Tortured Soul

The Tortured Soul is a very rare enemy found in The Underworld during Hardmode. If you throw Purification Powder on it, it will become the Tax Collector NPC. Only one Tortured Soul may appear at a time, and they will not appear if the Tax Collector has already been saved. If the Tax Collector is killed, he will respawn naturally without the need to purify another Tortured Soul.

History
Âme Torturée