Most of us regard profits as something entirely different from rent, wages, or interest. When a friendly manufacturer says that he will sell us one of his products at cost we assume at once, and correctly so, that he has in mind merely to forego his profits. Why should he not also share with us a portion of his income arising from his land or capital? One is just as legitimately his as the other. In any case his total income is decreased by just so much. We would not expect a laborer to donate us an hour's work; nor a capitalist, the use of a hundred dollars for a month's time; nor a landowner, the use of a piece of his land. Why then are we not surprised when some one offers to make a gift of his profits? The difference lies no doubt in the fact that profits are not salable, that the sacrifice made to get them is not so noticeable, and that they are residual. Whatever the reason for its existence, the general notion prevails that profits can be eliminated easier than rent, wages, or interest.