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Chapter 02 - Basic Cost Management Concepts
2-1
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CHAPTER 2
BASIC COST MANAGEMENT CONCEPTS
Learning Objectives
1. Explain what is meant by the word cost.
2. Distinguish among product costs, period costs, and expenses.
3. Describe the role of costs in published financial statements.
4. List five types of manufacturing operations and describe mass customization.
5. Give examples of three types of manufacturing costs.
6. Prepare a schedule of cost of goods manufactured, a schedule of cost of goods
sold, and an income statement for a manufacturer.
7. Understand the importance of identifying an organization's cost drivers.
8. Describe the behavior of variable and fixed costs, in total and on a per-unit basis.
9. Distinguish among direct, indirect, controllable, and uncontrollable costs.
10. Define and give examples of an opportunity cost, an out-of-pocket cost, a sunk
cost, a differential cost, a marginal cost, and an average cost.

2-2
Education.
Chapter Overview
I. What Do We Mean by a Cost?
A. Product costs, period costs, and expenses
II. Costs on Financial Statements
A. Income statement
1. Selling and administrative costs
2. Costs of manufactured inventory
B. Balance sheet
1. Raw-materials inventory
2. Work-in-process inventory
3. Finished-goods inventory
III. Manufacturing Operations and Manufacturing Costs
A. Job shop, batch, assembly line, continuous flow
B. Assembly manufacturing
C. Manufacturing costs
1. Direct material
2. Direct labor
3. Manufacturing overhead
4. Indirect material
5. Indirect labor
6. Other manufacturing costs
7. Conversion cost, prime cost
IV. Manufacturing Cost Flows
A. Cost of goods manufactured
B. Production costs in service industry firms and nonprofit organizations
V. Basic Cost Management Concepts: Different Costs for Different Purposes
A. The cost driver team
1. Variable and fixed costs
B. The cost management and control team
1. Direct and indirect costs
2. Controllable and uncontrollable costs
C. The outsourcing action team
1. Opportunity costs
2. Out-of-pocket costs
3. Sunk costs
4. Differential and incremental costs

2-3
Education.
5. Marginal and average costs
D. Costs and benefits of information
VI. Costs in the Service Industry
A. Product and period costs
B. Variable and fixed costs
C. Controllable and uncontrollable costs
D. Opportunity, out-of-pocket, and sunk costs
E. Differential, marginal, and average costs
Key Lecture Concepts
I. What Do We Mean by a Cost?
A cost is the sacrifice made to achieve a particular purpose.
There are different costs for different purposes, with costs that are
appropriate for one use being totally inappropriate for others (e.g., a cost
that is used to determine inventory valuation may be irrelevant in
deciding whether or not to manufacture that same product).
An expense is defined as the cost incurred when an asset is used up or
sold for the purpose of generating revenue. The terms "product cost" and
"period cost" are used to describe the timing with which expenses are
recognized.
 Product costs are the costs of goods manufactured or the cost of
goods purchased for resale. These costs are inventoried until the
goods are sold.
 Period costs are all other non-product costs in an organization (e.g.,
selling and administrative). Such costs are not inventoried but are
expensed as time passes.

2-4
Education.
II. Costs on Financial Statements
Product costs are shown as cost of goods sold on the income statement
when goods are sold. Income statements of service enterprises lack a cost-
of-goods-sold section and instead reveal a firm's operating expenses.
Product costs, housed on the balance sheet until sale, are found in three
inventory accounts:
 Raw materials—materials that await production
 Work in process—partially completed production
 Finished goods—completed production that awaits sale
III. Manufacturing Operations and Manufacturing Costs
There are various types of production processes; for example:
 Job shop—low production volume, little standardization; one-of-a-
kind products
 Batch—multiple products; low volume
 Assembly line—a few major products; higher volume
 Continuous flow—high volume; highly standardized commodity
products
Direct materials—materials easily traced to a finished product (e.g., the
seat on a bicycle)
Direct labor—the wages of anyone who works directly on the product
(e.g., the assembly-line wages of the bicycle manufacturer)
Manufacturing overhead—all other manufacturing costs such as:
 Indirect materials—materials and supplies other than those
classified as direct materials,

2-5
Education.
 Indirect labor—personnel who do not work directly on the product
(e.g., manufacturing supervisors), and
 Other manufacturing costs not easily traceable to a finished good
(insurance, property taxes, depreciation, utilities, and
service/support department costs). Overtime premiums and the
cost of idle time are also accounted for as overhead.
 Idle time – time that is not spent productively by an employee due
to such events as equipment breakdowns or new setups of
production runs.
Conversion cost (the cost to convert direct materials into finished
product): direct labor + manufacturing overhead
Prime cost: direct material + direct labor
IV. Manufacturing Cost Flows
Manufacturing costs (direct materials, direct labor, and manufacturing
overhead) are "put in process" and attached to work-in-process inventory.
The goods are completed (finished goods), and the costs are then passed
along to cost of goods sold upon sale.
Cost of goods manufactured: Direct materials used + direct labor +
manufacturing overhead + beginning work-in-process inventory - ending
work-in-process inventory
 This amount is transferred from work-in-process inventory to
finished-goods inventory when goods are completed.
Product costs and cost of goods sold for a manufacturer:

2-6
Education.
Beginning Cost of Goods Ending
Inventory, + Manufactured - Inventory, = Cost of
Finished Goods to Completion Finished Goods Goods Sold
Beginning Cost of Ending Cost of
Finished
Goods
Goods
Manu.
Finished
Goods
Goods
Sold
Supported by A schedule of Current Income
the prior year's production costs balance sheet statement
balance sheet
Production-cost concepts are applicable to service businesses and
nonprofit organizations. For example, the direct-materials concept can be
applied to the food consumed in a restaurant or the jet fuel used by an
airline. Similarly, direct labor would be equivalent to the cooks in a
restaurant and the flight crews of an airline.
V. Basic Cost Management Concepts: Different Costs for Different Purposes
A cost driver is any event or activity that causes costs to be incurred. Cost
driver examples include labor hours in manual assembly work and
machine hours in automated production settings.
 The higher the degree of correlation between a cost-pool increase
and the increase in its cost driver, the better the cost management
information.
Variable and fixed costs
 Variable costs move in direct proportion to a change in activity.
For example, in the manufacture of bicycles, the total cost of bicycle
seats goes up in proportion to the number of bicycles produced.
However, the cost per unit (i.e., per seat) remains constant.

