Value And Distribution a Critical And Constructive Study

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, pp. 351, 353).
^' Despite the fact that the discussion here avowedly concerns itself not with the laborer's pains, discomforts, and sacrifices, but 382 VALUE AND DISTRIBUTION But once again, what about the entrepreneur's services as items of costs? "In calculating the outgoings, the head of with the employer's wage expenditure — not with the capitalist's for- bearings and abstinences, but with the borrower's outlay of hire, — the temptation is yet almost irresistible to investigate the causes
... of the facts, to set afield to explain what, to the entrepreneur, are brute and definitive data, but which are evidently world-distant from ultimate resting-places for thought. Cairnes, it will be recalled, was so impressed with the ultimate character of human life, in its expression by eff'ort and pain, so impressed also with the non-finality and non- reality of the entrepreneur point of view and computation, that, breaking with Mill, he abandoned it entirely as a significant cost category.

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