This paper deals with the long-standing conflict between interpretations of thermoelectricity based on the original reversible thermodynamics of W. Thomson and the later irreversible thermodynamics of L. Onsager. It is shown that, by a slight modification of the Maxwellian relaxation treated in a previous paper (J. Goddard and K. Kamrin. Proc. Roy. Soc. A 475.2226 (2019): 20190144), Onsager's symmetry is simply a reflection of the underlying symmetry of equilibrium thermodynamics. It is also shown that a modern interpretation of Thomson's thermodynamics, as given recently by the present author, reveals thermoelectricity to be the analog of a fluid-mechanical transport process with the limit of thermodynamic equilibrium corresponding to the convection-dominated regime of large Péclet number. "Die ... Theorie ist so schön in sich abgeschlossen, dass die Möglichkeit irher vollständig Übereinstimmung mit den Thatsachen nicht geleugnet werden kann." L. Boltzmann (1887). Comment on Thomson's theory of thermoelectricity. 5