191*1 BURAL ECONOMICS. H98 



finding cheaper and more efficient ways of performing the complicated proc- 

 esses, not by reducing the nunil)er of those processes." 



Cooperation for fruit growers, A. F. Mason {Proc. State liort. Assoc. I'cnn., 

 57 (1916), pp. 52-60, pUs. 4).— Among the metliods suggosU'd for improving th<' 

 methods for the marlieting of fruit tuv stnndardizatlon of the product tlirougli 

 methods of packing and growing, cooperative purchase of supplies, cooperative 

 advertising, centralization of soiling and distribution, utillzaton of by-producUj. 

 and the employment of efficent managers. 



Bural cooperation, K. LAHiin-E {La Coopcracion Rural. Buenos Aires: ilin. 

 Agr., 1915, 2. ed., pp. 32).— Tins book contains a brief description of cooperative 

 organizations as found in Italy, France, Austria, Germany, Argentina, and the 

 United States. 



Report of the proceedings of the ninth congress of the International Co- 

 operative Alliance. 1913 (Rpt. Proc. Cong. Interriat. Coop. Alliance, 9 (1913), 

 pp. XLVIII+16S, pis. 11). — Among the topics discussed at this congress, held 

 at Glasgow. August 25-28, 1913, were The Direct Exchange of Goods between 

 Distributive Societies, Agricultural, and other Productive Societies, also be- 

 tween the Wholesale Societies in the Different Countries, by H. Kaufraann; 

 The Closer Relationship and Mutual Help of Cooperative Societies and the 

 Comprehensive Character of the International Cooperative Alliance, by A. Wil- 

 liams; The Development of the Cooperative Press in the Interests of Coopera- 

 tive Education, by O. Schar; and The Plurality of Distributive Societies Hav- 

 ing their Seat In the Same Locality, by L. Bufl'oli and C. Mellini. 



Business practice and accoiints for cooperative stores, J. A. Bexku, and 

 W. H. Kerb (U. S. Dept. Agr. Bui. S81 {1916), pp. 56, pi. i).— The authors have 

 outlined a simple and adequate system of records for cooperative retail stores 

 and pointed out fundamental business methods that must be observed to insure 

 success. They have discussed this subject under the headings of corporate 

 records, statements and reports, operating records, auditing, and office equip- 

 ment. The bulletin outlines in detail the necessary records and statements 

 essential to the proper conducting of the store under a cooperative scheme and 

 gives a large number of model forms. 



A system of accounts for live-stock shipping associations, J. It. Humphbey 

 and W. H. Kerr {U. S. Dept. Agr. Bui. JfOS {1916), pp. i^).— There have been 

 described in this bulletin types of shipping agencies and methods of financing 

 shipping associations, together with methods for keeping tlie accounts of such 

 associations. The authors have outlined a system in which the only books of 

 record required are a cash journal, consisting of a multi-column cash book and 

 journal combined, with a provision for a detailed account of sales of supplies, 

 and an ordinary form of loose-leaf ledger. They have also described other 

 forms that may be used, such as the shipping record envelopes, members' re- 

 ceipts, members' account sales, manifests, sales tickets, and cash receipts. 

 Sample forms are also included in the bulletin. 



Price Current Grain Reporter Yearbook, 1916, E. G. Osman (Price Current 

 Grain Rptr. Yearbook 1916, pp. 56). — This continues data previously noted 

 (E. S. R., 34, p. 393), giving statistics for later years. 



Returns of produce of crops in England and Wales (Bd. Agr. and Fisheries 

 [LondoM, Agr. Stalis., 50 (1915), No. 2, pp. 81-101).— This continues data pre- 

 viously noted (E. S. R., 33, p. 894), adding statistics for later years. 



Agricultural statistics of Argentina, 1914-15 (Estad. Agr. [Argeniina'\, 

 1914-15, pp. i86).— This report continues information previously noted (E. S. R.. 

 35, p. 91), adding data for later years. 