2-7
Education.
 Fixed costs remain constant in total as the level of activity changes.
For instance, straight-line depreciation of a bicycle plant remains
the same whether 100 bicycles or 1,000 bicycles are produced.
However, the depreciation cost per unit fluctuates because this
constant total is spread over a smaller or greater volume.
Direct and indirect costs
 An entity (e.g., a specific product, service, or department) to which
a cost is assigned is commonly known as a cost object.
 A direct cost is one that can be easily traced to a cost object.
 If a college department has been defined as the cost object,
professors' salaries and administrative assistants' salaries are
direct costs of the department (just as assembly workers'
wages are direct costs of a manufacturing department).
 An indirect cost is a cost that cannot be easily traced to a cost
object.
 For example, the costs of a university's controller, president,
campus security, and groundskeeper cannot be directly
traceable to a specific department, as these individuals
service the entire university. (Similarly, a factory guard's
salary is not traceable to only one department and is, thus,
considered indirect to all departments.)
 A cost management system strives to trace costs to the objects that
caused them so that managers can isolate responsibility for
spending and objectively evaluate operations.
Teaching Tip: When discussing indirect costs, you may want to cite a
hospital's medical and surgical supplies as an example. Such items do not
appear to be a primary target for trimming; however, these indirect costs
often account for a sizable portion of a hospital's operating costs.
Understanding indirect costs has become more valuable in a managed-
care environment because it helps hospitals negotiate fixed-fee contracts.

2-8
Education.
Controllable and uncontrollable costs
 Controllable costs—costs over which a manager has influence (e.g.,
direct materials)
 Uncontrollable costs—costs over which a manager has no
influence (e.g., the salary of a firm's CEO from the production
manager's viewpoint)
Opportunity cost—the benefit forgone by choosing an alternative course
of action (e.g., the wages forgone when a student decides to attend college
full-time rather than be employed)
Out-of-pocket cost—a cost that requires a cash outlay
Sunk cost—a cost incurred in the past that cannot be changed by future
action (e.g., the cost of existing inventory or equipment)
 Such costs are not relevant for decision making.
Differential cost—the net difference in cost between two alternative
courses of action
 Incremental cost—the increase in cost from one alternative to
another
Marginal cost—the extra cost incurred when one additional unit is
produced
Average cost per unit—total cost divided by the units of activity
Accountants must weigh the benefits of providing information against the
costs of generating, communicating, and using that information. The goal
is to use information effectively and avoid information overload.

2-9
Education.
VI. Costs in the Service Industry
The preceding costs are relevant in service providers as well as for
manufacturing entities.
Teaching Overview
The main purpose of Chapter 2 is to expand the way in which costs are defined and
viewed. After completing a course in financial accounting, students are very much
geared into thinking about functional costs (depreciation, utilities, and commissions) for
an entire organization. While this is useful information to an outside creditor or
investor, it is insufficient with respect to helping internal managers do their jobs
effectively. Managers must also consider cost behavior, controllability, costs incurred
by smaller segments, and so on. An initial reminder of these facts generally opens a
discussion of additional ways of viewing financial information. It is worthwhile to
spend a few extra minutes in the area of cost behavior since it is so fundamental to later
topics.
Before discussing manufacturing costs, I ask for a show of hands from students who
have actually visited a manufacturing plant. The typical, small number of hands serves
as a reminder that many students have little idea of what a factory "looks like" and
does. Pictures and videos are helpful in providing a context for the concepts being
discussed—even a field trip to a local manufacturer is a good idea. This is also an
excellent time to point out that even if a student does not plan to work in production
management, he or she may well work in accounting, finance, or marketing for a
company that makes a product. Therefore, being conversant in the language and
concepts of cost accounting will be useful. Accounting techniques in manufacturing are
frequently transferable to the service sector, and this fact should be emphasized in class.
In summary, Chapter 2 discusses the many ways that costs can be categorized. Chapter
3 then follows with a discussion of a system to track product costs and answers the age-
old question, “How much does this cost?” I recommend using Problem 2-50 (cost
terminology and cost behavior) and Exercise 2-28 (financial schedules and statements)
as lecture demonstration problems.

2-10
Education.
Links to the Text
Homework Grid
Item No.
Learning
Objectives
Completion
Time (min.)
Special
Features*
Exercises:
2-24 2, 5, 8 20
2-25 1, 3, 6 10
2-26 5 10
2-27 5 10
2-28 1, 3, 6 25
2-29 4 30 C
2-30 1, 8 15
2-31 1, 10 5 I
2-32 1, 8, 10 15
2-33 1, 9, 10 5
2-34 1, 10 10
2-35 1, 10 10
2-36 1, 10 15
Problems:
2-37 2, 5, 10 25
2-38 1, 3, 5, 9 15
2-39 3, 4 20 C
2-40 1, 2, 3 10
2-41 1, 9 10
2-42 1, 5, 9 20
2-43 1, 3, 5, 6 35 S
2-44 5, 6 30
2-45 2, 5 40 S
2-46 5, 6, 8 25
2-47 5, 6 25
2-48 7, 8 25
2-49 7, 8 15
2-50 5, 8, 9 20
2-51 1, 3 40 W
2-52 8, 9, 10 25
2-53 7, 8 15
2-54 1, 3, 9, 10 20
2-55 7, 10 10

2-11
Education.
2-56 4, 10 25
2-57 8, 10 15
2-58 7, 8 25
Cases:
2-59 7, 8, 10 30 W, G
2-60 10 50 W, E
* W = Written response E = Ethical issue G = Group work
I = International C = Internet use S = Spreadsheet

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human mind is compelled to realize its finiteness when it considers
these things—but we have only just begun to consider the smallness
of Things.
An "Atom" is the chemical unit of Substance—that is, the smallest
chemical part that can enter into combination. It has been
considered indivisible—that is, incapable of further sub-division. That
is, it has been so considered, until very recently, but the latest
discoveries have exploded this idea, and have shown the Atom is
composed of certain other Things, as we shall see a little later on.
Still we may use the Atom as a very good unit of measurement, for
it still represents the unit of chemical Substance, just as the
molecule is the unit of physical Substance. In order that you may
understand the difference between Molecules and Atoms—physical
units, and chemical units, let us give you a few examples.
Take a molecule of water—the physical unit, you remember. When
it is chemically separated or analyzed, it is found to contain two
atoms of hydrogen, and one atom of oxygen—both chemical units,
remember—which when united and combined, form water, but which
when separated are simple atoms of certain chemical gases. The
proportion in water is always the same, two of hydrogen and one of
oxygen—this is the only partnership that will form water. The
molecule of table salt contains one atom of sodium and one of
chlorine. The molecule of air contains five chemical gases, of which
nitrogen and oxygen are the principal ones, the proportion being
about three parts of nitrogen to one of oxygen. Some molecules are
far more complex, for instance the molecule of sugar is composed of
forty-five chemical atoms, and sulphuric acid of seven. An atom is
estimated at one-250,000,000th of an inch in diameter.
But this is not all. The old theory of the finality, and ultimateness
of the Atom has been shattered by the recent discoveries of Science.
The atom of Hydrogen was formerly considered to be the refinement
of Substance—the Ultimate Atom—the smallest and finest Atom
possible or known—the last thing that could be imagined about
Substance. Some even went so far as to declare that the Atom of

