Tally Man is a tragic DC comic book villain and an enemy of Batman.
Tally Man's Tragic Past
Tally Man's real name is unknown. When Tally Man was 12-years-old, he lived in the poor part of town. Always starving and living in rags, Tally Man, lived with his mother, sister and father before he died. He was in constant fear of the criminals who constantly threatened the family, because his father had borrowed some money from them a few years ago. After Tally Man's father died, the very same criminals extorted his weekly fee from Tally Man's wife. He begged his mother not to pay, but she tearfully replied, "Everybody has to pay the tally man."
One night, when the collector came, his mother could not afford to pay and the criminal beat her. Filled with rage, Tally Man attacked and brutally killed the money collector with a fireplace poker. The 12-year-old Tally Man was arrested for murder. When he was in Juvenile Hall, the other delinquents abused Tally Man horribly and they called him a "Mama's Boy" all the time.
Tally Man's snaps
Eventually Tally Man was released from prison. When he returned home, he found out that his sister had died of starvation, and that his mother had committed suicide afterwards. Because of this, he became deranged and his mind snapped.
Becoming the Tally Man
A few years later, the young man dressed up in a strange dark robes of an old-fashioned tax collector. He went to Gotham City and became the Tally Man.