Surely no one will give him one-tenth of the capital disbursed in wages, perhaps not so much even as the prime cost of the raw materials. Therefore, though the assertion that "the creation of value does not depend on the finishing of the product" may be strictly true under certain circumstances, it need not be and is not always true. And, if it is meant to imply or suggest that the creation of value in a manufactured article does not depend upon the finishing of that article, a more serious error could hardly be propounded.