11 



Of course you will understand that the accounts of the dif- 

 ferent farms are kept entirely separate. The co-operation 

 simply consists in the group of farmers, each paying part of 

 the bookkeeper's salary. It is not, in any sense, co-operative 

 bookkeeping. The books of each farmer are absolutely distinct 

 and apart from every other, and the business of each farm is 

 kept as confidentially by the bookkeeper as if it were her own. 

 Nothing must ever be carried by her from one place to another. 



I hope that I have succeeded in making clear to you just 

 how this plan of a co-operative bookkeeper has been worked 

 out, and how it may be worked out again. If so, I am very 

 glad, and I shall be happy to do anything I can to help any 

 one who is interested to try out this plan for himself. 



