Tortured Soul

The Tortured Soul is an uncommon enemy found in The Underworld only during Hardmode. If you throw Purification Powder on him, he 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.

Tips

 * The easiest way to find the Tortured Soul is to use a long bridge in The Underworld. This way you have an easy path to find him, and gives him a better area to spawn. It is best to use the bridge used for the fight with the Wall of Flesh if you used one.
 * If you can hear doors being opened or closed, the Tortured Soul is most likely nearby, as it is the only enemy in The Underworld that has the ability to open and close doors.
 * If you don't have a free NPC home available, the Tax Collector will simply stay in the Underworld (or be killed by enemies) until it has a house to move into.
 * It's a wise idea to bring Purification Powder to your Wall of Flesh fight and farm for the Tortured Soul right after defeating him. The Underworld will generally be quite safe at the beginning of Hardmode, and the Tax Collector provides a good source of money.
 * You should also farm for him before defeating a Mechanical boss, as doing so will trigger Lava Bats and Red Devils (much more powerful equivalents of Hellbats and Demons respectively) which will make the farming experience a lot more difficult.

Trivia

 * If multiple tortured souls spawn and are purified, either through cheat sheet, hacks or mod they will all become tax collectors and have the same name.
 * The Tortured Soul may serve as a reference to the character of Jacob Marley from the book A Christmas Carol. Both appear to be "tortured souls", hence the name, and both sport what appear to be metal chains from their wrists. Notably, in life, Marley worked alongside Ebenezer Scrooge as a very hard-nosed money lender - similar in tone to the NPC that the Tortured Soul becomes when exposed to Purification Powder.

History
Âme torturée