Bugs. The pun is “B” (the initial letter), and “flat,” from the flatness of the obnoxious insect. Also called Norfolk Howards, from Mr. Bugg, who advertised in the Times that he should in future change his name into “Norfolk Howard.” (See F Sharp.)
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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.