Mr Gosling's Neptune, showing head and shoulders in front view.]

Though representing opposite stations in life, The Twa Dogs were
excellent friends. On this occasion, weary of their usual diversions,
they sat down together on a hillock

"And there began a lang digression
About the lords o' the creation."

It is Caesar who opens the conversation, expressing curiosity as to how
the poor man can endure his life. Luath owns that the cotter's lot is
a hard one, but declares that in spite of poverty and hardships the
poor are "maistly wonderfu' contented." The talk then drifts to the
corruption of politics and the vices of the rich. Caesar at last brings
it to an end by describing the wearisome monotony and emptiness of the
fashionable life.

[Illustration: John Andrew & Son, Sc.
THE TWA DOGS
_South Kensington Museum, London_]

By this time it was sundown, and the two friends separated, rejoicing
"that they were na men, but dogs."

The contrast between the two canine types is well brought out in our
picture. Even the attitudes show their opposite temperaments. The
collie is a somewhat awkward figure, sitting on his haunches, with
legs far apart, nervously alert. The Newfoundland dog lies at his ease
with one paw elegantly crossed over the other. They talk muzzle to
muzzle, the one long and pointed, the other thick and square.

In those days the collie was chiefly the poor man's dog, the
indispensable aid of the shepherd, and the friend of the laborer. It
was not until later years that, following the example of the Queen,
the rich began to notice his good qualities, and he became a popular
favorite. But neither Burns nor Landseer needed to be taught by the
dictates of fashion to understand the collie's fine nature. The dog
they portrayed, however, was not the luxuriously reared pet we know
to-day, but the unkempt companion of humble folk.

The Newfoundland dog, though of plebeian origin, and a hard worker in
his native land, is generally regarded as an aristocrat. He is
dignified, gentle, and kindly in nature.

Both dogs are very sagacious, and the painter and poet agreed in
giving them the thoughts and feelings of human beings. In the picture
Caesar seems to be describing the fashionable revels he has witnessed,
while honest Luath listens in amazement to the recital. The landscape
is such as one might see in Scotland. At the foot of the hill lies a
lake, beyond which is a range of low mountains.