off and come back later!"
"I just gave you half a crown five minutes ago! Scram!"
"You just received your pay, and not a farthing more! Get out!"
"Oh, so you just see me as a coin sign, eh? 'Cus every time you see me, you ask me."
"Reaching into my moneybags again already!?And you call ME greedy."
"Money doesn't grow on trees, so don't overpick my fruit! Bah!
"You already managed to spend every pence I paid you!? Bah, I'm not a charity, go kill a slime!"
"Don't you ever stop just to say 'Hi?' "
"Begging so soon?! Don't look at me like I'll have a change of heart overnight!"
"...And people call me greedy? No, I have nothing else for you."
All of the Tax Collector's possible names are the names of well-known US politicians, most of whom were either President or Vice-President.
This NPC's appearance (sideburns, crooked back, top hat, etc) and blatant overuse of the word "Bah" may be a reference to Ebeneezer Scrooge, of A Christmas Carol fame.
However, the character may also be a reference to Scrooge's late business partner, Jacob Marley, as he is found in the underworld wrapped in chains.
The quote "You just received your pay, and not a farthing more! Get out!" could be a reference to Treasure Island, in which the protagonist's mother refuses to take more than what she was owed and says a similar phrase.