Berkeley, that many of those which appear to us at present to be instantaneous and primitive, can yet be shewn to be acquired; that most of the adult perceptions of sight are founded on the previous information of touch; that colour can give us no conception originally of those qualities of bodies which produce it in us; and that primary vision gives us no notion of distance, and, as I believe, no notion of magnitude.” Sir James Mackintosh, in his _Dissertation_, characterises the _New Theory of Vision_ as “a great discovery in Mental Philosophy.” “Nothing in the compass of inductive reasoning,” remarks Sir William Hamilton (Reid’s _Works_, p. 182, note), “appears more satisfactory than Berkeley’s demonstration of the necessity and manner of our learning, by a slow process of observation and comparison alone, the connexion between the perceptions of vision and touch, and, in general, all that relates to the distance and magnitude of external things(281).” The New Theory of Vision has in short been generally accepted, so far as it was understood, alike by the followers of Hartley and by the associates and successors of Reid. Among British psychologists, it has recommended itself to rationalists and sensationalists, to the advocates of innate principles, and to those who would explain by accidental association what their opponents attribute to reason originally latent in man. But this wide conscious assent is I think chiefly confined to the proposition that distance is invisible, and hardly reaches the deeper implicates of the theory, on its extension to all the senses, leading to a perception of the final unity of the natural and the supernatural, and the ultimate spirituality of the universe(282). Dedication TO THE RT. HON. SIR JOHN PERCIVALE, BART.(283), ONE OF HER MAJESTY’S MOST HONOURABLE PRIVY COUNCIL IN THE KINGDOM OF IRELAND. Sir,