Current issue: 53(3)
Under compilation: 53(4)
In Finland the state has to pay local government taxes and certain connected smaller taxes, such as church and land taxes and forest management fees, on its forest property. On the other hand, the state tax on income and property is not collected, as the corresponding amount goes to the state in the form of a state forestry surplus.
It has been stated that if the state should pay similar taxes as companies do, the income of state forests would be small. The author has calculated the different taxes as if the state forestry would be a company or an individual tax-payer. As a company the income and property taxes would amount to 1,251 million marks and as a company 730 million marks using the data of 1952. In drawing up the balance sheet for state forestry, local government taxes and other similar charges have been taken into account as expenses. By comparing the surplus with the calculated state tax payable, the state forestry would give a surplus, after deduction of taxes, of 1,846 million marks as an individual and 2,367 million marks as a company. State forestry would thus have been able to pay state income and property taxes from its surplus.
The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.
The PDF includes a summary in Engilsh.
As Finland has neither coal nor oil resources, it has had to resort to large-scale imports dependant on foreign relations and especially maritime connections. When the outbreak of World War II broke these connections, the state had to institute comprehensive controls and measures to ensure the supply of fuels. The present article deals with the measures taken by the authorities at that time.
Although the danger to Finland of interruption in fuel imports had been pointed out, the Finns had made hardly any preparations to manage on their own. In autumn 1939 there was no reserve stocks and particularly vulnerable was the question of motor fuels and lubricants.
When the Winter War ended in spring 1940, it was realised that special measures were needed. A law was enacted that concerned both the revival of production and regulation of consumption. For instance, every forest owner was notified of his share of the fuelwood logging. The wood processing industry had been accustomed to maintain stocks of wood covering two years’ requirements, but these inventories, too, were depleted by 1944. The law for safeguarding the supply of timber, enacted in early 1945, invested far-reaching powers in the authorities, and the logging plans were exceptionally large in 1945-47. Controls governing forestry and the forest industry were discontinued in 1947.
In Finland it is necessary to maintain a state of preparedness. This applies above all to fossil fuels and particularly oils.
The PDF includes a summary in English.
The 75th Anniversary volume of the Society of Forestry in Finland (now the Finnish Society of Forest Science) consists of three invited papers.
Professor Viljo Holopainen contributed the article ”The Society of Forestry in Finland during the period of active science and forest policy”. The article gives an account of the founding of the Society and its early activities, and views the main trends in the development of forest science in Finland. The emphasis is on a review of the science policy practiced in Finland during the past few decades, the changes that have taken place in forestry and forest policy and the challenges facing forest research in the changed circumstances. The development in the organization and material resources of forest research is examined in relation to the general trends in science policy. The author also gives an extensive account of the Society’s activities.
Professor Aarne Nyyssönen’s article ”International connections of Finnish forestry research” is an account of the international connections that forestry research in Finland has had in recent years. The author begins with international cooperation in university level education, especially in research training. He then proceeds to examine the international organizations in the field of forestry research, their tasks, activities and the role of Finnish researchers in them. A special form of cooperation, based on bilateral agreements between Finland and other countries is brought up. The greatest importance is attached to Nordic cooperation.
Professor N.A. Osara studies the comprehensive question ”World forestry: some trends and prospects”. The article begins with a review of forest resources, which points out several alarming problems in the tropical and subtropical zones as well as in industrialized countries. Prospects for expansion in the consumption of wood and wood-based products, industry and trade are studied in relation to wood availability and renewable forest resources. The author concludes that forestry can contribute to the improvement of rural conditions all over the world. He also stresses the importance of forest management not only for wood production but also for soil and water management.
The PDF includes a summary in English.