Those who accept the view of life and welfare taught by Christianity and reason cannot, if they take the trouble to consider the matter, avoid the conclusion that the amount of material goods which can be expended in the rational and justifiable satisfaction of the senses, is very much smaller than is to-day assumed by the great majority of persons. Somewhere between five and ten thousand dollars a year lies the maximum expenditure that any family can reasonably devote to its material wants. This is independent of the outlay for education, religion, and charity, and the things of the mind generally. In the overwhelming majority of cases in which more than five to ten thousand dollars are expended for the satisfaction of material needs, some injury is done to the higher life. The interests of health, intellect, spirit, or morals would be better promoted if the outlay for material things were kept below the specified limit. The distribution advocated in this chapter is obviously no substitute for justice or the deeds of justice. Inasmuch, however, as complete justice is a long way from realisation, a serious attempt by the possessors of true superfluous goods to fulfil their obligations of distribution would greatly counteract and soften existing injustice, inequality, and suffering. Hence, benevolent giving deserves a place in any complete statement of proposals for a better distribution of wealth. Moreover, we are not likely to make great advances on the road of strict justice until we acquire saner conceptions of welfare, and a more effective notion of brotherly love. So long as men put the senses above the soul, they will be unable to see clearly what is justice, and unwilling to practise the little that they are able to see. Those who exaggerate the value of sense gratifications cannot be truly charitable, and those who are not truly charitable cannot perform adequate justice. The achievement of social justice requires not merely changes in the social mechanism, but a change in the social spirit, a reformation in men's hearts. To this end nothing could be more immediately helpful than a comprehensive recognition of the stewardship of wealth, and the duty of distributing superfluous goods. REFERENCES ON SECTION III ELY: Monopolies and Trusts. Macmillan; 1900. VAN HISE: Concentration and Control. Macmillan; 1912. STEVENS: Industrial Combinations and Trusts. Macmillan; 1913. RUSSELL: Business, the Heart of the Nation. John Lane; 1911. GARRIGUET: Régime du Travail. Paris; 1909. The Social Value of the Gospel. St. Louis; 1911. HOBSON: Work and Wealth, a Human Valuation. Macmillan; 1914. WEST: The Inheritance Tax. New York; 1908. SELIGMAN: Progressive Taxation. Princeton; 1908. The Income Tax. New York; 1913. BOUQUILLON: De Virtutibus Theologicis. Brugis; 1890.