Peel, rinse and finely chop the potatoes.
Halve garlic cloves.
Chop onion into strips.
In a large saucepan, bring the milk to the boil with nutmeg.
Once the milk is boiling, add the potatoes, lower the heat slightly and simmer for ten minutes.
Preheat the oven to 180°C.
Butter a large gratin dish. Using a skimmer, lay out the potatoes (with the garlic and onion).
In a bowl, pour about half the milk remaining in the saucepan. Add the liquid cream, and season with a hint of nutmeg, paprika, pepper and a little salt.
Pour the cream + milk mixture over the potatoes. Sprinkle with grated cheese and a few knobs of butter, if you like.
Bake for at least 45 minutes. Check the gratin with the tip of a knife: the potatoes should be very soft and easily pierced.