60 BULLETIN 547, U. S. DEPARTMENT ■ OF AGRICULTURE. 
spondence. General information is available for those who are inter- 
ested in the advisability of organization, the proper form, and the 
method of organizing and operating under various conditions. Sug- 
gested forms of by-laws have been furnished to a large number of 
organizations. 
The accounting systems of existing cooperative associations have 
been studied and uniform systems of accounts have been perfected 
for elevators, fruit and produce associations, live-stock shipping 
associations, creameries, stores, and other types. Assistance in 
installing these systems has been given in a number of cases and 
educational work is carried on relating to better systems of accounts 
and more businesslike methods in the operation of cooperative enter- 
prises. The matter of financing these associations has been studied 
and methods have been worked out for various organizations. 
In addition to the general survey of cooperative marketing in the 
United States made by this office, more detailed surveys have been 
made of certain classes of organizations. Several bulletins dealing 
with cooperation and cooperative marketing associations have been 
issued, and these have served as a means of furnishing a large num- 
ber of people with information relating to the subject. 
The Dairy Division, Bureau of Animal Industry. — The Dairy Divi- 
sion is interested principally in the production and manufacture of 
dairy products, and therefore keeps in touch with a large number of 
farmers' creameries and cheese factories. While most of the. aid 
given to these plants is along manufacturing lines, considerable assist- 
ance is given also in the matter of creamery organization and man- 
agement. 
States Relations Service. — The States Relations Service indirectly 
through the county agents in the different States renders assistance 
to farmers' organizations and farmers desiring to organize. In many 
States the organization work of the agricultural colleges and experi- 
ment stations is carried on largely through the county agents. 
WORK OF THE STATE AGRICULTURAL COLLEGES, STATE DEPARTMENTS OF AGRI- 
CULTURE, AND DEPARTMENTS OF MARKETS ALONG COOPERATIVE LINES. 
Among the agencies engaged in furthering cooperation among 
farmers should be mentioned the State agricultural colleges, depart- 
ments of agriculture, and departments of markets. Some of these 
institutions have taken an active part in organizing and assisting 
farmers' cooperative associations, others have furthered cooperation 
in an educational way, and a few have not up to the present time 
conducted any work of this kind. The scope of the work along coop- 
erative hues at some of these institutions is now being widened. A 
number of agricultural colleges and State departments have recently 
undertaken work in marketing in cooperation with the Office of Mar- 