Hydrogen was the Ultimate Element, that is the Element out of
which all other atoms were made—the mother of Atoms—the Origin
of Substance. It was supposed that all other Atoms of Matter were
composed of a varying number of hydrogen Atoms, which
themselves were "vortex-rings in the Ether"—and that analysis could
go no further. Science rested on its oars, and pronounced the work
of a century completed.
But alas! no sooner was this position reached, than the discovery
of Radiant Matter and the formulation of the "Corpuscle Theory"
brought down the whole theoretical structure, and Science was
compelled to take up the hunt again, and to probe further into the
inner recesses of Things for the Ultimate Thing. But, nevertheless,
Atoms still exist, although their finality is no longer urged. The facts
remain, although the theory has fallen.
Let us see about this latest theory—the Corpuscle or Electron
Theory. The discovery of Radiant Matter, and the investigation of the
late discovery of Radium, has led to the further discovery that each
Atom, instead of being a "thing-in-itself" is a little mass containing
numerous other "Things" called "Corpuscles" (or "Electrons,"
because electrified). The theory is this, briefly: That each Atom is a
minute mass of Substance containing a number of "electrified
particles," which are known as Electrons, in constant motion and
vibration, revolving around each other, as do the planets, suns, and
moons of the Universe—in fact each chemical Atom is like unto a
Universe in itself. The simplest Atom—that which was supposed to
be the "Ultimate Atom"—the Atom of Hydrogen—is supposed to
contain within its tiny self no less than 1,000 minute Corpuscles,
which because electrified are called "Electron," revolving in fixed and
regular orbits within the containing globe of the Atom. The more
complex forms of Atoms are supposed to contain a far greater
number of Electrons, the authorities estimating those in an Atom of
Oxygen at 10,000; those in an Atom of Gold, 100,000; and those in
an Atom of Radium, 150,000. These figures are of course mere
"scientific guesses" but when compared with the similar "guess"

regarding the size of the Atom, they give a startling illustration of
the size of the newly discovered Corpuscle or Electron.
Another authority, for an illustration, asks us to consider a great
globe about 100 feet in diameter—that is, of course, 100 feet
through its centre. Let the globe represent the Atom. Then imagine
1,000 minute "specks," each the size of a pin-point, composed of
Substance, and each containing, as in a capsule, an atom of
electricity. Each "speck" is revolving around each other in a regular
orbit, in that great "100 feet through" globe, and keeping well away
from one another. That will give you an idea of the relative size of
the Electrons and Atoms, and the room that the former have to
move about in—good many feet between each, you will notice. Lots
of room, and plenty to spare. Try to figure out the size of an
Electron.
Many readers of the magazines have been confused as to the
relation between the Corpuscles and the Electrons (or Ions, as some
have called the latter.) The matter is very simple. They are both the
same. The Corpuscle is the tiny particle of Matter, which because it is
electrified and has thus become the "unit of electricity," is called an
"Electron." From the viewpoint of Substance we call the tiny particle
a "Corpuscle"—from the viewpoint of Electricity, we call it an
"Electron."
These Electrons are the tiny particles that pour forth from the pole
in the Crookes' Tube, and constitute what are known as "X Rays,"
"Cathode Rays," "Becquerel Rays," etc. They also are the particles
that are thrown off and emitted by Radium, and similar substances.
They exist in the Atom, as explained, but also are found "free" and
independent, and in the last condition or state are thrown off in the
aforesaid "Rays," and by Radium, etc. So far the Corpuscles are
known only as charged with Electricity, and the Electron only as a
tiny charge of Electricity with which the Corpuscle is charged. But
Science dreams of Corpuscles of Substance other than Electrons, in
which case the old Occult teachings of "light dust" and "heat dust,"
etc., will be verified.

The Electron contains a powerful charge of Electricity, as much in
fact as an Atom, 1,000 to 150,000 times its size will carry. But
Science is wondering how these highly charged particles manage to
hold together in the Atom, so rigidly coherent as to appear
indestructible. We think that we may get a hint at the matter a little
later on in this book.
Science, or at least some scientists, are wondering whether the
"whirl" or vibration of the Corpuscle might not produce that which
we call "Electricity," and whether, when this motion is intensified,
waves of Electricity will not be emitted. The writer fully agrees with
this idea, and finds that it fits closely his own theories regarding
Substance and Motion. But the reader is cautioned against falling
into the error of many recent popular writers on the subject, some of
whom have used terms calculated to convey the idea that the
Corpuscle (Electron) is Electricity itself, rather than tiny particles of
Substance called Corpuscles, charged with the unitary charge of
Electricity, and therefore called "Electrons." But for that matter,
Electricity is only known to us as associated with some form of
Substance, and not as "a thing-in-itself." We shall see the reason for
this as we proceed with this book. These Corpuscles are destined to
play a most important part in the theories of Science from now on.
They already have overturned several very carefully and laboriously
erected theoretical structures—and many more will follow, among
the many important ones evidently doomed to the dust-heap being
the "vortex-ring" atomic theory, and other theories built upon the
Etheric origin of Matter, and other theories concerning the Ether,
even to the extent of breaking down the theory of The Ether itself,
which theory had almost come to be considered a Law.
We shall further consider the Corpuscles, and their qualities,
characteristics, etc., in the next chapter, for they have an important
bearing upon the theories advanced in the course of the study of
this book.

Managerial Accounting Creating Value in a Dynamic Business Environment Hilton 10th Edition Solutions Manual

S
CHAPTER VI
SUBSTANCE AND BEYOND
CIENCE has ascribed to Substance certain characteristic qualities
which it calls "Properties." It divides these properties into two
classes, viz.: (1) Molecular Properties (sometimes called Physical
Properties); and (2) Atomic Properties (sometimes called Chemical
Properties).
Molecular Properties are those which may be manifested by
Substance without disturbing the Molecules, and consequently
without affecting the "kind" of Substance.
Atomic Properties are those which concern the Atoms when free
from Molecular combination, and which consequently cannot be
manifested without changing the "kind" of Substance.
Science, before long, is likely to add a third class of Properties,
namely, "Corpuscular Properties," relating to the Corpuscles or
particles of Radiant Matter, but, so far, it has not had the opportunity
to sufficiently observe these qualities, except in a general way.
There are certain General Properties that seem possessed by both
Mass, Molecules, and Atoms—and probably by Corpuscles.
These General Properties are as follows:
Shape: That property whereby Substance "takes up room." This
property manifests in three directions, called Dimensions of Space,
namely, Length, Breadth, and Thickness.
Weight: That property whereby Substance responds to Gravity.
Weight is simply the measure of the attraction.
Impenetrability: That property whereby two bodies of Substance
are prevented from occupying the same space at the same time. A
nail driven into a piece of wood, simply pushes aside the molecules,

