This section is from the book "Cooking For Profit", by Jessup Whitehead. Also available from Amazon: Cooking for Profit.
There should be nearly as much fish used as potato, say 1 pound of salt codfish to 8 potatoes. Codfish balls cannot be made very good with cold mashed potatoes; all should be fresh boiled for the purpose and made up hot.
Steep a pound of codfish in water to freshen it, boil in two waters, pick free from bones, mash it thoroughly in a pan with a potato masher. Turn in the hot 1 potatoes and pound them together, add a seasoning of black pepper, very little butter and, if you choose, 1 egg or 2 or 3 yolks. Make up in balls either round or flattened with plenty of flour on the hands; drop in hot lard and fry brown. If they do not have a good appearance when done you can change it next time by breading them in egg and cracker meal.
 
Continue to: