1Preheat the oven to 350 degrees F (175 degrees C). Butter or line with paper liners a 12-cup muffin tin.
2Cream 5 tablespoons of the butter with the white sugar. Add the molasses and the egg and egg yolk.
3Sift together the flour, cocoa powder, ginger, cinnamon, allspice, nutmeg and salt. Dissolve the baking soda in the hot milk. Add the flour mixture to the creamed mixture and stir until just combined. Stir in the hot milk mixture. Pour the batter evenly into the prepared tin.
4Bake at 350 degrees F (175 degrees C) for 20 minutes or until slightly springy to the touch. Allow to cool a few minutes in the pan and remove to a rack to cool.
5To Make Frosting: Cream the 2 tablespoons butter and the cream cheese together. Beat in the confectioners' sugar until fluffy. Add the lemon extract and beat. When the cupcakes are cool, frost the tops with the frosting and serve.