FOREST TAXATION IN THE UNITED STATES 493 
estate. Thus, whie the owner of a forest in Switzerland is much 
restricted in the free use of his property, the exceptional public 
benefits from the maintenance of forests are recognized by the 
public in according the forest owner a generally favorable basis of 
taxation, although he is subject to regular annual taxes on land and 
timber similar to those levied on other real estate. 
SWEDEN “ 
GOVERNMENTAL AND TAX STRUCTURE 
The Kingdom of Sweden is situated in the eastern part of the 
Scandinavian Peninsula. Its land area comprises 159,000 square 
miles, and it has a population (1928) of 6,105,000, of which 4,164,000 
(68 percent) live in the rural sections (277, 1929, ». 4). 
The country is divided into 25 provinces (lin), each of which is 
governed by a general council (landsting). The functions of the 
provinces principally concern public health, education, the general 
development of agriculture, the construction and maintenance of 
means of communication, and the upho ding of ‘aw and order. 
There are 2,530 primary communes (kommuner) in Sweden, of 
which 2,374 arerura. The main activities of these communes are in 
connection with education, destitute relief, and police. Other civil 
divisions include units called harad, certain associations of communes 
called municipalsamhallen, road districts, school districts, judicial 
districts, and church districts (parishes) (277, 1929, p. 2). Unless 
otherwise specified, the term ‘‘communes”’ will be used to mean all 
political divisions below the provinces. 
The general tax structure may be pictured by showing the im- 
portance of the various taxes in the entire tax system of the National 
Government, the provinces, and the communes. Here, as eisewhere, 
the amounts in Swedish kronor are converted to American money. 
The converting factor used is $0.26799, which is the gold parity value 
(in 1933) of the Swedish krona. 
The tax revenues of the National Government for the fiscal year 
1927-28 are given in table 139 (277, 1929, pp. 278-281). 
TaBLE 139.—Income from tazes levied by the Swedish National Government, 1927-28 
Tax Receipts 
Kronor Dollars 
Camitationntard ee este Ua EE eee ee Swe a Ue Eh a 1, 015, 000 272, 000 
Income, property, and business taxes: 
CONG! TE GT HS, Ss a aR a pL SI un a rte ty Ge pee 2, 500, 000 670, 000 
Income andsproperty: taxess mele es en Ae Se ee Sele bee 145, 666, 000 39, 037, 000 
Bevillning of real estate and of income (now repealed) ------------------- 3, 859, 00) 1, 034, 000 
Bevillning of special business (fees paid by traveling salesmen) --------_- 493, 000 132, 000 
FSHLEE Wi 015 0) OUD IB) hoyes ms A RN DN Og ee a ee Oe ee Sk 59, 014, 000 15, 815, 000 
SMP le SAT Tes eee Merk maa an PN AE Pe Ee Ne a Ue 671, 000 180, 000 
IS Gell pe ee erate are eee De aL adap ence wel dR Oa Sun eB Lh 213, 218, 000 57, 140, 000 
DVTOFOm=avie til Cle ntexere maar eet eee tren reap ge Res UL ria tp me UR SUSI Ne ES a 31, 883, 000 8, 545, 000 
Customsjandlexciseswe sae EE ee oy SS ee eee 316, 382, 000 84, 787, 000 
Gian eto tell eae aes SNe EN EAP a le oe eyes al Mi LAO NN 561, 483, 000 150, 472, 000 
47 This section, except as otherwise noted, is a condensation of a doctorate dissertation entitled ‘‘ Methods 
of Forest Taxation in Norway and Sweden”, by Otto Nieuwejaar, professor of economics, St. Lawrence 
University, formerly assistant professor of forestry, University of Riga, Latvia, and a temporary member of 
the staff of the Forest Taxation Inquiry. 