and occupies the Space between them. Substance is never actually
"invaded" or its actual territory occupied by other Substance.
Indestructibility: That property whereby Substance is prevented
from being destroyed or annihilated. Although the forms of
Substance may be changed, or transformed into other forms, still,
Substance in itself is not destroyed, and cannot be under the
existing Laws of the Universe.
Mobility: That property whereby Substance responds to imparted
Motion. We shall notice this property in our consideration of Motion.
In addition to the Motion of the Mass, and the movements of
Molecules and Atoms in response to its Attraction, there is another
form of Motion constantly going on, without reference to the
Attraction or impressed Motion of the Mass. The Molecules of all
bodies are always in a state of rapid Motion, called Vibration. In
solids this vibration is short, being restrained by the close cohesive
position of the Molecules. But in Liquids, the Molecules being further
separated, the vibration is far more rapid, and they move around
and slide over each other with comparatively little resistance. In
gases and vapors the Molecules have a splendid field for Motion, and
consequently vibrate in wide fields and orbits, and dash around with
the greatest velocity. The Atoms also are believed to vibrate rapidly,
in accordance with their own laws of vibration. And the Corpuscles
are believed to far excel the last two mentioned particles in intensity,
rapidity and complexity of their vibrations, as we shall see a little
later on in the book. All Substance is in constant Motion and
Vibration. There is no Rest in Substance.
Inertia: That property whereby Substance may not move unless in
response to imparted Motion; nor terminate its Motion, when it is
once imparted, except in response to some other manifestation of
impressed Force. Science holds that this "impressed Force" or
"imparted Motion" must come from without, but the writer holds that
Force may also be "expressed" from "within," as may be seen by
reference to subsequent chapters of this book.

Attraction: That property whereby particles or bodies of Substance
(1) draw other particles or bodies toward themselves; or (2) move
toward other particles or bodies; or (3) are mutually drawn together.
This property manifests in four forms, generally referred to as
separate and distinct from each other, but which the writer believes
to be but forms of the same Attractive Power, and which he believes
to be a Mental Process, at the last analysis (a revolutionary claim,
which will be supported by argument in later chapters of the book).
These three forms of Attraction are known as (1) Gravitation; (2)
Cohesion; (3) Adhesion; and (4) Chemical Affinity, or Chemism. We
are invited to consider them briefly, at this point, further
investigation being reserved for our chapters on Motion, and
Dynamic Thought.
Gravitation: This term is usually applied to the attraction between
Masses of Substance, such as the Sun, the Earth, and Masses of
Substance on or about the Earth's surface. However, Newton, who
discovered the facts of Gravitation, states the Law, as: "Every
particle of matter in the Universe, attracts every other particle," etc.
Cohesion: This term is used to indicate the attraction between
Molecules, by which they are combined into Masses or Bodies.
Cohesion causes the Molecules to unite and cling together, thus
forming the Mass.
Adhesion: This term is used to indicate the attraction between
Masses which causes them to "stick together" without a cohesion of
their Molecules. Adhesion operates through the adjacent surfaces of
the two Masses. It may be considered as a "lesser" form of
cohesion.
Chemical Affinity (sometimes called Chemism or Atomic
Attraction): This term is used to indicate the attraction between the
atoms, by which they combine, unite and cling together, forming the
Molecule.
Science has before it the task of naming, and classifying, the
attraction between the Corpuscles, by which they combine and form

the Atom. But whatever the name, it will be seen that it represents
but another manifestation of "Attraction."
Arising from Molecular Attraction, or Cohesion, are several
"Properties" peculiar to Masses having Molecules, and resulting from
the tendency of the latter to resist separation. We had better
consider them briefly, in order to understand the power of Molecular
Attraction, and its incidents.
Porosity: That property indicating the distances observed by the
Molecules in their relation to each other, which varies in different
"kinds" of Substance. All Substance is more or less Porous, that is,
has more or less space existing between the Molecules—the degree
depends upon the "closeness." Compressibility and Expansibility,
sometimes mentioned as "properties," are but results of Porosity.
Elasticity: That property whereby bodies resume their original size
and form, after having been compressed, expanded or "bent." The
result is caused by the inclination of the molecules to resume their
original positions. What is sometimes called "Plasticity" is merely the
reverse of Elasticity, and denotes a limited degree of the latter.
Hardness: That condition resulting from Molecular Attraction
resisting the forcible entrance and passage of other Substance
between the molecules.
Tenacity: That condition resulting from Molecular Attraction
resisting the forcible pulling asunder, or tearing apart of the Mass.
This condition sometimes is called "Toughness."
Malleability: That condition resulting from Molecular Attraction
resisting the forcible separation of the Mass by pounding,
hammering or pressure. The resistance is "passive," and consists of
the Molecules allowing themselves to assume a spread-out
formation, rather than to be forced apart.
Ductility: That condition resulting from Molecular Attraction
resisting the forcible separation of the Mass by a "drawing out"
process. The resistance is "passive," and consists of the Molecules

allowing themselves to be drawn out into a formation of the shape
of wire or thread, rather than to be pulled apart.
In any of the above cases, we may intelligently, and with
propriety, substitute the words, "Molecules, by means of cohesion,
resisting, etc.," for the terms above used, "Molecular Attraction,
resisting, etc."
All Masses of Substance (probably Molecules as well) are capable
of Expansion and Contraction, both phenomena, in fact, and in
degree, resulting from the relation of the Molecules. Contraction is a
"crowding together" of the Molecules; Expansion a "getting apart" of
them.
Density: The amount of Substance in relation to a given bulk.
Volume—the "size" or "bulk" of a body of Substance. Mass—Besides
being used to designate a "body" of Substance, composed of two or
more Molecules, the term "Mass" is used to designate the "total
quantity of Substance in a Body." An application of the above terms
may be seen in the following illustration:
A quart of water occupies a certain space—and has a certain
"volume," "mass" and "density." Convert the same "mass" of Water
into Steam, and it expands to a "volume" of 1700 times that of
Water—but, as no molecules have been added, the "mass" remains
the same—but as a quart of Steam weighs 1700 times less than the
same "volume" of Water, the "density" of Steam is 1700 times less
than that of Water. As the "volume" of a given "mass" increases, the
"density" decreases in the same proportion—but the "mass" remains
the same. "Mass" therefore has two factors, i.e., "Volume" and
"Density." The "Density" of a "Mass" is determined by the weight of
a certain "Volume" of it.
The above consideration of the "Properties" of Substance dealt
only with the Molecular Properties, or Physical Properties, as they
are sometimes called—that is, with properties depending upon the
existence of the Molecules. When we consider the Molecules as
being composed of Atoms, and when we consider the processes

