The Holiest of the Holy Lands of Deep South Borland is a gargantuan, cultured nation, ruled by His Supreme Holy Eminence with an even hand, and remarkable for its frequent executions, punitive income tax rates, and stringent health and safety legislation. The compassionate, humorless, devout population of 35.588 billion Deep South Borlandeese are prohibited from doing almost everything except voting, which they do timidly and conservatively.

It is difficult to tell where the omnipresent, corrupt, moralistic, socially-minded government stops and the rest of society begins, but it juggles the competing demands of Law & Order, Administration, and Spirituality. It meets to discuss matters of state in the capital city of Sacrosanct City. The income tax rate is 100%.

The large but stagnant Deep South Borlandite economy, worth 470 trillion Sacraments a year, is driven almost entirely by government activity, with private enterprise illegal. The industrial sector is solely comprised of the Basket Weaving industry. State-owned companies are the norm. Average income is 13,208 Sacraments, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Genetic researchers have been expelled, His Supreme Holy Eminence's power is effectively nullified as no bill becomes law without the upper house's support, shady doctors seem to have impeccable records, and His Supreme Holy Eminence can often be found attempting to coax random citizens' cats down from trees. Crime, especially youth-related, is totally unknown, thanks to the all-pervasive police force and progressive social policies in education and welfare. Deep South Borland's national animal is the Lamb, which frolics freely in the nation's many lush forests, and its national religion is The Truest Fairy Tale Ever Told.

Deep South Borland is ranked 227,925^th in the world and 74^th in Wysteria for Lowest Overall Tax Burden, scoring -1359.59 on the Hayek Index.