Depending on the ergonomics of the situation you may not need a tilt column.

I've been building my own columns at home using a non-tilt shaft from about mid-70's to mid-80's passenger car column shift GM columns.
The shaft proper is approx 27" long.

The column shown is made from 1 5/8" x .120 wall aluminum tube.
It has four machined pieces and spins on sealed roller bearings.
The bearings add to the ease of steering and in the case of my 32 roadster power steering is not needed.

Here's a pic of the finished column for the 31 on 32 rails roadster.
I do have some exploded view photos if you wish.
This column can easily be made from steel if preferred.

Aside from the steering wheel, quick release hub and U-joint I have less than $20. invested.