 In line with this consideration, Mill distinguishes between act, content and object of a judgement. The content of a judgement accounts for its representational connection to the external world. And the truth of a judgement depends on its object, that is, the state of affairs represented by the content. Thus when it comes to identifying valid inferences, logic must focus on objects (1843, 87). Mill’s theory of judgements and their truth involves a rejection of ‘conceptualism’, the view that the objects of judgements are mental, and that ‘a proposition is the expression of a relation between two ideas’ (1843, 109). Against this view Mill insists that ‘propositions … are not assertions respecting our ideas of things, but assertions respecting the things themselves’ (1843, 88).