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The narrator in "The Devil and Tom Walker" never names or identifies themselves, nor is any clue provided that might narrow down the possibilities. Thus, the narrator would be a classic example of a "third person omniscient"

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A Pirate
He Buried his treasure in the swamp.
he was seized at Boston , sent out to England and hanged there.

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Also called the Wild Huntsman, the Black Miner, and, in New England, the Black Woodsman, Old Scratch is the devil himself, pure black as if covered in soot and with a shock of coarse black hair. Offers tom the treasure by the pirate Captain Kidd

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a miserable miser who makes a deal with the devil. He despises his miserly, abusive wife and has nothing to live for but the satisfaction of his desire for owning things

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Tom's stereotypical nagging, scolding wife is even more miserly than her husband; when she’s not hoarding valuables from him, she’s verbally, maybe even physically abusing him.