386 ANNUAL REPORTS OF DEPARTMENT OF AGRICULTURE. 



NATURE OF RESULTS. 



It is impossible to estimate the financial benefit which this work 

 accomplishes, but concrete examples are on file in which the saving 

 to growers of a single organization is estimated at not less than 

 $25,000 the first year. Yearbook Separate 658, the Cooperative Pur- 

 chase of Farm Supplies, has been published. 



ESTABLISHMENT OF A FRUIT GROWERS' AGENCY. 



Taking into consideration the amount of territory included, the 

 extent of the industry, and the obstacles to be overcome, probably the 

 most important attempt at federating the farmers' marketing busi- 

 ness ever undertaken in this country was prosecuted during this fiscal 

 year and resulted in the formation of a federation of the leading 

 fruit shipping associations and individual shippers of Washington, 

 Oregon, Idaho, and Montana. Members of this federation handle 

 approximately 75 per cent of the fruit products of a section that 

 represents an investment of fully $150,000,000. 



MARKET BUSINESS PRACTICE. 



With a view to influencing and securing the introduction of bet- 

 ter business methods in agriculture the work relating to market 

 business practice has been prosecuted under the direction of Mr. 

 W. H. Kerr and has been extended to include several industries other 

 than those reported upon last year. 



GRAIN ELEVATORS. 



The department's uniform system of accounts was installed in 

 about 350 elevators during the year. Advice on business methods 

 and accounting was rendered to elevators in eight States, and systems 

 have been installed to a small extent in five other States without 

 assistance by this office. The rapid growth in the use of the system 

 demonstrates its success and the tendency toward its adoption as the 

 standard accounting system for grain elevators. 



In order to expand this work, which was originally confined to 

 cooperative elevators, the system of accounts was adjusted to meet 

 the requirements of the independent companies. Large numbers 

 of private elevators have installed this grain system since the 

 issuance of Bulletin 362, A System of Accounts for Primary Grain 

 Elevators. A marked reduction of expense in operating the account- 

 ing departments, together with more accurate and complete informa- 

 tion, compensates the concerns for the expense or difficulty incurred 

 in installing the system. 



Some grain elevators conduct a lumber business as a side line and 

 for such elevators the office has issued Markets Document No. 2, 

 Lumber Accounting and Opening the Books in Primary Grain Ele- 

 vators, thus making available to lumber dealers a simple method of 

 accounting in their business. 



A method of adaptation for farmers' grain-elevator companies 

 to the patronage-dividend basis was worked out for such elevators as 

 are properly under the jurisdiction of a cooperative law. This 



