published in Linguistinue historierne et p« 175-198) nouns and vorbs are to be found in all languages of the worldc. This universal distinction corresponds to a distinction between things ond processos, and is accompanied by a grammatical distinction of the types Declension/C on jugation« Of course the terms “noun8, 8declension0, etc0 must in this context be taken in a wider sense than is normally done« By anchoring, as it were, the verb in the processes Meillet tries to deduce the various conjugational categories The several parts of speech, as conceived by the ancient grammarians, Meillet says, are not distinguished on homogenous principles, nor are thss*» eight parts of speech found in all languages of the world0 Meillet asserts that there are only two kinds of words, which are clearly opposed to each other, and whose distinction is universal (cfe Meillet11 s essay "Le caractere cone ret du mot.".. L«H0IT pp« 9^23, in which he says that words proper must be either nouns or verbs)« It must, however, be noticed that Meillet use3 the term "word11 (‘mot®) in different senses in different contexts« Meillet himself was conscious of this difficulty (cf0 Meillet: "L8evolution des formes grammaticales")« See, in this connexion, the introduction to Diderichsen: "Morpheme categories in modern Danish", TCLC V, pp0 134-155 (1949)° Diderichsen8s formulation of the sign relation nay, however, give rise to misunderstanding« Analysing the Old Church Slavic expression r^kg. "hand8 we find the (syllables) r^~lca, or, analysing still further, whereas the extrinsic units resulting from a projection of content-units on to the ex- pression plane ore different: rok-a« Similar instances of incongruence between intrinsic and extrinsic units are found in the contentc In the study of con- jugationol categories, we face immediately the many problems specifically associated with extrinsic units« See Hjelmslev, "La stratification du langage", TCLC XII, ppa 36-4$, especially pp« 62 ff TCLC V, pp« 97-111j