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fLUID fLOW...........

I need help with the following question:

"A simple instrument used to measure a fluids viscosity consists of two equal containers at different heights, connected by a U-shaped narrow capillary. The higher container and the capillary are filled with the fluid whose viscosity is to be measured, whilst the lower, 2nd container stays empty at first. The fluid is allowed to flow from the higher container into the lower container, and the time taken to do this is measured. The flow through the capillary can be assumed to be laminar. From this measuement the viscosity of the fluid can be obtained"

Use the extended form of Bernouilli's equation to derive a relation between the difference in the height of the fluid surfaces and the friction losses that occur in the system. Where would you expext losses to occur?

Any offers on how to derive the equation???