The Republic of Southern Numenor is a colossal, environmentally stunning nation, ruled by Elros Tar-Minyatur with a fair hand, and notable for its keen interest in outer space, punitive income tax rates, and devotion to social welfare. The compassionate, democratic, cheerful population of 5.777 billion Southern Numenorians are free to do what they want with their own bodies, and vote for whomever they like in elections; if they go into business, however, they are regulated to within an inch of their lives.

The large, socially-minded, outspoken government juggles the competing demands of Education, Administration, and Environment. It meets to discuss matters of state in the capital city of Armenolos. The average income tax rate is 99.1%.

The frighteningly efficient Southern Numenorian economy, worth a remarkable 1,263 trillion Castars a year, is highly specialized and led by the Information Technology industry, with significant contributions from Book Publishing and Tourism. State-owned companies are common. Average income is an amazing 218,673 Castars, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

The government recently relinquished its monopoly on the mail service, excessive wheelchair ramps on government buildings have been compared to theme park attractions, public footpaths are being slowly eroded by the burgeoning number of ramblers, and the standardised national curriculum requires that all-male classes be taught why they have periods. Crime is totally unknown. Southern Numenor's national animal is the Sabertooth Tiger, which frolics freely in the nation's many lush forests, and its national religion is Iluvatar.

Southern Numenor is ranked 1,315^th in the world and 39^th in the South Pacific for Highest Average Tax Rates, with 99.1 Effective Tax Rate.