The late Dr. S.S. Huebner, of the University of Pennsylvania and American College of Life Underwriters fame, worked out the human life value concept, and as a salesman, he sold that concept to the industry and to the world. Dr. Huebner reasoned that man's human life value consists of two and only two estates.
World News, "The Concept of Human Life Values" (1931). Solomon S. Huebner Documents. 141.