While these men pleaded for a strict finance calculation, such as is properly applied to any business making financial results the main issue, the defenders of the old regime, which sought the object of forest management mainly in highest material or value production, advanced as their financial program the attainment of the highest forest rent as opposed to the highest soil rent. They neglected and derided the complicated interest calculations which have to take into consideration uncertain future developments, and were satisfied with producing a satisfactory balance, a surplus of income over expenses, no matter what interest rate on the capital involved in soil and forest growth that might represent. At the present time these financial propositions are still mainly under heated discussion. In actual practice, the various state forest administrations, with the exception of the Saxon one, continue to rely upon the older methods in regulating the management of their forest properties without reference to financial theories. This is largely due to momentum of the practical existence and application of these methods in earlier times and the difficulty and impracticability of a change. Just now, however, several of the State administrations are preparing to radically revise their working plans. In Prussia, the instructions for working plans of 1819 formulated by Hartig were improved upon by his successor, Oberlandforstmeister _von Reuss_ (1836), and these instructions formed the basis of the work of forest regulation until the end of the 19th century. It is a periodic area allotment with only a summary check by volume. The working plan is only to secure a rational location and gradation of age classes; the calculations of yields and specific rules of management are lately confined to the first period and are revised every six years. In Saxony, Cotta’s area method was systematically developed, and, as the larger part of Saxon forests is coniferous, mainly spruce, the proper location of age classes forms a special consideration for the progress of fellings. The determination of volume and increment was left to summary estimates, and the area division became entirely superior. The original idea of Cotta that orderly procedure in the management is of more importance than the actual determination and equalization of yield still pervades the Saxon practice. Since 1860, an attempt has been made to calculate the rotation and determine the felling budget on the principle of the soil rent, at least as a corrective of the annual budget, and in general to lean towards Judeich’s stand management. In Bavaria, after various changes, a complete allotment method of area and volume had come into vogue, in 1819; but, at the present writing (1911) an entirely new and modern re-organization has been begun, in which most modern ideas and especially much freedom of movement, even to deviation from the principle of sustained yield, is allowed.