Tax Collector Creature (CR +2)

Public servant, avaricious private agent, or cruel servant of a tyrant, wrath against the tax collector is a force unto itself that can lead to murder. When a customs official is slain sometimes a unique revenant spirit is created. Tax collector creatures are transparent and often bear the uniform of the office they served in life regardless of how they died; the spectral remains of what they have collected floating along behind them as they continue to collect from beyond the grave.

Creating a Tax Collector Creature

“Tax Collector” is an acquired template that can be added to any non-undead creature. The creature (referred to hereafter as the base creature) must have an Intelligence and Charisma score of at least 6, have literacy in at least one language, and have been some form of tax or goods collector when it was killed. A tax collector creature uses all the base creature’s statistics and special abilities except as noted here.

CR: +2

Alignment: Any evil.

Type: The creature's type changes to undead. Do not recalculate the creature's base attack bonus, saves, or skill points. It gains the incorporeal subtype.

Armor Class: A tax collector creature gains a deflection bonus equal to its Charisma modifier. It loses the base creature's natural armor bonus, as well as all armor and shield bonuses not from force effects or ghost touch items. Additionally it gains a +2 insight bonus to AC.

Hit Dice: Change all of the creature's racial Hit Dice to d8s. All Hit Dice derived from class levels remain unchanged. Tax collector creatures use their Charisma modifiers to determine bonus hit points (instead of Constitution).

Defensive Abilities/Qualities: A tax collector creature retains all of the defensive abilities of the base creature, save those that rely on a corporeal form to function. Tax collector creatures gain channel resistance +4, darkvision 60 ft., the incorporeal ability, and all of the immunities granted by its undead traits.

Speed: Tax collector creatures lose their previous speeds, yet gain a fly speed of 30 feet (perfect), unless the base creature has a higher fly speed.

Melee and Ranged Attacks: A tax collector creature loses all of the base creature's attacks and gains an incorporeal touch attack. If it could wield weapons in life, it can wield ghost touch weapons as an incorporeal creature.

Special Abilities: A tax collector creature retains all the special abilities of the base creature, plus the special abilities below.

Death and Taxes (Su): When a tax collector creature succeeds at an incorporeal touch attack, the creature struck suffers 2 points of Constitution drain plus 2 points for every 6 HD the base creature possesses (maximum 8 points). In addition the creature struck loses it most valuable piece of wealth (including the value of all property, this wealth becomes incorporeal, trailing behind the tax collector creature; it can be recovered if the creature is resurrected, once it becomes corporeal again. A tax collector creature is always willing to be resurrected). A successful Fort save (10+ ½ the tax collector’s HD + the tax collector’s charisma modifier) results in half the amount of Con drain and negation of the loss of wealth. For each point of Con drain, the tax collector creature heals 5 points of damage or gains 5 temporary hit points (max equal to double the tax collector creature’s normal hit point total) for duration of one hour. Upon a successful save, a creature can no longer suffer further loss of wealth for 24 hours.

Exclusion Tax (Su): If a weapon valued at more than 1 GP touches a tax collector (such as a ghost touch weapon), the tax collector may take the item as per the Death and Taxes ability, so long as it belongs to the opponent who is using it.

Guise of the Living (Su): A tax collector creature can disguise self, at will (appear corporeal). It can assume or drop this as a swift action.

Limited Domain (Ex): A tax collector creature is limited to the geographic location it was given to preside over during its life. It cannot leave the limits of this area under any condition.

Abilities: Cha +6 (+3 to Bluff, diplomacy, Disguise, Handle Animal, Intimidate, Perform, and Use Magic Device; attempts to influence others, and Channel Energy DCs, +3 to any of the creature’s Charisma-based DCs, +3 hp per HD) as an incorporeal undead creature, a tax collector creature has no Strength or Constitution score.

Skills: Tax Collector Creatures have a +8 racial bonus on Perception and Stealth skill checks.