BUSINESS METHODS 189 



already indicated, when they have to put the items so noted together 

 in order to construct from them a summary survey. Now 

 above all things let them carefully collect the original data, 

 the raw material, out of which the survey, in other words the 

 accounts, can be made up, which reflect the outcome of the year's 

 doings. 



Here is a point at which our co-operative societies may usefully 

 lay themselves out for giving their help through their experts, as 

 this has been done for a considerable time past in Germany. There 

 are co-operative societies there which send out their experts to 

 assist members as American " county agents " do farmers in their 

 country, thereby gradually training those members to do the work 

 for themselves. For the service is not intended to be permanent. 

 There are other societies which do as Mr. Orwin offered farmers to 

 do for them in this country, that is, receive the raw materials, the 

 data of what has happened, and put such in actuarial order — like- 

 wise as a training for later doing the work themselves. Mr. Orwin 

 relates in his book, already quoted, that at the close of an address 

 given by him on the subject at the Farmers' Club he offered any 

 number of farmers who would send in the records of their business 

 transactions to put those items into shape and calculate for them 

 the cost of production under each particular head. In the place of the 

 expected shower of responses, there were practically none. Being 

 still bent upon doing useful service, Mr. Orwin canvassed a number 

 of farmers individually and got them to promise to send him in the 

 required material. However, either the records coming in proved 

 so faulty and incomplete, or else the farmers canvassed lost patience 

 over such penwork, the value of which they had not the sense to 

 comprehend, that, once more,' love's labour turned out to be lost, 

 and matters perforce remained as they had been. 



Mr. Orwin's very kind offer, which ought to have proved accept- 

 able, has, as observed, not met with much response; and our 

 agricultural co-operative societies are evidently still not in a position 

 or in a frame of mind to perform the useful service. Until they are 

 so we shall have to be content gladly and gratefully to accept such 

 help as our authorities may, in imitation of what their sister autho- 

 rities in America are doing, be disposed to give for a time ; for the 

 thing ought not to be left undone. 



And it may legitimately be done by State agents at State expense, 

 for it is a matter of education, not of subsidy ; and, as stated at 

 the beginning of this chapter, account keeping being the recognised 

 " soul of business," and the nation being resolved that farming shall 



