The Tax Collectors are the secondary antagonists of the 1984 comedy Cheech & Chong's The Corsican Brothers. They were the brutal henchmen of the Evil Fukaire.
The Tax Collectors are first seen chasing a peasant through the forest and when they caught him they severely beat him and brought him before Fukaire. One collector tied the peasant to a tree log that he was cutting down while the other brought the peasant's wife and tied her behind the carriage dragging both to the palace. The Tax Collectors were then ordered to find their boss's dog who ran away and stumbled upon the Corsican brothers who were cooking in the forest and took them into custody.
The Tax Collectors then stood watch on the plateau watching the prisoners execution. One collector then lead the Corsican brothers to the guillotine when a brawl broke out and the collector fought Lucian whose hand was almost chopped off but was thrown off the stand. Fukaire sitting on his thrown ordered his other collector to join the fight with a sword in hand. The brawl ended when Fukaire announced that he would spare the lives of the Corsican brothers and the crowd cheered on as the Tax Collectors brought the brothers to the palace dungeons. Inside the dungeons, the collectors joined Fukaire as he spoke to Louis in an attempt to pour boiling oil on the brother. Lucian aware of the plot ambushed the guard and poured the oil on Fukaire instead while the collectors stood there and laughed. Lucian then lowered the elevator knocking one of the collectors out while the prisoner used to make the elevator rise landed on the other collector knocking both out and the Corsican brothers escaped.
Later after the Corsican brothers infiltrated the castle, Lucian wanting to fight, awoke the guards and the Tax Collectors marched out and one collector grabbed the Princess hostage forcing Lucian to throw down his weapons. Both collectors then held the brothers at sword point until they revealed their identities as the brothers were in disguise and Fukaire ordered them to the dungeons and the collectors and other guards escorted them there. The next day was the Execution 5000 and only Louis was to be executed as Lucian escaped the dungeons, and the collectors sat on the plateau awaiting the event as Fukaire gave a speech to the crowd.
When suddenly Lucian appeared on the castle rooftop and threw feces on Fukaire and the collectors took their swords out while Lucian raced across the sky on a rope and saved his brother. During the battle explosions occurred and Fukaire ordered his collectors to fight and they both ran off to battle. One collector tried to hold back the angry mob from joining the fray but was pushed aside as the crowd joined in. The other collector ran into the dining hall where Louis was eating but was distracted by the Princess while the Queen hit him on the head with a silver tray knocking him out. The collector that the mob pushed ordered his guards to take the other brother while he dealt with Lucian and accidentally killed two of his guards by stabbing each with taking his sword out. The collector and Lucian fought when Lucian's bread broke and the collector attempted to stab him but ended up hitting a guard and Lucian kicked the collector aside and the collector ran into the dungeons.
Lucian followed but was ambushed by the collector who was behind him with a giant axe and Lucian managed to dodge the attacks but fell over the walkway but still managed to hold on. The collector attempted to chop him but instead cut the supporting ropes and both fell to the floor below. Lucian pulled out a little knife while the collector used his axe and Lucian managed to move the axe away and punched the collector twice in the face. Fukaire later entered the dungeons and spoke to Lucian while the collector regained conscientiousness and came behind Lucian with his axe ready to chop when a potato grenade landed in the dungeon and all three attempted to run with only Lucian surviving and the collector perished in the explosion.