Again, we find, a page or two earlier in the "Account of Carnot's Theory," the question asked with respect to the heat evolved in the circuit of a magneto-electric machine, "Is the heat which is evolved in one part of the closed conductor merely transferred from those parts which are subject to the inducing influence?" and the statement made that Joule had examined this question, and decided that it must be answered in the negative. But Thomson goes on to say, "Before we can finally conclude that heat is absolutely generated in such operations, it would be necessary to prove that the inducing magnet does not become lower in temperature and thus compensate for the heat evolved in the conductor." Here, apparently, the idea of work done in moving the magnet, or the conductor in the magnetic field, is not present to Thomson's mind; for if it had been, the idea that the work thus spent might have its equivalent, in part, at least, in heat generated in the circuit, would no doubt have occurred to him and been stated. This idea had been used just a year before by Helmholtz, in his essay "Die Erhaltung der Kraft," to account for the heat produced in the circuit by the induced current, that is, to answer the first question put above in the sense in which Joule answered it. The subject, however, was fully worked out by Thomson in a paper published in the _Philosophical Magazine_ for December 1851, to which we shall refer later. Tables of the work performed by various steam engines working between different stated temperatures were given at the close of the "Account," and compared with the theoretical "duty" as calculated for Carnot's ideal perfect engine. Of course the theoretical duty was calculated from the temperatures of the boiler and condenser; the much greater fall of temperature from the furnace to the boiler was neglected as inevitable, so that the loss involved in that fall is not taken account of. Carnot's theory gave for the theoretical duty of one heat unit (equivalent to 1390 foot-pounds of work) 440 foot-pounds for boiler at 140° C. and condenser at 30° C.; and the best performance recorded was 253 foot-pounds, giving a percentage of 57.5 per cent. The worst was that of common engines consuming 12 lb. of coal per horse-power per hour, and gave 38.1 foot-pounds, or a percentage of 8.6 per cent. These percentages become on the dynamical theory 68 and 10.3, since the true theoretical duty for the heat unit is only 371 foot-pounds.