In a shallow saucepan, cover scallops with water, add seasonings, and boil gently until scallops begin to shrivel, 3 to 5 minutes. Drain, saving the water, and set scallops aside. In the same pan, melt butter and blend in flour to make a roux. Stir in 1 cup scallop liquid, then the 2 tablespoons of cheese and the cream. Add scallops and pour into a buttered dish. Top with bread crumbs and the ¼ cup cheese, and bake at 350 degrees F for 15 minutes.