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proving in a high degree to those who took part in them, but brought out new views of some topics of abstract Political Economy. The theory of International Values which I afterwards published, emanated from these conversations, as did also the modified form of Ricardo’s theory of Profits, laid down in my Essay on Profits and Interest. Those among us with whom new speculations chiefly originated, were Ellis, Graham, and I; though others gave valuable aid to the discussions, especially Prescott and Roebuck, the one by his knowledge, the other by his dialectical acuteness. The theories of International Values and of Profits were excogitated and worked out in about equal proportions by myself and Graham: and if our original project had been executed, my “Essays on Some Unsettled Questions of Political Economy” would have been brought out along with some papers of his, under our joint names. But when my exposition came to be written, I found that I had so much over-estimated my agreement with him, and he dissented so much from the most original of the two Essays, that on International Values, that I was obliged to consider the theory as now exclusively mine, and it came out as such when published many years later. I may mention that among the alterations which my father made in revising his Elements for the third edition, several were founded on criticisms elicited by these conver-