The 99th Special Aqua Service of Mermaids is a mammoth, socially progressive nation, notable for its state-planned economy, punitive income tax rates, and stringent health and safety legislation. The compassionate, democratic population of 6.691 billion Mermaids 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, liberal, socially-minded, outspoken government juggles the competing demands of Welfare, Education, and Administration. The average income tax rate is 57.4%, and even higher for the wealthy.

The large but stagnant Mermaid economy, worth 119 trillion Sea Shells a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. The industrial sector, which is fairly diversified, is led by the Tourism industry, with major contributions from Basket Weaving, Trout Farming, and Pizza Delivery. Average income is 17,787 Sea Shells, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

Crime is totally unknown, thanks to a capable police force and progressive social policies in education and welfare. Mermaids's national animal is the Blue Whale, which frolics freely in the nation's sparkling oceans.

Mermaids is ranked 247,310^th in the world and 2^nd in Devon for Largest Black Market, with 194 billion Standard Monetary Units.