Let's say in a 3 player game one person is on space 3 (cheese), another player is on space 1 (wheat) and the third player hasn't activated his Farm House yet.
During census, does the player in space one get docked the 1 coin or the player who hasn't even started the track yet?
We played you had to have used the Farm House to be considered eligible. I didn't see any clarification in the rules.
The person in last place includes any that have yet to advance. The space your marker starts at is technically the "first space" of the track (see setup step 5). Therefore the person in last place includes any that have yet to advance.
In your example, Player 3 would lose one coin.