Green’s Dictionary of Slang

Tunnels n.

[this London theatre, which was demolished in 1899 during the building of the Aldwych, was built largely underground and featured a number of subterranean passages, leading patrons from the street to the auditorium]

the Opera Comique in the Strand.

[UK]Referee 10 Jan. in Ware (1909) 251/1: These same ‘coarse bullies’ have often enough been Mr W. S. Gilbert’s staunchest supporters at the Savoy, and at the Royalty and the Tunnels.