^"The unit of heat has hitherto been taken variously as the heat required to raise a pound of water at the freezing-point through 1° Fahrenheit or Centigrade, or, again, the heat necessary to raise a kilogramme of water 1° Centigrade. The inconvenience of a unit so entirely arbitrary is sufficiently apparent to justify the introduction of one based on the electro-magnetic system, viz. the heat generated in one second by the current of an Ampère flowing through the resistance of an Ohm. In absolute measure its value is 107 C.G.S. units, and, assuming Joule's equivalent as 42,000,000, it is the heat necessary to raise 0.238 grammes of water 1° Centigrade, or, approximately, the 1⁄1000th part of the arbitrary unit of a pound of water raised 1° Fahrenheit and the 1⁄4000th of the kilogramme of water raised 1° Centigrade. Such a heat unit, if found acceptable, might with great propriety, I think, be called the Joule, after the man who has done so much to develop the dynamical theory of heat."Carl Wilhelm Siemens, Report of the Fifty-Second Meeting of the British Association for the Advancement of Science. S. 6 f.