Taylors statement, "indicate that the bankers are to help the farmers of the state to put their farming business on a paying basis by providing them with a simple and adequate accounting system. The banks are to obtain copies of the perfected account books from the University of Idaho extension division. Distribution among their departments of the state that the banks have united with the university in outline and great organizations which are interested in perfecting the farmers' accounting and business methods. These are the United States department of agriculture, the American Farm Bureau federation, and the income tax division. The same accounting system is being put into use in practically all the western states and the New England states and, with certain modifications, in the states of the middle west also. The accounting book is so constituted that the final balance for the year is the net farm income to be reported to the income tax division, so for the convenience of the farmer and the man who helps him make out his income tax report, a ruling has been passed permitting the farmer to detatch a duplicate summary from this account book and submit this page to the income tax collector in face of the old form 1040, which was so hard for the farmer or his banker to fill. 