because other manufacturers have established it, and that in following the pernicious example they have no other object than to equalize the influences tending to the formation of professional judgment. This reasoning does not change in the least the moral aspects of the question from the manufacturer's standpoint, but what engineer with a delicate sense of professional honor could offer or hear such an explanation without feeling the hot blush of shame suffuse his cheeks? The plain truth about the commission is that the manufacturer or dealer adds it to the selling price of his goods, and the buyer unconsciously pays the bribe designed to corrupt his own agent. Can an engineer receive and retain for his own use a commission thus collected from his client without a surrender of his independence, and having surrendered that, can he conscientiously serve the client who seeks disinterested advice and assistance in the planning and construction of work? It is possible, perhaps, for a man to dissociate his preferences from his interests; so, also, is it possible for one to walk through fire and not scorch his garments but how few are able to do it! The young man in professional life who begins by accepting commissions will soon find himself expecting and demanding them, and from that moment his professional judgment is as much for sale as pork in the shambles. I counsel the young man thus tempted to ask himself, Am I entitled to pay from the manufacturer who offers it? If so, for what? If not, will my self-respect permit me to become his debtor for a gratuity to which I have no claim? Does not this money belong to my client, as an overcharge unconsciously paid by him for my benefit? If I refuse it, can I not with propriety demand in future that the percentage which this commission represents shall be deducted in advance from the manufacturer's price, that my client may have the benefit of it? If this is denied, can I resist the conclusion that it is a bribe to command future services at my hands? Is not the smile of incredulity with which the dealer receives my assurance that I can only take it for my client and hand it over to him, an insult to the profession, which, as a man of honor, I am bound to resent?