Æ farthing token.  Diameter 21.3mm.  JAMES KAY · TEA & COFFEE MERCHANT around, THE TEA WAREHOUSE  23 OXFORD ST.  MANCHESTER  in centre.  R. VICTORIA QUEEN OF GREAT BRITAIN around, head of Victoria left.  TB2 3380.   The usual die flaw before the face, otherwise Good Very Fine.
In 1855 James Kay was a grocer and tea dealer,  at 111 London Road.
At the time of the 1851 census, James Kay, 21, born at Frodsham, Cheshire, was a shopman to John Hunter, master tea dealer employing 38 men and 7 youths at 18 St. Ann’s Square. In 1861 he was an independent grocer in Kirkmanshulme, Manchester; by 1881 he was a wholesale grocer in Timperley, married to Sarah, aged 36, with seven children aged between 17 years and 9 months, his widowed father-in-law, and a cook, a nurse, and a laundry maid were living with him.