power, his will their will, his purpose their purpose, his goal their goal," then why is not his soul their soul? If moral principles are his soul, and he is but the resultant of all the others, then what can their souls be but moral principles? Truly this is a new conception of the soul, which we commend to the consideration of psychologists and theologians. We confine ourselves to the political aspect of the question. The Doctor proceeds:– "A still more practical view of the subject is taken when we consider the moral obligations of a nation as such; like an individual, it is held bound in the judgment of mankind to the fulfillment of its obligations. Great Britain, France, and Italy owe enormous debts. The same is true of our own country. Shall the obligations of these debts be met? May the nation repudiate? If not, why not? . . . . Or does the law, 'Thou shalt not steal,' bind a nation as well as an individual? . . . Do we not apply to nations the same adjectives expressing moral qualities, which we apply to men? Has not Great Britain a national character as well defined in the minds men as her queen or Prime Minister–a character into which her physical character and resources scarcely enter, but which is determined by moral qualities? Is not the United States a personality as distinct in the eyes of men as General Grant or Mr. Colfax?" Having thus established, as they suppose, their proposition that the State is a moral person, the fundamental principle of the whole National Reform movement is, as stated by themselves:– "The nation being a moral person, must have a religion of its own, and exercise itself about religious affairs."–Christian Statesman, Feb. 28, 1884, p. 5. It is too often the case with a person who is eager to prove a particular proposition that he first resolves upon his conclusion, and then makes "a major of most comprehensive dimensions, and, having satisfied himself that it contains his conclusion, never troubles himself about what else it may contain;" and as soon as it is examined it is found to contain an infinite number of conclusions, every one being a palpable absurdity. This is exactly the logical position occupied by the advocates of this so-called National Reform. Take the statements which we have here quoted, and who cannot see that they apply with equal force to any conceivable association of human beings for a common purpose? Let us here apply their argument in a single case, and anybody can extend it to any number of similar cases. What is a railroad company? Its true figure is that of a colossal man, his consciousness the resultant of the consciousness of the stockholders of this gigantic entity, this body corporate; his power their power, his will their will, his purpose their purpose, his goal the end to which they are moving; a being created in the sphere of moral law, and therefore both moral and accountable. It is composed of moral beings subject to moral law, and is therefore morally accountable. A still more practical view of this subject is taken when we consider the moral obligations of a railroad company as such; like an individual it is held bound in the judgment of mankind to the fulfillment of its obligations. May the railroad company repudiate? If not, why not? Or does the law, "Thou shalt not steal," bind a railroad company as well as an individual? Do we not apply to railroad companies the same adjectives expressing moral qualities which we apply to men? Has not the Erie Railroad Company a character as well defined in the minds of men as its president or its cashier–a character into which its physical character and resources scarcely enter, but which is determined by moral qualities? Is not the Baltimore and Ohio Railroad Company a personality as distinct in the eyes of men as is General Sheridan or Mr. Edmunds? "The railroad company has no soul" is the dictum of an atheistic political theory. On the contrary, we say, with the famous financial priest, James Fisk, Jr., what I admire most in the railroad company is its soul. Moral principles are the soul of a railroad company. The denial of the moral character and accountability of the railroad company is of the nature of atheism; it is practically a denial of God's 45 providential government–leads to the subversion of morals, and the destruction of the railroad itself. That a railroad company is possessed of moral character, that it is therefore a subject of moral law, and consequently accountable to God, is not theory but fact; not hypothesis, but science. That all men do not admit that a railroad company is a moral being, and accountable to God, does not prove that it is not an established principle of moral and political National Reform science. Therefore the railroad company, being a moral person, must have a religion of its own, and must exercise itself about religious affairs. There, that is a genuine National Reform argument. And we submit to any candid mind that it is just as good in proof of the personality and moral obligation of the railroad company as it is for that of the State. And not only for the railroad company and the State, but likewise, and equally, good for the personality and moral obligation of banks, insurance companies, steamship companies, gas companies, water companies, steamship companies, gas companies, water companies, publishing companies, lodges, benefit societies, clubs, corporations, and associations of all kinds; and the logic of the whole situation is that each and every one of these must in its corporate capacity "have a religion of its own, and must exercise itself about religious affairs." If the premises of the National Reform Association be true, this conclusion and a number of other equally absurd inevitably follow, or else there is no truth in syllogism. But if the logic of the thing be so absurd, it only demonstrates the absurdity of the principle. Now the National Reformers, being wedded to the principle, and wishing to be divorced from the inevitable conclusions, resort to the fallacy that railroad, bridge, steamboat, etc., companies are "but creatures of the State," and so are not moral persons. Dr. McAllister in the Cleveland convention, in trying to meet this point said:– "The nation is a moral person, created by God, and creation implies the authority of the creator; but a company of the kind described, receives its charter from the State, is subject to the laws