792 EXPERIMENT STATION RECOED. 



The report also shows tlint the rate per 100.000 population from urban com- 

 munities was 73.7 for native whites, ajrainst 122.1* for foreign born au'l 7S for 

 negroes. The corresponding rate for rural communities was 40 for native 

 whites. 78.4 for foreign born, and 20.9 for negroes. The higher rate for foreign 

 born is partially due to the large proportion of the total foreign born population 

 being in the mature age groups. 



The rer)ort indicates that 21 per cent of the insane admitted in 1910 from 

 urban communities had general paralysis or alcoholic psychosis, whereas a 

 similar percentage for those from rural communities was 10.4. 



This report also contains a summary of the laws relating to insanity. 



Institutions for insurance ag'ainst sickness and accidents in rural districts 

 {Pubs. Sec. Suisse Paysans, No. Jf7 {UlUt), pp. 17/+y.'/i).— This report de- 

 scribes the Swiss institutions for insurance against sickness and accidents, and 

 the principal kinds of sickness and accidents connected with agriculture as 

 compared with other professions. A model constitution for insurance organiza- 

 tions is included, together with a number of statistical tables showing the 

 frequency of accidents or sickness for various causes by ages and sex. 



Farmers must be cooperators, C. O. Drayton (Greenville, III.: The Equitij 

 Union Puhlishing Co., 191 Jf, 3. ed., pp. 188, fifjs. 16). — ^This book consists of a 

 large number of articles relating to the principles imderlying farmers' equity 

 unions and contains a copy of the national constitution and by-laws for a local 

 equity exchange. 



Cooperative org'anization business methods, W. H. Kerb and G. A. Xahstoll 

 {U. 8. Dept. Agr. Bui. 118 {1915), pp. 24)- — Suggestions are offered as to the 

 business methods of cooperative organizations. 



According to the authors, among the essential requirements for a system of 

 accounting records for a cooperative marketing organization are a complete set 

 of financial records showing the business transactions and the results obtained 

 and a record of each member's transactions with the organization. They 

 should be capable of taking care of a maximum amount of business during the 

 shipping season and of returning to the members the proceeds from their 

 products within a reasonable time ; should show clear pooling records when 

 kept, so that any discrimination can be indicated quickly. There should also be 

 auxiliary records which will give statistics and useful information for the con- 

 duct of the business. Since no two cooperative organizations are exactly alike, 

 it is necessary that a system be devised to fit the business for which it is 

 intended. 



Every cooperative organization should have an accountant who is thoroughly 

 familiar with the business. Every organization should keep minutes in proper 

 form of all stockholders' or members' and directors' meetings. 



The extent of depreciation should be estimated as closely as possible and pro- 

 vided for, and cooperaitve organizations should make arrangements to set aside 

 specific amounts, or a percentage of profits, for the increase of working capital. 

 The organization should have both an internal and external audit. Auditing 

 circles can be effectively formed where several cooperative organizations are in 

 the same territory. 



A bibliography is appended. 



[Among' the egg" and poultry societies of Eng-land] (Co-operation Agr. 

 [London], 9 {1915), No. 2, pp. 25-30, figs. 6). — These pages contain a brief de- 

 scription of the methods of carrying on the sale and distribution of eggs and 

 poultry by a number of local organizations. 



Report of the Agricultural Organization Society, 1914 (Rpt. Agr. Organ. 

 Soc. [London], lOl-'f, pp. IX +129). — This report outlines the aims of this society. 



