This paper deals with the long-standing conflict between interpretations of thermoelectricity based on original reversible thermodynamics Thomson and later irreversible Onsager. It is shown that, by a slight modification Maxwellian relaxation treated in previous [J. Goddard K. Kamrin, “Dissipation potentials from elastic collapse,” Proc. R. Soc. A 475, 20190144 (2019)], Onsager's symmetry simpl...