512 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
(exclusive of bark), as fixed by law for the different broad forest 
regions. These yield figures are based on actual average experience 
rather than on normal possibility. The figures for southern Finland, 
the most productive forest region, range from 0.5 cubic meters per 
hectare (7 cubic feet per acre) for the poorest quality site, to 4.0 
cubic meters per hectare (57 cubic feet per acre) for the best quality 
site. The results obtained by multiplying the area in each site- 
quality class by the appropriate average annual yield are added to 
obtain the total annual yield of the forest in wood volume. This 
figure is independent of the condition or density of the particular 
forest, and does not necessarily represent the actual growth. It 
represents the growth that might be expected of a reasonably well 
stocked and managed forest on the site in question. 
The next step in assessing the income is to determine the average 
stumpage value, which is fixed by the communal taxation board, 
usually by zones. The zone prices reflect accessiblity and market 
conditions. 
Finally, the average stumpage value for the zone in which the 
property in question is located is applied to the yield in cubic meters 
to produce the gross yie dinmoney. Overhead and maintenance costs 
in accordance with the usual practice, estimated at an average figure 
per hectare for the district, are deducted in order to obtain the net 
annual yield in money. It is ev dent that this figure represents the 
return which might be expected from the soil in question under 
average conditions of management. If the owner by negligence or 
bad management fails to obtain this amount, his taxes are not reduced; 
but, on the other hand, if by diligence and-good management he 
realizes a greater income, his taxes are not thereby increased. 
The owners of forest lands as well as all others submit declarations 
of income on official forms. So far as forest lands are concerned, the 
only information required on these forms is the area by the several 
soil classes. One such personal declaration is required by the com- 
munal tax board and another by the national tax board in each com- 
mune, but there is little difference between them. The communal 
tax board examines the personal declaration and makes the assess- 
ment. The national tax board does likewise, but instead of making 
an independent calculation it usually accepts the assessment of the 
communal tax board. 
Checking the classification of the forest soils is not an.easy task 
for these local boards, and some of them have therefore employed 
professional foresters to make the classifications. Since 1932 an amend- 
ment to the law has required the communal taxation boards to send 
their findings in regard to the tax base to the governor of the Province, 
who is charged with making changes when necessary in order to make 
taxation more uniform. Itis the duty of the Forest Research Institute 
of the National Government to give advice to the governors in this 
connection. 
The assessed income from the forest is combined with the other 
income of the taxpayer from all sources as the base of the communal 
income tax. Certain exemptions are allowed, which vary in different 
communes, but after giving effect to these exemptions the rates of 
taxation are not progressive. The rates are devised to meet the 
community budget and vary rather widely in the different communes 
In the country communes they were mostly from 2 to 10 percent in 
