A Text-Book of Astronomy - George C Comstock - Bog

A very common observation relating to the plane of the horizon is called "taking the sun's altitude," and consists in measuring the angle between the sun's rays and the plane of the horizon upon which they fall. This angle between a line and a plane appears slightly different from the angle between two lines, but is really the same thing, since it means the angle between the sun's rays and a line drawn in the plane of the horizon toward the point directly under the sun.