Regvard
Arcane
Man, I can't even remember the whole tax collector saga.
I probably spent about 1k hours playing Morrowind, never really looked for or stumbled on to his body.
"Hmm tax collector missing, I'll keep an eye out..." ----> Heads to Balmora leaving Seyda Neen in opposite direction -----> Forgets.
Should have bothered to look it up at some point.