20 SWITZERI^ANU - CO-OPERATION AND ASSOCIATION 



ted as a result of book-keeping increase every year in volume and value. 

 By this means it has been possible to undertake new researches, as into 

 modifications of wealth, the influence of grouping lands on the results of 

 agriculture, the relations between the capital invested in real estate and the 

 profit derived from land, etc. The secretariat presented in a very concise 

 form its customary report on the revenue derived from Swiss agriculture 

 in 1915. Care was taken to emphasize the effect of two years of war. In 

 1916 the secretariat was commissioned by the Swiss Society of the Friends 

 of Apiculture to check and examine the book-keeping of apiciilturists. The 

 Office of Valuation of the Swiss Peasant's Union continued to draw on the 

 results of the secretariat's researches in valuing farms. The secretariat 

 also placed the results of its researches at the disposal of the newly founded 

 Office of Rural Buildings. Finally the secretariat furnished much infor- 

 mation especially on the subject of taxation for the war tax. On the occa- 

 sion of the preparations for a revision of the customs tariff it undertook 

 a special enquiry into the revenue derived from Swiss vineyards. The ex- 

 amination of the facts thus collected gave verj' interesting results, and it 

 was therefore decided to continue these researches 



§ 2. Other work: The war tax. relations with 



THE international INSTITUTE OF AGRICULTURE. 



We have already explained in this Review the results of the researches 

 and proposals of the secretariat as regarded the war tax (i). In igi6 the 

 union continued its effort in the direction of judiciously interpreting the 

 problem of valuing live stock with a view to the war tax. 



The secretariat also undertook this year to act as intermediary be- 

 tween the International Institute of Agriculture and Germany, Austria, 

 Hungary, Bulgaria and Turkey. 



(i) Iniernational Review of Agricultural Economics, June 1916, page 40. 



