 In Content and Object, Twardowski had given a coherent account of how judgments such as ‘The aether does not exist’ work on the basis of the systematization of the notion of ‘object of a presentation.’ That systematization however had implications for the theory of judgment which went far beyond the account of judgments such as ‘The aether does not exist.’ Although Content and Object contains little on the theory of judgment, Twardowski was well aware of those implications. A letter to Meinong is evidence that Twardowski was developing a theory of judgment which continued the work initiated by Content and Object, whose first main outline can be found in Twardowski's manuscripts Logik 1894/5 and Logika 1895/6 (Betti &amp; van der Schaar 2004, Betti 2005).