3. In so far as this theory regards mind as the obverse side of matter, or as a later and higher development from matter, the mere reference of both mind and matter to an underlying force does not save the theory from any of the difficulties of pure materialism already mentioned; since in this case, equally with that, force is regarded as purely physical, and the priority of spirit is denied. Herbert Spencer, Psychology, quoted by Fiske, Cosmic Philosophy, 2:80—“Mind and nervous action are the subjective and objective faces of the same thing. Yet we remain utterly incapable of seeing, or even of imagining, how the two are related. Mind still continues to us a something without kinship to other things.” Owen, Anatomy of Vertebrates, quoted by Talbot, Bap. Quar., Jan. 1871:5—“All that I know of matter and mind in themselves is that the former is an external centre of force, and the latter an internal centre of force.” New Englander, Sept. 1883:636—“If the atom be a mere centre of force and not a real thing in itself, then the atom is a supersensual essence, an immaterial being. To make immaterial matter the source of conscious mind is to make matter as wonderful as an immortal soul or a personal Creator.” See New Englander, July, 1875:532-535; Martineau, Study, 102-130, and Relig. and Mod. Materialism, 25—“If it takes mind to construe the universe, how can the negation of mind constitute it?” David J. Hill, in his Genetic Philosophy, 200, 201, seems to deny that thought precedes force, or that force precedes thought: “Objects, or things in the external world, may be elements of a thought-process in a cosmic subject, without themselves being conscious.... A true analysis and a rational genesis require the equal recognition of both the objective and the subjective elements of experience, without priority in time, separation in space or disruption of being. So far as our minds can penetrate reality, as disclosed in the activities of thought, we are everywhere confronted with a Dynamic Reason.” In Dr. Hill’s account of the genesis of the universe, however, the unconscious comes first, and from it the conscious seems to be derived. Consciousness of the object is only the obverse side of the object of consciousness. This is, as Martineau, Study, 1:341, remarks, “to take the sea on board the boat.” We greatly prefer the view of Lotze, 2:641—“Things are acts of the Infinite wrought within minds alone, or states which the Infinite experiences nowhere but in minds.... Things and events are the sum of those actions which the highest Principle performs in all spirits so uniformly and coherently, that to these spirits there must seem to be a world of substantial and efficient things existing in space outside themselves.” The data from which we draw our inferences as to the