510 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
Finland is divided into nine administrative districts or Provinces 
(lini) which correspond somewhat to the New England counties. 
These Provinces are only administrative units of the Nation. They 
have no self-government nor any independent taxes or other sources 
of revenue. They have their expenditures, which are covered by 
contributions from state revenues. 
Local government in Finland is conducted by the communes 
(kunta) into which each Province is divided. These communes are 
self-zoverning and independent in finance. There are 533 country 
communes in addition to the city communes. These local units of 
government derive their tax revenues mainly from an income tax. 
Their revenues are sometimes supplemented by earnings of communal 
utilities. They own some farms and some forests, which also afford 
revenue. They also levy a sales tax on forest products used or sold 
commercially, which tax is being gradually abolished. 
Tax administration in Finland is largely in the hands of local boards. 
In each commune there are two separate taxing boards, communal and 
national. The members of the communal board are chosen by the 
communes; the members of the national board are chosen partly by 
the communes and partly by the governor of the Province. Both 
boards assess incomes, but the national board alone assesses properties. 
The boards mostly work independently, but the national board 
generally gets some information from the communal board, such as 
lists of persons subject to taxation. Many communes have employed 
forest and agricultural experts to classify their lands. The national 
boards demanded this information and it has now been settled that 
ae communal boards must give it, but the national boards must share 
the cost. 
Theoretically, the two boards can arrive at different assessments 
upon the same incomes; actually they are tending to use the same data 
and to arrive at consistent results. In some places, especially the 
cities, the two boards may have the same president. Sometimes also 
the two boards have the same offices and the same clerks, as in Helsing- 
fors. There is a movement to consolidate the two boards in the interest 
of economy and efficiency. 
There is no centralized control of the several national tax boards. 
However, in each Province there is a board of appeals. The national 
boards have the advantage of experts in tax accounting, who travel 
about and give advice but have no control. 
In every commune there is also an appeal board for communal 
taxes. From this board there is an appeal to the governor 
THE ECONOMIC IMPORTANCE OF FORESTS 
Forests are of utmost importance in the economic life of Finland. 
They cover nearly three-fourths of the land area of 132,500 square 
miles and are made accessible to commerce through the cheap and 
easy transportation afforded by the numerous lakes and rivers. Ac- 
cording to a forest survey completed in 1923, the total forest area is 
divided by ownership as follows: Private owners (individuals), 51 
percent; ordinary national lands, 38.9 percent; joint-stock companies, 
7.5 percent; national fief lands, 0.9 percent; ecclesiastical fief lands, 
1 percent; communes, 0.7 percent. For the productive forest land the 
corresponding proportions are 54.9, 34.3, 8, 1, 1.1, and 0.7 percent. 
