It was made equally clear to me that the quality was the very best, and that all bills were paid weekly. My next inquiries were directed to the balance-sheet for the last two weeks--only the third and fourth of the establishment's career. It was made equally clear to me, that after everything bought was paid for, and after each week was charged with its full share of wages, rent and taxes, depreciation of plant in use, and interest on capital at the rate of four per cent. per annum, the last week had yielded a profit of (in round numbers) one pound ten; and the previous week a profit of six pounds ten. By this time I felt that I had a healthy appetite for the dinners.

It had just struck twelve, and a quick succession of faces had already begun to appear at a little window in the wall of the partitioned space where I sat looking over the books. Within this little window, like a pay-box at a theatre, a neat and brisk young woman presided to take money and issue tickets. Every one coming in must take a ticket. Either the fourpence-halfpenny ticket for the upper room (the most popular ticket, I think), or a penny ticket for a bowl of soup, or as many penny tickets as he or she choose to buy. For three penny tickets one had quite a wide range of choice. A plate of cold boiled beef and potatoes; or a plate of cold ham and potatoes; or a plate of hot minced beef and potatoes; or a bowl of soup, bread and cheese, and a plate of plum-pudding. Touching what they should have, some customers on taking their seats fell into a reverie--became mildly distracted--postponed decision, and said in bewilderment, they would think of it. One old man I noticed when I sat among the tables in the lower room, who was startled by the bill of fare, and sat contemplating it as if it were something of a ghostly nature. The decision of the boys was as rapid as their execution, and always included pudding.

There were several women among the diners, and several clerks and shopmen. There were carpenters and painters from the neighbouring buildings under repair, and there were nautical men, and there were, as one diner observed to me, 'some of most sorts.' Some were solitary, some came two together, some dined in parties of three or four, or six. The latter talked together, but assuredly no one was louder than at my club in Pall-Mall. One young fellow whistled in rather a shrill manner while he waited for his dinner, but I was gratified to observe that he did so in evident defiance of my Uncommercial individuality. Quite agreeing with him, on consideration, that I had no business to be there, unless I dined like the rest, 'I went in,' as the phrase is, for fourpence- halfpenny.

The room of the fourpence-halfpenny banquet had, like the lower room, a counter in it, on which were ranged a great number of cold portions ready for distribution. Behind this counter, the fragrant soup was steaming in deep cans, and the best-cooked of potatoes were fished out of similar receptacles. Nothing to eat was touched with his hand. Every waitress had her own tables to attend to. As soon as she saw a new customer seat himself at one of her tables, she took from the counter all his dinner--his soup, potatoes, meat, and pudding--piled it up dexterously in her two hands, set it before him, and took his ticket.