1894 Brewer’s / B / Baron of Beef
Two sirloins left uncut at the backbone. The baron is the backpart of the ox, called in Danish, the rug. Jocosely said to be a pun upon baron and sir loin.
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.