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expense； when dinner is provided for 1200 persons 。。。 。。。 。。。 。。。 。。。 。。。 。。。 1 15 2 1/4
This sum （1L。 15s。 2 1/4d。） divided by 1200； the number of portions of soup furnished； gives for each portion a mere trifle
more than ONE THIRD OF A PENNY； or exactly 422/1200 of a penny； the weight of each portion being about 20 ounces。
But； moderate as these expenses are； which have attended the feeding of the Poor of Munich； they have lately been reduced still farther by introducing the use of potatoes。These most valuable vegetables were hardly known in Bavaria till very lately； and so strong was the aversion of the public； and particularly of the Poor； against them； at the time when we began to make use of them in the public kitchen of the House of Industry in Munich； that we were absolutely obliged； at first； to introduce them by stealth。A private room in a retired corner was fitted up as a kitchen for cooking them； and it was necessary to disguise them； by boiling them down entirely； and destroying their form and texture； to prevent their being detected：but the Poor soon found that their soup was improved in its qualities； and they testified their approbation of the change that had been made in it so generally and loudly； that it was at last thought to be no longer necessary to conceal from them the secret of its composition； and they are now grown so fond of potatoes that they would not easily be satisfied without them。
The employing of potatoes as an ingredient in the soup has enabled us to make a considerable saving in the other more costly materials； as may be seen by comparing the following receipt with that already given。
SOUP； No II。
Ingredients。 Weight Cost in Avoirdupois。 sterling money。 lb。 oz。 L。 s。 d。 2 viertls of pearl barley 。。。 。。。 70 9 0 5 9 13/22 2 viertls of peas 。。。 。。。 。。。 65 10 0 3 7 5/8 8 viertls of potatoes 。。。 。。。 230 4 0 1 9 9/11 Cuttings of bread 。。。 。。。 。。。 69 10 0 10 2 4/11 Salt 。。。 。。。 。。。 。。。 。。。 。。。 19 13 0 1 2 1/2 Vinegar 。。。 。。。 。。。 。。。 。。。 46 13 0 1 5 1/2 Water 。。。 。。。 。。。 。。。 。。。 。。。 982 15 … Total weight 1485 10 Expenses for fuel； servants； repairs； etc。 as before 。。。 。。。 。。。 。。。 。。。 。。。 。。。 0 3 5 5/12 Total daily expence； when dinner is provided for 1200 persons 。。。 。。。 。。。 。。。 。。。 。。。 。。。 1 7 6 2/3
This sum （1L。 7s。 6 2/3。） divided by 1200； the number of portions of soup； gives for each portion ONE FARTHING very nearly； or accurately； 1 1/40 farthing。
The quantity of each of the ingredients contained in one portion of soup is as follows：
In avoirdupois weight。 Ingredients。 Soup； No I。 Soup； No II。
Of pearl barley 1 1058/1200 0 1129/1200 Of peas 。。。 。。。 1 960/1200 0 1050/1200 Of potatoes 。。。 3 84/1200 Of bread 。。。 。。。 0 1114/1200 0 1114/1200 … Total solids 4 772/1200 5 977/1200 Of salt 。。。 。。。 0 316/1200 0 316/1200 Of weak vinegar 0 748/1200 0 748/1200 Of water 。。。 。。。 14 432/1200 13 127/1200 … Total 19 968/1200 19 968/1200
The expence of preparing these soups will vary with the prices of the articles of which they are composed； but as the quantities of the ingredients； determined by weight； are here given； it will be easy to ascertain exactly what they will cost in any case whatever。
Suppose； for instance； it were required to determine how much 1200 portions of the Soup； No。 I。 would cost in London at this present moment； （the 12th of November 1795；） when all kinds of provisions are uncommonly dear。 I see by a printed report of the Board of Agriculture； of the day before yesterday （November 10）； that the prices of the articles necessary for preparing these soups were as follows：
Barley； per bushel weighing 46lb。 at 5s。 6d。 which gives for each pound about 1 1/2d； but prepared as pearl barley； it will cost at least two pence per pound＇6＇。
Boiling peas per bushel； weighing 61 1/4lb。 （at 10s。） which gives for each pound nearly 1 1/2d。
Potatoes； per bushel； weighing 58 1/2lb。 at 2s。 6d。 which gives nearly one halfpenny for each pound。
And I find that a quartern loaf of wheaten bread； weighing 4lb。 5oz。 costs now in London 1s。 0 1/4d。；this bread must therefore be reckoned at 11 25/69 farthings per pound。