whereby these Molecules are built up of, or broken down through
the separation of Atoms, we come to the subject of Atomic
Properties, or Chemical Properties, as they are often called.
The Atomic Properties of Substance consist principally in the
power and manifestation of Motion, in the direction of combination,
separation, and the complex motions resulting from the same. This
Motion is manifested by reason of Atomic Attraction, sometimes
called "Chemical Affinity," which we shall consider a little later on in
the chapter.
Atomic Principles, as above mentioned, are best illustrated by a
reference to Chemical changes, and we shall now examine the
same. And, the better way to consider Chemical Changes is by
comparing them with Physical Changes, or Changes of the
Molecules.
Some Physical Changes in Substance are brought about by Heat,
which tends to separate the molecules, or rather to allow them to
spread out away from each other, so long as the high temperature is
maintained, the degree of their nearness being influenced by
temperature. Other Physical Changes are produced by outside
Forces separating the molecules to such an extent—to such a
distance—that their cohesive force is lost, and the Solid matter is
said to be "broken," or even reduced to dust. Other physical changes
are brought about by Electricity, causing the Molecules to separate
and disintegrate.
Chemical Changes, as distinguished from Physical Changes, do not
involve or deal with Molecules, the action being solely upon the
Atoms of which the Molecules are composed. Physical Changes
separate Molecules from each other, while Chemical Changes destroy
and break up the Molecule, so that its identity is forever lost, its
Atoms thereafter either existing free from combinations, or else
recombining with other Atoms, and forming new combinations.
Chemical changes are occasioned by either physical or chemical
agencies. The physical agencies generally employed are heat,
electricity, light, pressure, percussion, etc. The principle of Chemical

Changes is that the Atoms are possessed of, and subject to, what is
called "Atomic Attraction" or "Chemical Affinity," which may be
defined as an attraction or "love" existing in varying degrees
between Atoms. This Affinity causes Atoms of one element to seek
out and ally themselves to Atoms of another element, the element of
"choice" or "preference" being strikingly in evidence.
Atoms of different elements form marriages, and cling together in
harmony, until, perchance, by some physical or chemical agency, the
Molecule is brought in sufficiently close connection with another
Molecule composed of different elemental atoms, when, alas! one of
the Atoms of our Molecule finds that it has a greater Affinity for
some other elemental Atom in the second Molecule, and lo! it flies
away, leaving its first partner, and seeking the new charmer. Divorce
and re-marriage is a common thing in the world of Atoms—in fact,
Chemistry is based upon these qualities.
Physical and Chemical Changes gradually transform solid rock to
"earth" or "soil." Disintegration, by the action of changes in
temperature, rains and atmospheric influences, and other Physical
Changes, have slowly worn down the rocks into "dirt," gravel, clay,
loam, etc. And Decomposition by Chemical Change that set the
atoms free from their combinations has aided in the work.
There is no rest in the world of Substance. Everything is changing
—constantly changing. Old forms give way to new, and these, grown
old while being born, are, in turn replaced by still newer. And on,
endlessly. Nothing persists but change. And yet nothing is destroyed,
although countless forms and shapes have succeeded each other.
Substance is always there, undisturbed and unaffected by the
varieties of forms it is compelled to undergo. Masses may change—
and do change. Molecules may change—and do change.
Disintegration and decomposition affect both, and bring to them the
death of form. But their substance endures in the Atom. Atoms may
change, and decompose, or undergo whatever change that is their
fate, and still the Corpuscles, or what lies beyond the Corpuscles will
remain. The Atom was once regarded as Eternal, but now even it

seems to be capable of dissolving into some finer division of
Substance—and perhaps still finer subdivisions await it.
That familiar form of Substance that we call "earth," "dirt," "soil,"
etc., is but the result of disintegrated rock, which has crumbled and
lost its former form through the action of air, water and atmospheric
influences. And the rocks themselves, from which the "soil" came,
were at one time a sea of melted, flowing liquid Substance,
somewhat resembling volcanic lava. And this "melted rock" is
thought to have been condensed from the same principles in the
shape of vapor, that existed in the early days of our planetary
system. Vapor, gas, liquid, semi-liquid, solid rock, "soil"—the
Substance unchanged, the forms totally unlike. Helmholtz estimates
the density of the nebulous vapors of Substance as being so rare
that it would take several millions of cubic miles of it to weigh a
single grain. Oh, Nature, what a wizard thou art!
We have spoken of Air and Water, in a former chapter, and their
constituent atoms have been named. And from these three great
reservoirs of Substance—the Earth, the Air, and the Water—are
obtained all the material that goes to form the bodies of the animal
and vegetable kingdoms. The plant draws its nourishment from the
soil, the air, and water, and in its wonderful chemical laboratory is
able to transform the elements so drawn from these sources into a
substance called "Plasm," which consists principally of carbon,
oxygen, nitrogen and hydrogen, being nearly identical in composition
to the white of an egg, and which constitutes the basis of animal
and plant bodily structures. All the material of the physical bodies, of
men, animals and plants, are but forms of Plasm. The animals, and
man, obtain their nourishment, directly or indirectly, from the plant
body, and so at the last we are seen to draw from the soil, air and
water all our bodily nourishment, which we convert into bodily
structure, bone, muscle, flesh, blood, veins, tissue, cells, etc. And
the chemical atoms of our bodies are identical with those in the
rock, the air, the water. And so you see the universality of Substance
and its countless forms and appearances.

Aluminum.
Antimony.
Chemistry resolves Substance back into about seventy-five simple
substances, of which Atoms are the Units, which simple substances
are called "Elements." From these Elements (by their Atoms) all
other substances are formed by combinations, the number of such
possible combinations being infinite. An Element (in order to be an
element) must be a "simple" substance, that is, must be incapable of
further analysis into some other elements. The seventy-five
elements, now recognized by science, have never been resolved into
other elements, by chemical analysis, and therefore are accepted as
"simple." But, it is true that other substances that were formerly
considered as simple elements were afterward decomposed by
electricity, and found to consist of two or more simpler substances or
elements. Thus new elements were discovered, and old ones
discarded as "not-elemental." And this fate may be in store for a
number of the elements now on the list—and many new ones may
be discovered.
For a long time Science was endeavoring to trace all elements
back to Hydrogen, the latter being considered the "Ultimate
Element," and its atoms composing all the other atoms, under
varying conditions, etc. But this theory is now almost abandoned,
and Science rests on its list of seventy-five elements, the atoms of
which are composed of "Electrons." Some have hazarded the theory
that the Elements were all forms of Ether (see next chapter), their
apparent differences resulting merely from the varying rate of
vibration, etc. And, in fact, such theory was about finally adopted as
a working hypothesis until the discovery of the Corpuscle. Everything
in Substance now seems to be moving back to the Corpuscle, as we
shall see a little further on.
The following is a list of the principal Elements, known to Science,
to-day:
Lead.
Magnesium.
Manganese.

