Everyone knows that if paddles be revolved rapidly in a vessel containing a liquid, such as a churn, or the like, the liquid will offer considerable resistance to their motion, the amount of resistance depending upon the nature of the liquid, and the rapidity of the motion. Our scientific instruments have determined the fact to be that the B. T. U. developed in the liquid and on the paddles is the exact equivalent to the foot-pounds of energy required to drive the paddles, i. e., the number of B. T. U. is 778 times the number of foot-pounds. An engine is run with steam--the engine drives an electric generator. Electricity is developed. This electricity is conducted over a wire to a motor. It is always found that not as much energy can be derived from the motor as is supplied from the generator to the wire. Where is the loss? It is found that the loss is in the resistance of the wire to the current, and that the wire is warmed--possibly not sufficient to be perceptible to the ordinary sense of touch, and, yet, it is warmed to some extent, and the B. T. U., developed in, and radiated away by the wire, amounts precisely and exactly to the difference in foot-pounds between the energy supplied to the wire at one end of the wire, and the energy supplied by the wire at its other end. Capillary Attraction is one form of motion by which liquids are elevated and carried considerable distance. The moisture is taken from the earth and carried up the trunks of trees, and out through their limbs to their leaves. This cannot be done without force and energy, but where is the heat? It has been determined and proven that there is an expenditure of heat in doing that work, and that the expenditure of heat is precisely equivalent to the work done. It is hardly believable that there is a loss of heat by coal oil or water, or other liquid performing the work of ascending the wick, and yet, science has determined that that work is only done at the expense of that other form of energy--heat. If an object falls a distance of twenty feet, and it strikes one end of a lever having two arms of equal length, and at the other end of the lever there be a ball of equal weight, the other ball will be thrown upward twenty feet, less an allowance for the resistance of the air in the descent and ascent, and for the frictional resistance of the motion of the lever. It would throw a ball of twice the weight half the height by adjusting the levers properly. Or, it would throw a ball of one-third the weight three times as high, and so on. A ball rolling down an inclined plane is found to have a velocity, and consequently a striking force, and an energy equal to that acquired in falling the vertical distance of its descent, due allowance being made for the resistance offered to its rolling motion. It makes no difference whether the incline be great or small, the velocity, the energy are the same as though it had fallen perpendicularly through the same vertical distance.