From: The Thorough Good Cook

Fish: 41. Cod's Head and Shoulders.

Wash the head and shoulders well; cut off' the fins; lay it on a dish; pour some boiling water over part of the fish, and instantly scrape off all the black scales, taking care not to break the skin; repeat this till every part of the fish looks white, and then wash it in cold water. Put it on in boiling salt and water, and boil it for a quarter of an hour; then lay it on a dish, rub it all over with the yolks of two or three beaten eggs, and strew it thickly with grated breadcrumbs mixed with pepper and minced parsley; stick it all over with little bits of butter, and put it in an oven to brown. Mix a tablespoonful of flour with a quarter of a pound of butter, a quart of gravy, a teacupful of white wine, some pepper, salt, and a little grated nutmeg: Mince the white meat of a lobster; slightly brown three dozen oysters in a frying-pan, and put them with half the liquor and the lobster to the gravy and the other things; heat it up, and pour it round the fish. Garnish with cut lemon. It is not necessary to have oysters and lobsters, but the dish is the better for both.
To dress the same dish with a white sauce, the stock should be made of veal, or of an old fowl, and seasoned with white pepper and mace.