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 lin or county. In this in regard 
to income are entered in separate columns the date, the 
number and nante 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 dat2, 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 :— 
