"In Euler's work on the elastica the rod is thought of as a line of particles which resists bending. The theory of the flexure of beams of finite section was considered by Coulomb... [by investigating] the equation of equilibrium obtained by resolving horizontally the forces which act upon the part of the beam cut off by one of its normal sections, as well as of the equation of moments. He... thus... obtain[ed] the true position of the "neutral line," or axis of equilibrium, and he also made a correct calculation of the moment of the elastic forces. His theory of beams is the most exact of those [that assume] the stress in a bent beam arises wholly from the extension and contraction of its longitudinal filaments, and... ."