Currency
Currency is money that persons widely accept. Its value comes from trust that the issuer will give the value that the money names, not from its material. An issuer who holds the value and refuses to give it does Theft. An issuer who cannot give it took no thing, crossed no boundary by that alone, and did no Theft. If the issuer at no time could give it, that is Fraud. It is also Fraud if the issuer hides that fact. If authority commands persons to accept a currency, that adds no value. It only adds victims.