Arsenic.
Barium.
Bismuth.
Boron.
Bromine.
Cadmium.
Calcium.
Carbon.
Chlorine.
Chromium.
Cobalt.
Copper.
Fluorine.
Gold.
Hydrogen.
Iodine.
Iron.
Mercury.
Nickel.
Nitrogen.
Oxygen.
Phosphorus.
Platinum.
Potassium.
Radium.
Silicon.
Silver.
Sodium.
Strontium.
Sulphur.
Tin.
Zinc.
Of the above, Hydrogen is by far the lightest in weight; in fact it is
used as a unit of Atomic Weight, its weight being marked "1" on the
scale; Gold, 197; Lead, 207; Silver, 108; Oxygen, 16; Nitrogen, 14;
Iron, 56.
The discovery of the Corpuscle, or Electron, rudely shattered the
vortex-ring theory of the origin of the Atom, and now, instead of the
Atom being regarded as a "vortex-ring" in that hypothetical,
paradoxical absurdity, the Ether, it is believed to be composed of a
vast number of tiny particles called Corpuscles, as we saw stated in
our last chapter. These Corpuscles seem to be the "last thing in
Substance"—its last known state of refinement, and already it is
being proclaimed as the long-sought for "Primal Matter," or "Ultimate
Substance." Whether or not a still finer state of Substance will be
discovered Science is unable to say, but thinks it unlikely. But we

must not overlook the old Occult Teaching indicating a state of
Substance so fine that it is imperceptible, and only recognizable as
apparently "free force"; its covering, or vehicle of Substance not
being evident. This would seem to indicate a still further refinement
of Substance, although perhaps the "Corpuscle" or "Electron" will
answer to "fill the bill" in the case.
As to the Corpuscle being "Primal Substance," it must be admitted
that its advocates have presented a very strong case. One of their
most important points is that although Molecules differ very
materially from each other, according to their kinds; and while Atoms
likewise manifest very plainly their "kind," the Corpuscle seems to
possess only one "kind," no matter from what form or "kind" of
Substance it is thrown off. Just think what this means. It means that
the finest particles of Gold, Silver, Iron, Hydrogen, Oxygen, and all
the rest of the Elements, are composed of identically the same
material, and exhibit no differences in "kind." The Elements are no
longer "Simple." All Substance is One, at the last analysis!
The Corpuscles seem to possess the same Mass—to carry the
same charge of Electricity—to act precisely the same—irrespective of
their source. No difference in size, mass or character, as in the case
of the Atom—all are identical, save in the rate of their vibration at
the time of observation, which is simply a matter of more or less
Motion. Space seems to be flooded with these tiny particles—these
Units of Substance. They stream from the Sun; the Stars; and every
body highly heated. Likewise they stream from the bodies of highly
electrified Substance. Groups of these Corpuscles, absolutely
identical in nature, size, mass, etc., constitute the Atoms of the
Seventy-five Elements, the "kind" of Element seemingly being
dependent upon the number and arrangement of the Corpuscles,
and possibly by their rate of vibration. Every Atom is like a great
bee-hive with a swarm of Corpuscles vibrating, moving around each
other, and upon their own centres. And, if by the action of intense
heat, transmitted, or caused by interrupted Motion—or if by a strong
Electric charge—some of these Corpuscles are detached from the

Atoms (or possibly an Atom broken up), they fly off through Space
at a marvellous speed of many thousand miles an hour.
So we see that these wonderful Corpuscles look very much like
Primal Matter or Ultimate Substance—the "Stuff" out of which
Substance is made. And, taking you back to the chapter on "The
Universality of Life and Mind," the writer would remind you that in
their Motions and evident Attraction, etc., these Corpuscles evidence
the same "Life and Mind" that we observed in the Molecules and
Atoms. It must be so, for what is in the manufactured article must
be in the material of which the article is made. And so, even here,
Life and Mind have not escaped us. Nor will it in The Ether!
And speaking of the Corpuscles, as "manufactured articles," we
are reminded of Herschel's thought about the Atoms, when they
were regarded as Primal Matter and likely to be uniform, and, at the
end, of one primal substance. Although Herschel's conception does
not now apply to the Atoms, it may be transferred to the Corpuscles.
Herschel thought that the fact that the Particles of Substance were
likely to be found to be uniform in size, and identical in nature and
characteristics, indicated that they might be akin to "manufactured
articles," turned out from the same great machinery of Creation.
This idea would indicate that the Creator applied the rules of careful
manufacture to the manufacture of the Particles, the uniformity
operating in the direction of (1) Economy of Material; (2) Utility
through interchangeability, replacing broken or discarded parts, etc.;
and also (3) Conformity to a Standard of Size, Quality, etc.
The thought is interesting, and is mentioned here for that reason.
It is not affected by the supposition that there may be a still finer
and rarer form of Substance, from which the Particles are
"manufactured"—in fact, the idea of Herschel, if closely analyzed,
would seem to indicate some such "raw material" from which the
articles were manufactured.

I
CHAPTER VII
THE PARADOX OF SCIENCE
N the days of the ancients, when the philosophers found
themselves unable to account for any particular class of
phenomena, they bundled it together and referred it to a
suppositious Something that they called "The Ether." Finding this an
easy way to get rid of vexatious questions, they fell into the custom
—and the habit grew upon them. Soon there were a dozen or more
different kind of Ethers in vogue, each explaining something else—
the "something else," by the way, being things that Science now
feels that it understands pretty well. These Ethers grew to be like
the various "Vapors" of the ancients—a dignified term for "We don't
know"—a respectable road for retreat under the semblance of an
advance.
These Ethers became a scientific scandal, and caused a lax mode
of thinking among students of those times. And so they were finally
abolished and relegated to the scrap pile of Science, where they lay
for many centuries until a comparatively recent period, when at least
one of them was hauled forth, dusted, freshened up a little, and
placed upon its old pedestal. This revamped Ether, referred to, was
the "Ether of Aristotle." Aristotle, as we know, was a famous Greek
philosopher who lived about 350 b.c.—about 2250 years ago. He was
a good man and a celebrated philosopher, but was somewhat
deficient in scientific knowledge. Although he knew many things, and
uttered many wise thoughts, he was under the impression that the
breath of Man entered the heart instead of the lungs—that the back
part of the skull was empty, and so on. He was without the
advantages of a modern training—which, was not his fault, however.
Well, Aristotle conceived the idea of an Universal Ether, which he
thought pervaded all space, and with which he accounted for the
passage of light from the sun and stars; the movements of the

planets, and various other physical phenomena. It is not known
whether Aristotle really believed in this Ether, or whether he merely
used it as a speculative hypothesis, following the Ether Habit of his
contemporaries. At any rate, his theory served its purpose—lived,
flourished, declined and died—at least seemed to be dead. But its
corpse was resurrected in modern times, and used to account for
divers things.
This does not mean that modern thinkers really "believe" in the
Universal Ether—they merely assume it as a working hypothesis until
something better is offered.
Its principal modern use is to account for the transmission of Light
from the Sun and Stars to the Earth. It was held that a thing could
not act "where it was not," and so it became necessary to account
for the transmission either by the theory that small particles of
substance were thrown off from the Sun, and travelled to the Earth,
or else that there was some medium of communication by means of
vibrations, etc. Newton held to the first theory, but his hypothesis
went down before the Ether advocates, who advanced the "wave-
theory," although it seems that, like Banquo's ghost, Newton's
theory will not stay down, and is now taking on a new lease of life,
owing to the discovery of the Corpuscle and Radiant Matter.
The Wave-theory philosophers asserted that the Light and Heat of
the Sun were thrown off in the shape of Force or Energy, and
transformed into "waves" in and of a hypothetical Ether (Aristotle's
own), which waves were carried to the Earth, where, meeting
Substance, they were again transformed into Heat and Light.
It was known that Light and Heat travelled at the rate of 184,000
miles per second, and therefore the "waves" of the Ether were
considered to have that speed. The Wave-theory seemed to fit the
facts of the case better than the Newtonian Theory of Corpuscles,
although the latter has always been considered as better explaining
certain phenomena than the new theory. And so the Ether Wave
became generally accepted, and remains so to-day, although recent

