This section is from the book "Cooking For Profit", by Jessup Whitehead. Also available from Amazon: Cooking for Profit.
Two average potatoes, or 1/2 pound raw make a dish.
Potatoes at $1,00 per 100 are 60c per bushel and 4 middling potatoes cost lc.
The cheapest way, as a matter of course, is to serve them with their jackets on or, as the French say and sometimes print in their menus, en chemise. The next cheapest is the saute potatoes, boiled first, peeled when cold and sliced into a frying pan with a little fat and browned more or leas. Those pared raw and friel by immersion in hot lard cost the most.
In counting the cost of potatoes as an article of food it is necessary to estimate that they loose half their weight by paring raw. 100 pounds bought for $1 will be only 50 pounds after pairing - that is to say if pared by the help, and the potatoes of a rough sort with deep eyes. Smooth potatoes like the rose or snowball, pared by the person who pays for them may lose only a third of their weight.
But potatoes boiled or steamed with the skins on will only lose 15 pounds out of 100 by peeling when done, or 2 or 3 ounces out of a pound instead of 6 or 8. Where potatoes are used by the wagon load these differences are of great consequence.
Taking the orders at a restaurant as they come for plain boiled or baked or the forms in which potatoes are boiled before paring, and the fried and chips and perhaps broiled, and sweet potatoes it is a fair average count of 1/2c per dish for potatoes and 1/2c for lard to fry, or 100 dishes potatoes free with meat orders for $1.
 
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