Tax day is feared in Umerigo. Not for the five nickles a month, but because of the Taxman. A shadow creeps and it rides a black steed. Dressed in all black and wearing a toothy grin, the Taxman travels from town to town collecting the standard rate of twenty-five cents per household. No one knows how old the Taxman is, the old-timers remember him as children, but many suspect him to be a sorcerer as old as lost Lemuria.