Salt costs 1 1/2。 per pound； and vinegar （which is probably six times as strong as that stuff called vinegar which is used in the kitchen of the House of Industry at Munich） costs 1s。 8d。 per gallon。
This being premised； the computations may be made as follows：
Expence of preparing in London； in the month of November 1795； 1200 portions of the Soup； No I。
lb oz s d L。 s。 d。 141 2 pearl barley； at 0 2 per lb。 1 12 6 131 4 peas； at 0 1 1/2 0 16 4 69 10 wheaten bread； at 0 11 25/99 0 16 6 19 13 salt； at 0 1 1/2 0 2 5 1/2 Vinegar； one gallon； at 1 8 0 1 8 Expences for fuel； servants； kitchen furniture； etc。 reckoning three times as much as those articles of expence amount to daily at Munich 。。。 。。。 。。。 。。。 。。。 0 10 4 1/4 … Total 3 9 9 1/4
Which sum （3L。 9s。 9 1/4d。） divided by 1200； the number of portions of soup； gives 2 951/1200 farthings； or nearly 2 3/4 farthings for each portion。
For the Soup； No II。 it will be； lb。 oz。 s。 d。 L。 s。 d。 70 9 pearl barley； at 0 2 0 11 9 65 10 peas； at 0 1 1/2 0 8 2 230 4 potatoes； at 0 0 1/2 0 13 9 69 10 bread； at 0 11 25/65 0 16 6 19 13 salt； at 0 1 1/2 0 2 5 1/2 Vinegar； one gallon 0 1 8 Expenses for fuel； servants； etc。 0 10 4 1/4 … Total 3 4 7 3/4
This sum （3L。 4s。 7 3/4d。） divided by 1200； the number of portions； gives for each 2 1/2 farthings very nearly。
This soup comes much higher here in London； than it would do in most other parts of Great Britain； on account of the very high price of potatoes in this city； but in most parts of the kingdom； and certainly in every part of Ireland； it may be furnished； even at this present moment； notwithstanding the uncommonly high prices of provisions； at less than ONE HALFPENNY the portion of 20 ounces。
Though the object most attended to in composing these soups was to render them wholesome and nourishing； yet they are very far from being unpalatable。The basis of the soups； which is water prepared and thickened by barley； is well calculated to receive； and to convey to the palate in an agreeable manner； every thing that is savoury in the other ingredients； and the dry bread rendering mastication necessary； prolongs the action of the Food upon the organs of taste； and by that means increases and PROLONGS the enjoyment of eating。
But though these soups are very good and nourishing； yet they certainly are capable of a variety of improvements。The most obvious means of improving them is to mix with them a small quantity of salted meat； boiled； and cut into very small pieces； （the smaller the better；） and to fry the bread that is put into them in butter； or in the fat of salted pork or bacon。
The bread； by being fried； is not only rendered much harder； but being impregnated with a fat or oily substance it remains hard after it is put into the soup； the water not being able to penetrate it and soften it。
All good cooks put fried bread； cut into small square pieces； in peas…soup； but I much doubt whether they are aware of the very great importance of that practice； or that they have any just idea of the MANNER in which the bread improves the soup。
The best kind of meat for mixing with these soups is salted pork； or bacon； or smoked beef。
Whatever meat is used； it ought to be boiled either in clear water or in the soup； and after it is boiled； it ought to be cut into very small pieces； as small perhaps； as barley…corns。The bread may be cut in pieces of the size of large peas； or in thin slices； and after it is fried； it may be mixed with the meat and put into the soup…dishes； and the soup poured on them when it is served out。
Another method of improving this soup is to mix it with small dumplins； or meat…balls； made of bread； flour； and smoked beef； ham； or any other kind of salted meat； or of liver cut into small pieces； or rather MINCED； as it is called。These dumplins may be boiled either in the soup or in clear water； and put into the soup when it is served out。
As the meat in these compositions is designed rather to please the palate than for any thing else； the soup being sufficiently nourishing without it； it is or much importance that it be reduced to very small