Council of Elrond

The Dragons: Tales of the Hunt
Rarity: Common, Precise: C2

Resource: Permanent-event

Playable on a Man at a Border-hold ; tap the Man. Bearer may tap to untap any character in his company. Bearer makes a corruption check. "There was a flying sound of hooves on the path ahead. Out of the gloom came suddenly the shape of a flying deer." -Hob

The Dragons: Mathom Lore
Rarity: Rare, Precise: R2

Resource: Permanent-event

Playable on a Hobbit at Bag End; tap the Hobbit. During the organization phase, bearer may tap to choose a minor item from your play deck or discard pile to place in your hand. Reshuffle your play deck if it was used. Bearer makes a corruption check. "...anything that Hobbits had no immediate use for, but were unwilling to throw away, they called a mathom." -LotRI

The Lidless Eye: Stinker
Rarity: Uncommon, Precise: U

Resource: Ally

Unique. Playable at Goblin-gate or Moria. Manifestation of Gollum and My Precious. If his company's size is less than three, tap Stinker to cancel one attack against his company keyed to Wilderness or Shadowland . You may tap Stinker if he is at the same non-Darkhaven site as The One Ring; then both Stinker and The One Ring are discarded.

The Wizards: Gollum
Rarity: Uncommon, Precise: U

Resource: Ally

Unique. Playable at Goblin-gate or Moria. If his company's size is less than three, tap Gollum to cancel one attack against his company keyed to Wilderness or Shadowland . Tap Gollum if he is at the same non-Haven site as The One Ring; then both Gollum and The One Ring are discarded.

For Tales of the Hunt and Mathom Lore it seems like that targets taps at declaration. Playing a card on target and tapping it are simultaneous actions, not consecutive.

What about tapping Gollum/Stinker and discarding them along with The One Ring? Are they simultaneous actions or first is condition for second?

I read tapping Gollum/Stinker as the active condition for the discard effect.

What about Mathom Lore, Tales of the Hunt?
In your opinion target taps at declaration or is it main effect?

That one can go either way. I'm inclined to read it as the condition for the play of the card, as opposed to Gollum/Stinker, where it is instead the active condition of initiating an optional effect.