Originally published in 1937. This book addresses the importance of the theory of values that rests on a general metaphysical understanding founded on a comprehensive view of all aspects of the world. The author speaks against the absolutist theories with a realistic one encompassing a theory of space and time and considering value as an object of immediate intuition. These great philosophical questions feed into discussions of the philosophy of religion and of science. Garnett distinguishes between spiritual and other values on the ground that the spiritual values are not subjective to satiety, while other values are. He contends that our knowledge of mind is as direct and reliable as our knowledge of the physical world. This is an important early book by an influential 20^th Century thinker.