The analysis in the quoted paper is an attempt to calculate the induced polarization response of a two‐layer flat earth. The upper layer is a homogeneous overburden of thickness h with a resistivity [Formula: see text] and a dielectric constant of [Formula: see text]. The lower (semi‐infinite) medium which is the “aquifer” has a resistivity [Formula: see text] and dielectric constant [Formula: see text]. The value of the relaxation voltage as seen at the potential electrodes “immediately after” the current is shut off is designated Δϕ. The A’s of the above paper present a method for calculating the ratio Δϕ/V where V is the steady voltage across the potential electrodes during the time of current flow.