Pre-heat oven to 350°, grease and flour a 9 1/2 inch loaf pan.
In a medium bowl add boiling water and the raisins. Let sit for approximately 15-20, then drain and towel dry.
TOPPING - In a small bowl mix together the brown sugar and cinnamon. Remove one tablespoon and toss with the raisins, set aside.
Sift the flour, baking powder and salt into a medium size bowl.
In a large bowl cream the butter, then add the sugar in three parts, beating between each addition until creamy, then add the egg and continue to beat until light approximately 5 minutes.
Add the dry ingredients alternately with the milk to the creamed mixture, combine.
Spoon half the batter into the prepared loaf pan and top with the the topping (not the raisins). Spoon the remaining batter on top and sprinkle with the raisin mixture. Bake for approximately 40-60 minutes, test for doneness with a toothpick. Let cool and sprinkle with powdered sugar or eat warm. Enjoy!