 Although Windelband refers to the “philosophy of values” as a science, he emphasizes that philosophy does not rely on the methods of the empirical sciences. Philosophy is a second-order science that reflects on the methods and results of the various empirical disciplines in order to reveal the values “by virtue of which we can evaluate the form and extent of their validity” (1907: 9). Crucially, this reflective endeavor cannot be carried out by means of empirical investigation. Here, the distinction between the factual and the normative assumes a methodological dimension.