Suppose we have a chain of argument which takes the form: Since A is B, and B is C, and C is D, it follows A is D. In such an argument, though 'B is C' and 'C is D' may both be perfectly true, yet if 'A is B' be false, we have no more reason for asserting A is D than if all three were false. It does not, indeed, follow that A is D is false; nor does it follow that no other arguments would prove it to be true. But it does follow that, so far as this argument goes, it is the barest supposition, without the least bit of evidence. I propose to attack a proposition which seems to me to stand in this relation to the conclusion 'Reality is spiritual.' I do not propose to dispute that 'Reality is spiritual;' I do not deny that there may be reasons for thinking that it is: but I do propose to show that one reason upon which, to the best of my judgment, all other arguments ever used by Idealists depend is _false._ These other arguments may, for all I shall say, be eminently ingenious and true; they are very many and various, and different Idealists use the most different arguments to prove the same most important conclusions. Some of these _may_ be sufficient to prove that B is C and C is D; but if, as I shall try to show, their 'A is B' is false the conclusion A is D remains a pleasant supposition. I do not deny that to suggest pleasant and plausible suppositions may be the proper function of philosophy: but I am assuming that the name Idealism can only be properly applied where there is a certain amount of argument, intended to be cogent.