Koipan

Koipan is the king's treasure. He keeps records of all the riches in the seahorse kingdom.  Sometimes the king/prince leaves the kingdom and puts Koipan in charge. Koipan always gets greedy and over taxes people. When the king/prince returns, he makes it up to the citizens.  

Note: He has a back fin, people seem to forget or miss that detail. I do plan to make a better ref for him someday.