134 



PHILOSOPHICAL THOUGHT. 



historical or psychological origins and sources on the one 

 side, for philosophical or actual justification on the other. 

 In general it may be said that the interest has gradually 

 moved away from the philosophical or purely theoretical 

 to the historical treatment in all these and many other 

 departments. This tendency has been very much strength- 

 ened, not only from outside by the view which has been 

 independently established in the natural sciences under the 

 influence of Darwin, but also from inside, i.e., in the very 

 heart of the learned schools themselves, upon which the 

 spirit of the Hegelian philosophy, with its motto " that 

 everything real is reasonable," has consciously or uncon- 

 32. sciously exerted an enormous influence. This contrast 

 oftreatment between what we may call the historical and the philo- 

 sophical treatment has also existed in that great cluster 

 of studies, in that stupendous edifice of learning which the 

 genius of the German nation has erected in the course of 

 the nineteenth century classical philology. Only here 

 the opposition to the broad historical treatment of 

 classical studies which emanated from Gottingen has not 

 been what we can term philosophical, but chose rather 

 for its foundation the systematic and methodical study of 

 the two classical languages. It is, however, interesting to 

 note that the greatest exponent of this the most influ- 

 ential of classical schools abroad, Gottfried Hermann of 



in classical 



to note that a profession which deals 

 practically with such matters has 

 not received as yet any indepen- 

 dent recognition or standing in Ger- 

 many. I refer to what the more 

 practical tendencies of this country 

 have created as the special profes- 

 sion of accountants and auditors. 

 The duties and qualifications of this 



specifically British body of profes- 

 sional men are still difficult to 

 explain to foreigners. I believe 

 that in most cases the duties of 

 the auditor are performed in Ger- 

 many by members of the legal pro- 

 fession, who have all a university 

 training. 