discoveries are causing a disturbance in the scientific camp
regarding the question.
Later it was discovered that the Electricity travelled at the same
rate as Light and Heat, and the Wave-of-the-Ether theory was thus
thought to have additional verification, and Electricity came under
the Law and remained there until the Electron discovery, which is
causing much disturbance, among those interested in the study of
Electricity.
Briefly stated, the theory of the Universal Ether is this:
That pervading all Space in the Universe—not only between
planets, stars and suns, but also "filling in the cracks" between
molecules, and atoms as well—there is a subtle Substance in and
through which the waves of Light, Heat, Electricity and Magnetism
travel at the rate of 184,000 miles per second. This Substance is said
to be "Matter that is not Matter"—in fact, Science does not venture
to say just what it is, although it freely states just what some of its
properties must be, and, alas! these properties are most
contradictory and opposite to each other, as we shall see as we
proceed.
This Universal Ether is purely hypothetical. It has been called a
"necessity of Science"—something assumed for the purpose of
explaining or accounting for certain phenomena. It is
undemonstrated and unproved—in fact, may truthfully be said to be
undemonstrable and unprovable. Some have gone so far as to say
that its claimed properties and qualities render it "unthinkable" as
well. And yet, Science finds itself compelled to assume that the
Ether, or "something like it" exists, or else cease speculating about it.
It belongs to the realm of pure theory, and yet, many writers treat it
as if it were a positively demonstrated and proven fact. Let us
examine into the nature of Science's problem, and her attempted
solution, and the trouble arising therefrom.
Light travels at the rate of 184,000 miles a second. Remember,
that Light and Heat are that which we call by those names only

when considered in connection with Substance. According to the
theory, Light in the Sun's atmosphere is transformed into a Light-
wave of the Ether on its travels to the earth, and only when the
"wave" comes in contact with the Substance on the earth's body or
atmosphere does it become again transformed into Light as we
know it. In its travels through space it meets with no Substance, and
has nothing to "turn into light"—consequently Space (between
worlds) is in a state of absolute darkness. The same is true of Heat,
and inter-world Space is absolutely cold, although passing through it
are countless heat-waves of great intensity, which, later on, will be
transformed into Heat when they reach the Substance, the earth.
The same is true of Electricity and Magnetism.
Although the Ether, as we have seen, is a purely theoretical
substance, yet Science has found it reasonable to conclude that it
must be possessed of certain attributes in order to account for
certain known facts. Thus, it is said to be frictionless, else the
worlds, suns and planets could not pass freely through it, nor could
the light and heat waves travel at such a tremendous rate. It also is
thought to have something like Inertia, because Motion once started
in it persists until stopped; because it is at a state of rest until
Motion is imparted to it; and because it takes a fraction of time to
impart motion to it. It is thought to be different from Substance in
any of its known forms, for many reasons, among such being the
fact that no known form of Substance could carry vibrations through
space at the rate of 184,000 miles a second. And Light and Heat
waves travel at that rate, and have forms and shapes, and lengths of
their own. Light for instance, vibrates on two planes, and a light-
wave is something like a Greek cross, thus (-|-), having a horizontal
and a vertical line, or plane of vibration. And the Ether cannot be a
fluid of any degree, because a fluid cannot transmit cross vibrations
at all. And it cannot be a Solid, because a Solid could not stand
vibrations at such a terrific speed, and still remain a Solid. And yet,
to transmit the two-plane light waves, the Ether must have a certain
degree of Rigidity, else the waves could not travel. Lord Kelvin
estimated this degree of Rigidity as about 19,000,000,000th of the

rigidity of the hardest steel. So, you see, Science is compelled to
assume that the Ether is "a continuous, Frictionless medium,
possessing both Inertia and Rigidity." Some scientists have thought it
to be a kind of "elastic jelly."
Of the Ether, Prof. Oliver Lodge has said, "We have to try and
realize the idea of a perfectly continuous, subtle, incompressible
substance, pervading all Space, and penetrating between the
molecules of ordinary Matter, which are imbedded in it, and
connected to one another by its means. And we must regard it as
the one universal medium by which all actions between bodies are
carried on. This, then, is its function—to act as the transmitter of
motion and energy."
To give you an idea of the wonderful thing that Science is
compelled to think of the Ether as being, by reason of the qualities it
is compelled to ascribe to it—although it confesses itself unable to
"imagine" the nature of the "Thing" which it has created in bits by
the adding and bestowing of qualities which were made necessary
by the logical requirements of the case—let us take a hurried view of
the Thing as the several departments of Science say it must be
thought of.
To meet the requirements of the case, Science says that The
Universal Ether must be Substance infinitely more rare and
evanescent than the finest gas or vapor known to Science, even in
its rarest condition. It must convey Heat in the manner of an
infinitely Solid body—and yet it must not be a Solid. It must be
transparent and invisible. It must be Frictionless, and yet
Incompressible. It cannot be a Fluid. It cannot have Attraction for
Substance, such as all Substance has. Nor can it have Weight—that
is, it is not subject to Gravitation. It is beyond the reach of any
known scientific instrument, even of the greatest power, and it
refuses to register itself in any way, either to senses or instruments.
It cannot be known "of itself," but may only be recognized as
existent by the "things" for which it acts as a medium or transmitting
agent. It must convey Energy and Motion, yet it must not take up

