86 
FIFTEENTH REPORT. 
than on the profits of their farms.” Each and all of these statements 
are corroborative of the fact that the economic standpoint is not the 
one from which the law of proportioning- in these cases was applied and 
each is a justification of the study which we have described for the pur- 
pose of giving the proper point of view. We may say in conclusion that 
the whole scheme of farm organization as well as that of any other 
business organization requires a system of costs keeping and accounting 
by which its details will be kept track of and its deficiencies repaired. 
