In a saute pan, melt the butter over medium heat. Slowly whisk in the flour and cook for 5 minutes until the mixture resembles wet sand. Set aside.
Clean potatoes and cut into ½” dice. Place in a pot, cover with water, and cook through over medium-high heat (approx. 20 minutes). Reserve.
In a large stock pot add the bacon then place on the stove over low heat. Render the fat and cook until crispy. Remove bacon bits and leave fat in the pot.
Add the onion and celery and cook until translucent. Add bacon back to pot.
Whisk in clam base until fully incorporated. Add milk, heavy cream, clam juice, Worcestershire, tabasco, thyme, garlic and corn. Whisk to incorporate and then bring to a simmer.
Once at a simmer, slowly add the roux (cooked butter and flour) in small batches, whisking after each addition before adding the next batch. Whisking often, bring to a simmer.
This step is optional: The soup will be very thick at this point. Using UP TO the 1 GAL of water, slowly whisk in water and thin out to desired consistency.
Add cooked potatoes and clams then bring to a simmer. Season to taste.