Bradley, F. H. (1922). Formal and material reasoning. In F. H. Bradley, The principles of logic, with commentary and terminal essays (pp. 519-534). New York, NY, US: Oxford University Press.
http://dx.doi.org/10.1037/13022-008
Discusses the relation of matter to form in logic. We see that no reasoning is absolutely formal, but that in logic, as indeed in all other sciences, there is a relative distinction of form and matter. We enter a repeated and final protest against the idea that action was subsumption under a form of activity. And we express, not a hope, but a pious wish that together with this false notion the syllogism might be banished. (PsycINFO Database Record (c) 2016 APA, all rights reserved)