 Windelband defined philosophy as a “critical science about universal values”. He considered philosophical statements to be not mere judgements but rather assessments, dealing with some fundamental values, the value of truth being one of the most important among them. This latter value is to be studied by logic as a special philosophical discipline. Thus, from a value-theoretical standpoint, the main task of philosophy, taken generally, is to establish the principles of logical, ethical and aesthetical assessments, and Windelband accordingly highlighted the triad of basic values: “true”, “good” and “beautiful”. Later this triad was taken up by Frege in 1918 when he defined the subject-matter of logic (see below). Gabriel points out (1984: 374) that this connection between logic and a value theory can be traced back to Hermann Lotze, whose seminars in Göttingen were attended by both Windelband and Frege.