Daly's Bartenders' Encyclopedia by Tim Daly (1903, p.115)

lemon peel — Twist a piece on top.acid
1 lumpsugar — loaf sugarbase
Whiskey — Fill the glass with whiskey.base
1 dashAngostura bitters bitter
0.5 glasswater — hot waterdilution
  1. Put the sugar, hot water, and bitters into a hot whiskey glass.
  2. Fill the glass with whiskey, twist a piece of lemon peel on top, and serve.

Garnish: Expressed lemon peel

Daly frames it as a reviver for chilled drivers and automobilists.

See also: Whiskey Cocktail, Hot Whiskey Punch