Rutland

For many years Rutland was the smallest county in England, being only 152 square miles. In April 1974, owing to an appalling planning blunder on the part of the British government, it literally ceased to exist. shortly afterwards Sir Nat Kosher realized the enormous tax benefits of broadcasting from somewhere which didn't legally exist and formed Rutland Weekend Television, Britain's smallest TV station. From its very first broadcast RWTV was greeted with praise from Accountants and Taxation Experts in every walk of life.

--The Rutland Dirty Weekend Book, Eyre Methuen Ltd., 1976