Price in first-class restaurants 30c, including bread, butter, and condiments. Boil 3 or 4 pounds corned beef for 3 hours or longer. Also 11/2 pounds salt pork about 1 hour.

Cook, cither by boiling or steaming, 1 head of cabbage, 8 small onions, 8 pieces each of carrots, turnips, parsnips, and beets, and 8 potatoes.

To serve, put a portion of every kind of vegetable in orderly shape in an 8-inch flat platter and a 4-oz slice of corned beef and 2-oz slice of salt pork on top.

Cost of material - 4 lbs corned beef at 7c will lose one-half by bone and shrink-age - 8 4-oz dishes 28c. Salt pork 8 dishes 20c, vegetables, nearly a pound weight in each dish, equal to 11/2 lbs gross raw at average 2c, lb for all kinds, 8 dishes, 12 lbs, 24c - total 72c for 8 dishes, 9c per dish. Add bread, butter and condiments to cost. Save the frying fat from the meat boiler.

Note. Cheap restaurants serve the above dinner for 15c,perhaps for less. The quantities can be cut down somewhat, the beef served with some bone in it, the vegetables often bought for less than half the quoted average or the dearer sorts left out.