uniform book- keeping ; tiiis part of tiie directions contains besides tiie principles for drawing up the 

 inventory, for tiie calculation of the interests, the elaboration of statistical data and finally the 

 instructions necessary for keeping the books as well as the organisation of the book-keeping offices. 

 The Central Committee for the sifting and for the utilisation of the results supplied by the 

 book-keeping offices has established the following principles for the arrangement of the data supplied 

 by the various book-keeping offices, and utilised by the Department for the Administration of Estates 

 and Book-Keeping of the I. R. Agricultural Society of Vienna for obtaining data for the purposes of 

 science and of mercantile policy : these data must be grouped first for the various provinces and 

 book-keeping offices. The plants must then be divided, within these groups, according to the various 

 natural regions of the province, for which purpose must be utilised the division into territories used 

 for the statistics of crops. 



The plants are then grouped after their economical situation, i. e. the distance from the last 

 station of shipment, as these conditions are of great importance for the productiveness of a plant. 



A further point of view for the division of the plants (estates) is the amount of their net 

 proceeds. 



The plants participating in the book-keeping action are also subdivided by means of the 

 statistics of the crop census after the size of the plant. 



The principal source of revenues is a rational basis of division for statistics as well as for 

 commercial policy, the plants being divided after this point of view in plants devoting themselves 

 before all to agriculture and such devoting themselves before all to cattle-breeding. 



According to the various crops the plants inscribed in the book-keeping offices are grouped 

 into plants devoting themselves before all to the culture of corn or turnips, potatoes, fodder, market 

 plants, vine and to forest-culture. This will permit to obtain precious data for the solution of the 

 problem in what way the various products shall be protected by custom-duties. 



The various plants are also considered from the point of view of the capital invested in them 

 and of the gross-proceeds. 



These plants are also grouped after the importance of their gross-proceeds. 



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