138 THE FOREST LANDS OF FINLAND. 



ber of days' work spent in each of the different operations 

 as already classified, the sum of days' work, the wages, 

 deductions, and expenses, sum of the whole, the kinds of 

 timber sold, classified as stamped timber and as small wood, 

 giving the number of trees, and the cubic contents in each 

 class, the receipts, the gain, or the loss. 



A fourth is the account of income and expenditure for 

 forest management of the Ian or county. In this in regard 

 to income are entered in separate columns the date, the 

 number and name of the revier, the sources of income, 

 e.g., wood sold, rents and dues, the number of vouchers and 

 the amount of each, and the sum total ; in regard to out- 

 lay are entered in separate columns the date, the number 

 and name of the revier, the outlay, according as it may 

 have been payments in cash or in kind, for wages, for 

 labourage, for work done by estimate, sundries, and the 

 balance. 



And there is given a formula for the scheme of felling 

 and sylviculture for the year, in which are entered in 

 separate columns the period in the rotation of operations 

 in which the block was to be cleared, the fellings in it in 

 the course of the year, the number of the pieces to be 

 felled, the width of the felling, the timber expected to be 

 yielded by it, giving the number and the name of the block, 

 the kind of product named in accordance with the classi- 

 fication prescribed, the number of trees to be felled, the 

 cubic contents of these per tree and per lot, the estimated 

 cost of the operations in days' labour and in wages. Below 

 the entries in regard to fellings are given similar details 

 in regard to sylviculture, there being made in the principal 

 column such entries as these : fields sown with pine 

 seed, root hewing, with the average number of feet 

 obtained, sawing and stripping logs, &c. 



The following table represents the extent and distribu- 

 tion of the Crown forests in Finland : 



