Four lines at his first tier and seven at his third make the Tailor the shortest counter in the game. He sells one production chain and two things that are not it, and one of those two is the reason to walk over.
He is also the only shop that sells a bag which takes anything, which makes him the answer to the problem every run has at about hour ten.
The only bags that hold anything
Six bags exist and four of them are locked to a category. An 
Alchemist’s bag carries alchemy and nothing else, a 
Farmer’s bag carries crops and seeds, a 
Tool bag carries tools. His two carry whatever you put in them.
| Tool bag | 500 | 3×3 | Tools only | Jeweler and Smithy |
| Potion bag | 500 | 3×3 | Potions only | Alchemist |
| Universal bag | 1,000 | 3×3 | Anything | Tailor |
| Alchemist’s bag | 1,000 | 4×4 | Alchemy only | Apothecary |
| Farmer’s bag | 1,000 | 4×4 | Crops, seeds, fertilizer | Vegetable Stand |
| Big universal bag | 5,000 | 4×4 | Anything | Tailor, from tier 2 |
The 
Universal bag at 1,000 is the same price as the Alchemist’s bag and one row smaller, and it is worth the trade unless you are running a pure alchemy game. Nine unrestricted slots beat sixteen you can only fill one way.
The 
Big universal bag at 5,000 is five times the price for the same 4×4 as the specialist bags. That is what an unrestricted row costs, and it is the last inventory space purchase worth making.
One chain, one step per tier
The rest of his counter is flax, from the seed to the finished cloth, with each stage arriving as he grows. His first tier sells the 
Flax Seed at 4 and raw 
Flax at 7, his second adds 
Flax Thread at 15 and his third adds 
Fabric at 35.
| Flax Seed | 1 | 4 | 100 |
| Flax | 1 | 7 | 100 |
| Lace | 1 | 125 | 20 |
| Flax Thread | 2 | 15 | 80 |
| Fabric | 3 | 35 | 30 |
Buying the chain rather than spinning it is a real option early, because the 
Spinning Wheel is a build and a mastery gate away. Flax Thread at 15 feeds fourteen recipes including every bow and both of the cheaper candles, and Fabric at 35 feeds ten more including 
Bronze Armor and the clothes crates.
Lace at 125 is the odd one out and the one line here with a single purpose. Exactly one recipe wants it, the luxury drape, so buy it when that comes up and ignore it otherwise.
He pays his whole cap in one delivery
This is the thing that makes him worth a weekly visit. Every other vendor in town takes goods for happiness in batches worth 2 or 4 smiles. The Tailor takes one big delivery and pays the entire cap for it.
| 1 | 80 Flax | 8 | 8 |
| 2 | 160 Flax Thread | 16 | 16 |
| 3 | 160 Flax Thread and 120 Fabric | 12 and 13 | 25 |
At his first two tiers a single trade fills him for the week, and at his third the two trades add to exactly 25. Nothing else in town works that way, so a flax field is worth planting for the happiness alone even if you never weave anything.
His standing order follows the same chain: 
Supply: Fabric at his first tier, then clothes crates that pay 40 and 50 as he grows. Those sit with the rest on town orders.
The third of the three free shops
Market Stalls I is hidden until the story reveals it and then handed over outright, so the Tailor, 
the Apothecary and the Vegetable Stand are the only shops in town that cost no spheres to unlock. The branch in front is 
122 and 
27 of woodworking you would buy anyway.
Raising the stall is 4 
Building Kit I, 3 
Wooden Kit I and 1 
Iron Kit I and pays 2 village reputation. His upgrades want his own cloth back, 40 Flax Thread for the second and 60 Fabric for the third, so the shop that sells thread cannot be upgraded without a loom of your own or a lot of buying back.
| 1 | 4 Building Kit I, 3 Wooden Kit I, 1 Iron Kit I | 20 |
| 2 | 4 Furniture Kit I, 1 Sculpture Kit I, 40 Flax Thread | 50 |
| 3 | 4 Furniture Kit II, 3 Building Kit II, 60 Fabric | 100 |
Questions about the Tailor in Graveyard Keeper 2
Where do you buy a bag that holds anything?
The Tailor, and only the Tailor. His Universal bag is 1,000 coins for nine unrestricted slots and his Big universal bag is 5,000 for sixteen. Every other bag in the game is locked to tools, potions, alchemy or farming.
Is the Big universal bag worth 5,000?
It is the same 4×4 as the Alchemist and Farmer bags at five times the price, and what you are paying for is that it takes anything. If inventory space is what stops your runs, it is the last purchase worth making.
What does he sell?
One chain and two extras. Flax Seed and Flax from his first tier, Flax Thread from his second and Fabric from his third, plus Lace at 125 and the two universal bags. Seven lines at full tier, which is the smallest counter in town.
What is Lace for?
Exactly one recipe, the luxury drape. Buy it when that comes up and leave it otherwise.
How much happiness does he pay?
His whole weekly cap in one delivery, which nothing else in town does. 80 Flax pays 8 at his first tier and 160 Flax Thread pays 16 at his second, both being the full cap. At his third, 160 thread and 120 fabric pay 12 and 13 for exactly 25.
How do you unlock the Tailor?
Market Stalls I, which is hidden until the story reveals it and then granted free along with the Apothecary and the Vegetable Stand. The stall is 4 Building Kit I, 3 Wooden Kit I and 1 Iron Kit I.
More People
The Crossroads Nun. Every corpse, and the graveyard and church lines.Agatha the Nun
The Plague Doctor. Alchemy is behind ten reputation with him.Albert the Plague Doctor
Head of the guards. Planks, bronze gear, and the graveyard as morale.Herbert
The workshop foreman, and three technology locks.Jack
Twenty seven formulas already mixed, the only Philosopher Stone, and every embalming fluid.The AlchemistThe rune shop, and the three that cost nothing to unlock.The Apothecary
