Second referee's report by Geoffrey Ingram Taylor, on a paper 'The resistivity of polycrystalline wires in relation to plastic deformation, and the mechanism of plastic flow' by Edward Neville Da Costa Andrade and Bruce Chalmers Sectional committee: Physics If he misunderstood the last paper, he is misunderstanding the reply too. Their reply is directed to criticisms that he did not make. Their explanations may be correct as a qualitatively, but their attempt to put it into a quantitative form is 'so unsound as to be of very little value'. [Published in Proceedings of the Royal Society A, 1932]. Endorsed on verso as received 2 April 1932. April 1932