 Meinong, being an ethical relativist and cognitivist, emphasizes that the presence of moral values is an empirical fact (1894: 170), and ethics, like value theory in general, is an empirical science (1894: 225). Against the reproach for having fallen victim to a kind of naturalistic fallacy, Meinong could reply, first, the he does not confuse the intellectual, cognitive side with the emotional one, and second, that some facts are constituted by the intentional (emotional and intellectual) attitudes of an individual or the members of a community and, because of that, acquire a valuative character and a normative strength. 