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Let us begin with a brief review of the main documents which Scott had before him when he wrote his monumental Adam Smith as Student and Professor,[1] and the main assumptions which he made concerning their dates. First, there were "four documents, amounting to fifteen folio pages" which Scott discovered "amongst letters kept by Adam Smith.''[2] One of these documents, as Scott himself indicated, is very probably not by Smith, but a copy of a paper on prices which he had received from Lord Hailes.[3] A second, on moral philosophy, has recently been edited by Professor Raphael, who has quite properly questioned Scott's judgment as to date of composition, while indicating that it was probably written before the first edition of the Theory of Moral Sentiments in 1759.[4] The two remaining documents--the really relevant ones so far as the present article is concerned--deal more or less exclusively with the division of labour, and were thought by [ABSTRACT FROM AUTHOR]