any part of either from the Matter in its midst. It must not absorb
any of the Heat, Light or Electricity. It must fill up the spaces
between the worlds, as well as the most minute space between the
Molecules, Atoms and Corpuscles, or any other minute particle of
Substance, either known by name to Science now or which may be
discovered or imagined later as a necessity of some conception
regarding the nature of Substance. In short, The Universal Ether, in
order to do the things attributed to it, must be more solid than
Solids; more Vapor-like and Gas-like than Vapor or Gas; more fluid
than Fluids; infinitely less rigid than steel, and yet infinitely stronger
than the strongest steel. It must be a substance having the qualities
of a vacuum. It must be continuous and not composed of Particles,
Atoms or Molecules. It must be an "everything" in some respects,
and yet a "nothing" in others. It must not be Substance, and yet it
must carry Substance within its ocean of dimensions, and, besides,
interpenetrate the most minute space between the particles of
Substance. It must not be Energy or Force, and yet Science has
been considering Energy and Force as but "interruptions of rest" or
"agitations" within, and of, itself.
So you see that this mysterious, wonderful Universal Ether—in
order to "be" at all—must be a "Something" possessing certain
qualities or properties of Substance—many of the properties of
qualities being exactly contradictory and opposed to each other—and
yet it cannot be Substance as we know it. It is a Paradoxical thing. It
could only belong to another and an entirely different order of
existence from that of Substance as we know it. It must possess
characteristics and properties of an order as yet unknown to us by
name—for which the material world contains no analogy—for which
Substance has no analogues. It must be a far more complex thing
than is even the most complex thing we call Matter, or that which we
call Force or Energy. And yet, it has been claimed that it would
explain both—yes, contain within itself the possibility of both.
And yet, in face of what has just been said, the writer must
confess, humbly and with a full realization of the enormity of the
offence, that he supposes advancing a theory, a little further on in

this book that will attempt to identify this Something—this Universal
Ether—with a Something else that we know, although not through
the senses or by means of instruments. Bear with him kindly, he
begs of you, while he proceeds gradually along the path that leads
to the theory.
Scientists have compared Substance moving through the Ether as
a coarse seive moving through water, the latter making room for the
passage of the seive, and then closing up behind it. If this be
amended by the idea that the moving seive, while allowing the water
to pass through it freely, still carries along with it a thin film of water
which clings to the wires of the seive by adhesion—if there be
admitted this "clinging film" as well as the body of the water through
which the seive moves—then the illustration answers quite well as a
crude illustration of Substance and "The Ether." This fact is important
in view of the theory that will be advanced, further on in this book.
Prof. Lodge, in his interesting work, "Modern Views of Electricity,"
mentions a number of experiments tending to prove the above
mentioned fact, which is not so generally known as other facts
relating to the Ether.
Until the discovery of Radiant Matter (bringing with it the new
theories of the Corpuscle or Electron, etc.), brushed aside into the
dust heap many generally accepted scientific theories regarding the
nature of Substance, the favorite and most popular theory was what
was known as the "Vortex-ring" theory of the Atom. This theory held
that the atoms of Substance were but vortex-rings of the Ether,
having had motion communicated to them in some way, and which
afterwards acquired other motions, and which finally become
apparent to our senses as Substance. In other words, the Atom was
supposed to be a vortex-ring of Ether, acted upon by Force, in some
unknown way, the character, nature and properties of the Atom
being determined by the shape and size of the vortex-ring; the rate
of motion; etc., etc.
The new discoveries of Science, however, have set aside (at least
temporarily) this "vortex-ring" theory, and at present Science seems

to find its "latest thing in Substance," in the theory that Substance—
at the last—seems to be the Corpuscle or Electron. In other words,
after many years of fancied security in a settled theory regarding the
nature of Substance, Science once more finds itself compelled to
take up the search for the origin of things. But the theory of the
Ether remains—and is likely to—although the names applied to it will
change. By some it is still believed that in the Ether, a little further
removed, rests the origin of Substance and that the Corpuscle may
be the "vortex-ring" product, instead of the Atom.
It will be noticed that Science has made no serious attempt to
connect the phenomenon of Gravitation or Attraction with the Ether.
Gravitation stands alone—an "outsider" among the Forces,
responding to none of their laws—needing no time in which to travel
—needing no medium like the Ether in which to transmit "waves"—
fearing no obstacle or interfering body, but passing right through the
same—different, different, different. And we shall see why this
difference, when we reach the point where our theory brings us to
the point where we must substitute "something else" for that Great
Paradoxical General Solvent of Modern Science—the Ether of
Aristotle. We shall reach the point after a brief consideration of
Motion, Force and Energy.

T
CHAPTER VIII
THE FORCES OF NATURE
HE Substance filling the Universe is in constant and unceasing
Motion. Motion is evidenced in every physical and chemical
process and change, and manifested in the constant interchange of
position of the Particles of Substance.
There is absolutely no rest in Nature—everything is constantly
changing—moving—and vibrating. Building-up processes are ever at
work forming larger masses or bodies of the Particles—and tearing-
down processes, disintegration and decomposition of Molecules and
Atoms, and Corpuscles, are constantly at work also. Nature
maintains a constant balance among her Forces. If the building-up
energies and forces were allowed full sway, then all the Particles in
the Universe ultimately would gravitate to a common centre, thus
forming a compact and solid Mass, which would thus dwell for
Eternity, unless the Creative Power should move upon it and again
scatter its Particles in all directions. And, if the tearing-down, and
dispersive forces and energies were allowed full sway, the Particles
would fly apart and would remain asunder for Eternity, unless called
together by some new Creative fiat.
But Nature pits one force against another, maintaining an
equilibrium. The result is constant play and inter-play of forces,
causing distribution, and redistribution of Particles, following the
gathering-together and building-up processes.
There is no lost motion, or waste force. One form of force and
motion is converted into another, and so on, and on. Nothing is lost
—all force is conserved, as we shall see as we proceed.
In the public mind—or rather, in the mind of that part of the public
which think of the matter at all—there seems to be an idea that
"Force" is something of the nature of an entity, separate from

Substance or Mind—something that pounces down upon Substance
and drives it along by presence from without. The ancient
philosophers regarded Substance as acted upon from without by an
entity called Force, Substance being regarded as absolutely inert and
"dead." This idea, which is still held by the average person, owing,
doubtless, to the survival of old forms of expression, was generally
held by philosophers until the time of Descartes and Newton. This
old idea was due to the teachings of Aristotle—he of the Ether
Theory—and Science and Philosophy were timid about shaking off
the Aristotelian dogmas. Others held that Light, Heat and Electricity
were "fluids" conveyed from body to body—in fact the general public
still entertains this idea regarding Electricity, owing to the use of the
term "the Electric fluid."
The present teaching of Science is that Force is the result of the
motion of the Particles of Substance, and, of course, originates from
within, rather than from without. It is true that Motion may be
communicated to a body by means of another body in Motion
imparting the same to it, but that does not alter the case, for the
Original Motion came from the movement and vibration of the
Particles of Substance, although it may have passed through many
stages of transformation, change and transmission in its progress.
The only exception to the rule is Gravitation, which is a form of
Force, the nature of which is unknown to Science, although its laws
of operation, etc., are understood. We shall learn some new facts
about Gravitation in the forthcoming chapters of this book.
It will be well for us to remember this fact, in our consideration of
Force and Motion—that Force and Motion originate from the inherent
property of Motion passed by the Particles of Substance, and come
from within, not from without. This is the best teaching of Modern
Science, and also, forms an important part of the Theory of Dynamic
Thought which is advanced in this book. Buchner, the author of
"Force and Matter," vigorously insists upon this conception, saying,
among many other similar expressions: "Force may be defined as a
condition of activity or a motion of matter, or of the minutest
particles of matter or a capacity thereof."

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