1 teaspoonful makes 1 large cup. 4 teaspoonfuls make a quart of tea.

1 heaping cupful is 14 teaspoonfuls, and makes 1 gallon of tea if mixed tea is used and allowed some time to draw.

2 heaping .cupfuls of tea is a quarter of a pound, and makes 2 gallons, or the same number of cups as a pound of coffee, or about 30 as cups are filled.

There are many who claim to make 2 1/2 gallons of coffee from a pound, and the same will increase the quantity of tea to the pound but it must be at a disadvantage to the good quality of the articles. It is probable that where a business is successful in spite of a poor quality of tea and coffee provided, it would be still more successful with that point upheld.

On the other hand a great deal of dissatisfaction is caused in hotels through an unsystematic way of making the tea; because there is really scarcely anything to be done that little is slighted; a quantity of tea much too large is thrown into water that does not boil, in the hope to obtain tea the quicker, which is bad at first; but afterwards the tea becomes so strong that nobody can drink it. There should be a measnre of some sort always in the tea box, that there may be no excuse for dipping it up by uncounted bandfuls.

When the tea becomes so that it looks like coffee in the cups, yet has neither strength nor fragrance and of course is unfit to drink, it may be partly due to the use of black tea, but it is the certain result of allowing the tea to stand and boil too long, no matter what kind of tea may be provided.

The best way to make tea for a larger quantity than can be supplied from the family tea-pot is to put the measured amount required into a box made like a quart measure, of perforated tin, having a lid to fasten on, and drop it into an urn of boiling water, containing the right proportion, and then stop the boiling and allow 1/2 hour for the tea to draw. The box must be large enough to allow the tea to swell and the water to circulate through it. Before all the tea is drawn off add more boiling water -a fourth as much as was used at the first - for the second drawing. On an average each person takes 2 teaspoon-fuls of sugar to each cup of tea - that is 1 ounce. In some good restaurants the plan adopted is to give with each cup three lumps of sugar in a butter-chip or very small saucer; and a correspondingly small individual pitcher with 2 table-spoonfuls of cream.

Cost of material - 4 ounces tea 20, sugar 20, cream 30; 70c - 35 cups tea for 70c, 2c a cup.