The Kingdom of Under Atlantis is a titanic, cultured nation, ruled by Neptune with an iron fist, and notable for its closed borders, vat-grown people, and punitive income tax rates. The hard-nosed, hard-working, cynical, humorless, devout population of 23.178 billion Drowned Sailors are kept under strict control by the oppressive government, which measures its success by the nation's GDP and refers to individual citizens as "human resources."

The enormous, corrupt, moralistic, well-organized government juggles the competing demands of Administration, Industry, and Law & Order. It meets to discuss matters of state in the capital city of Atlantis. The average income tax rate is 96.5%.

The frighteningly efficient Under Atlantisian economy, worth a remarkable 6,214 trillion Airs a year, is quite specialized and mostly comprised of black market activity, especially in Retail, Basket Weaving, Uranium Mining, and Book Publishing. Average income is an amazing 268,114 Airs, but there is a large disparity between incomes, with the richest 10% of citizens earning 1,084,890 per year while the poor average 44,166, a ratio of 24.6 to 1.

Most people learn to drive on crash courses, orphans would rather live their life of luxury than be adopted by prospective parents, pulling weeds is seen as a threat to national security, and prodigal children celebrate as charitable bequests plummet. Crime, especially youth-related, is totally unknown, thanks to the all-pervasive police force and progressive social policies in education and welfare. Under Atlantis's national animal is the Mermaid, which is also the nation's favorite main course.

Under Atlantis is ranked 261,998^th in the world and 10^th in Atlantic for Most Extensive Civil Rights, with 24.67 Martin Luther King, Jr. Units.