Viscosity is the property of a fluid by virtue of which an internal resistance comes into play when the liquid is in motion, and opposes the relative motion between its different layers. Thus, it is the resistance of a fluid to flow. When liquid flows over flat surface, a backward viscous force acts tangentially to every layer. This force depends upon the area of the layer, velocity of the layer, and the distance of the layer from the surface.
This video explains how to determine the coefficient of viscosity of a given viscous liquid by measuring terminal velocity of a given spherical body.