William Walker Atkinson (December 5, 1862 - November 22, 1932) was an attorney, merchant, publisher, and author, as well as an occultist and an American pioneer of the New Thought movement.

He is the author of the pseudonymous works attributed to Theron Q.

Dumont and Yogi Ramacharaka.He wrote an estimated 100 books, all in the last 30 years of his life. He was mentioned in past editions of Who's Who in America, in Religious Leaders of America, and in similar publications.

His works have remained in print more or less continuously since 1900.

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"Reasoning" is defined "The act, process or art of exercising the faculty of reason; the act or faculty of employing reason in argument; argumentation, ratiocination; reasoning power; disputation, discussion, argumentation."

Stewart "The word reason itself is far from being precise in its meaning. In common and popular discourse it denotes that power by which we distinguish truth from falsehood, and right from wrong, and by which we are enabled to combine means for the attainment of particular ends."