192 EXPERIMENT STATION RECORD. [Vol. 10 



RURAL ECONOMICS. 



The determination of farming costs, C. S. Orwin {Oxford, Eng.: Humphrey 

 Milford, 1917, pp. 144). — This investigation of farming costs was undertaken by 

 the Institute for Research in Agricultural Economics at the University of 

 Oxford to show the marginal value of farm bookkeeping, by discussing the prin- 

 ciples involved and by the analysis of methods used in a few actual cases. 

 The conclusions drawn state that artificial stability of prices is advisable to in- 

 crease food supplies during the war and to act as a kind of war insurance in 

 time of peace. An exact knowledge of costs of production, normal and actual, 

 may prevent farmers from being exploited, either consciously or unconsciously. 

 Better life for the workers and more food for the nation can be provided when 

 records of social, financial, and productive results are available for both large 

 and small-scale production. This knowledge will show whether it is more ad- 

 visable to combine large holdings into farms bigger still, for the purpose of ap- 

 plying to agriculture the organization for large-scale production, or to split up 

 large farms into small holdings, which is now being promoted by private action 

 and by legislation. Knowledge of cost of distribution as well as the cost of 

 production may help to solve the problems regarding the elimination of the 

 middleman and the distribution of the divisible surplus of farming as between 

 landlord, farmer, and farm Laborer. 



Cost accounts on a fruit farm. J. Wvi.i :t: [Scot. Jour. Affr., 1 {1918), No. S, 

 pp. $01-806). — This article shows the progress made since 1914 by the ^'est 

 of Scotland Agricultural College In keeping cost r a on a fruit farm of 50 



acres near Lanark to obtain data as to the relative efficiency of various fruit ro- 

 tations. Among other statistics, tables are given showing the average cost of 

 labor per man and per horse on a given acreage of strawberries in 1915, 1916, 

 and 1917. 



Minimum wages for agricultural workers {Boot. Jour. Apr.. 1 (1918). Xo. 8, 

 pp. 325-836). — Under the Corn Production Act of 1917, Scotland has been di- 

 vided into 12 districts in which the conditions of farm labor are similar. Each 

 of these districts has a district wages committee, composed of a chairman and an 

 equal number of farm laborers and employers of farm labor, and empowered to 

 fix the minimum rates of wages for workmen employed in agriculture. There 

 also a central committee which defines the general principles on which benefits 

 (such as a house or allowances in kind) are valued in lieu of cash payment 

 and considers complaints. 



Farmers and income tax, A. M'Caixttm {Scot, -Tour. Apr.. 1 (1918), No. S. pp. 

 815-325). — This article explains the basis of nent of farmer-' income 



under the amended statutory Income-tax act in Scotland. Up to 1915, if he 

 elected taxation under Schedule B. the farmer was taxed on one-third of the 

 annual rent. Under the 1915 act, he was subject to taxation on the whole 

 annual rental, with an abatement of £120. Beginning with the fiscal year April. 

 191S-19. be will l>e subject to nnent on double the amount of rental, with 



an abatement of £100. As an alternative, be still has the privilege of eleetin. 

 assessment under Schedule D — taxation on his ascertained profits from em- 

 ployment, based on the average income of the profits of the past three years 

 This requires that the farmer keep accurate accounts. It is maintained that this 

 choice of assessment has been a real benefit to the farmer, even when the one- 

 third rental basis was in force. 



Private colonization of the land. R. T. Ely (Amer. Boon. Rev., S i 1918), .Vo 

 8. pp. 522-548). — This paper concerns landed property and endeavors to stimu- 

 late studies of the private ownership of land. A brief outliue of plans 



