Current issue: 55(3)
Under compilation: 55(4)
In the year 1925 harmonization of the forest taxation practices took place in the Federal Republic of Germany. The values are checked and renewed every six year, excluding the time of war. This unit value is a basis for many taxes and other payments, e.g. in cases of succession.
The article describes the ways the unit values have been historically calculated and the current practices. Also the forest inventory practices are discussed.
In Finland a large land reform has been accomplished which has increased the number of small farms and forest holdings by over 100,000. It is estimated that 4-5 million ha of forest land has been transferred to these smallholdings. The aim of this investigation was to study the areas of the wood lots of the farms established in connection to settlement activities during the time Finland has been independent.
The study shows that the farms established on the state-owned lands have been given forest areas big enough to enable them timber sales, provided that the forests were in a moderately good silvicultural condition. Relatively largest forest areas have been given to farms established from tenant farms. The farms established on private lands have got in average forest areas that are smaller than would be required for growing of household timber. In Southern Finland the area has been adequate, but in Northern Finland too small in part of the farms. Also, variation in the size of the farms has been larger. The farms established under the Land Acquisition Act have been given in average more than the principle of according to which half of the forests should be suitable for cultivation of household timber and half for timber sales.
The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.
The PDF includes a summary in German.