I've just recently made the Tipping connection with my husband's family tree. I believe the person you've cited may be Emma Alice Tipping of St. Giles, Reading, Berks (4 months old at the time of the 1861 Census). If so she is the daughter of James Tipping and his second wife Ann, and a step-sister to my husband gr-gr-grandmother, Rosetta Tipping Goodwin b. 1841 in Reading. I've been piecing together info and willing to share.