is called Torricelu's theorem, which supposes indefinitely small
orifices with thin sides, and assumes that the upper surface of the
water and the orifices are under the same conditions as regards
atmospheric pressure. Conditions and size of sectional area of the
aperture, friction, resistance of the air to motion, and pressure of
the atmosphere are all neglected.
The value of g varies in different latitudes, but for all practical purposes is taken as equal to 32.2.