E. Cobham Brewer 18101897. Dictionary of Phrase and Fable. 1898.
The first Monday after Twelfth Day is so called because it is the end of the Christmas holidays, and the day when men return to their plough or daily work. It was customary on this day for farm labourers to draw a blough from door to door of the parish, and solicit plough-money to spend in a frolic. The queen of the banquet was called Bessy. (See DISTAFF.)