II.   Form

Income is the sum of all earnings received from ownership, lease and use of property including business, land, investments and one's own work.

Under inferior Roman law, a tenant of a possessory estate has the right to gain a fair income from the land and its immovables from any leaseholders. This is called tax.

Income gained from possession of property to which the person is not entitled is fraud and unlawful.

Unless a person holds valid title to property issued by a valid Ucadian society, then any income received from use of property is unlawful.