three (and as many more as may be) different things having three different essences: first, the paper as a physical object having a considerable number of definite properties; second, written words, which are undoubtedly in one sense mere structural modifications of the physical object paper (i.e., coloring on it by ink, etc.), but whose reality for my purpose lies in the power of evoking ideas acquired by things as symbols (things, indeed, but things whose essence lies in the effects they produce upon a reader rather than in their physical character); and third, the chemical and combustion producing properties of the paper. Now it is simpler for me to consider the situation as one in which three things have a common point in thingship, i.e., an abstract element in common, than to think of "_a_ thing" shifting contexts and thereby changing its essence. But now my divergence from Professor Cohen becomes more marked. He continues with the following example (p. 622): "Our neighbor M. is tall, modest, cheerful, and we understand a banker. His tallness, modesty, cheerfulness, and the fact that he is a banker we usually regard as his qualities; the fact that he is our neighbor is a relation which he seems to bear to us. He may move his residence, cease to be our neighbor, and yet remain the same person with the same qualities. If, however, I become his tailor, his tallness becomes translated into certain relations of measurement; if I become his social companion, his modesty means that he will stand in certain social relations with me, etc." In other words, we are illustrating the doctrine that "qualities are reducible to relations" (cf. p. 623). This doctrine I cannot quite accept without modification, for I cannot tell what it means. Without any presuppositions as to subjectivity or consciousness (cf. p. 623, (a).) there are in the world as I know it certain colored objects--let the expression be taken naively to avoid idealistico-realistic discussion which is here irrelevant. Now it is as unintelligible to me that the red flowers and green leaves of the geraniums before my windows should be reducible to mere relations in any existential sense, as it would be to ask for the square root of their odor, though of course it is quite intelligible that the physical theory and predictions concerning green and red surfaces (or odors) should be stated in terms of atomic distances and ether vibrations of specific lengths. The scientific conception is, after all, nothing more than an indication of how to take hold of things and manipulate them to get foreseen results, and its entities are real things only in the sense that they are the practically effective keynotes of the complex reality. Accordingly, instead of reducing qualities to relations, it seems to me a much more intelligible view to consider relations as abstract ways of taking qualities in general, as qualities thought of in their function of