Cook the cleaned spinach in the usual way, and put it through the food mill.
Stir the flour into the melted butter. Add the prepared spinach, the chopped garlic, the salt, pepper, and nutmeg. Add 2-1/2 - 3 pints of water. Let the soup cook for a few minutes.
After it has come to the boil and add the polenta. Cook for another 30 minutes, stirring frequently.
Instead of putting the spinach through the sieve to start with, the whole soup can be sieved after the polenta has cooked, which is perhaps more satisfactory.