In Egypt the solar boat is sometimes represented as containing the solar emblem alone, sometimes it contains the figure of a god with attendant deities, sometimes it contains a crowd of passengers representing human souls, and sometimes the figure of a single corpse on a bier. The megalithic carvings also sometimes show the solar emblem and sometimes not; the boats are sometimes filled with figures and are sometimes empty. When a symbol has once been accepted and understood, any conventional or summary representation of it is sufficient. I take it that the complete form of the megalithic symbol is that of a boat with figures in it and with the solar emblem overhead. These figures, assuming the foregoing interpretation of the design to be correct, must clearly be taken for representations of the dead on their way to the Other-world. They cannot be deities, for representations of the divine powers under human aspect were quite unknown to the Megalithic People, even after the coming of the Celts—they first occur in Gaul under Roman influence. But if these figures represent the dead, then we have clearly before us the origin of the so-called “Celtic” doctrine of immortality. The carvings in question are pre-Celtic. They are found where no Celts ever penetrated. Yet they point to the existence of just that Other-world doctrine which, from the time of Cæsar downwards, has been associated with Celtic Druidism, and this doctrine was distinctively Egyptian. [Egyptian Bark, with figure of Rā holding an Ankh, enclosed in Solar Disk. XIX Dynasty] Egyptian Bark, with figure of Rā holding an _Ankh_, enclosed in Solar Disk. XIX Dynasty (_British Museum_) *The **“**Navetas**”* In connexion with this subject I may draw attention to the theory of Mr. W.C. Borlase that the typical design of an Irish dolmen was intended to represent a ship. In Minorca there are analogous structures, there popularly called _navetas_ (ships), so distinct is the resemblance. But, he adds, “long before the caves and _navetas_ of Minorca were known to me I had formed the opinion that what I have so frequently spoken of as the ‘wedge-shape’ observable so universally in the ground-plans of dolmens was due to an original conception of a ship. From sepulchral tumuli in Scandinavia we know actual vessels have on several occasions been disinterred. In cemeteries of the Iron Age, in the same country, as well as on the more southern Baltic coasts, the ship was a recognised form of sepulchral enclosure.”(49) If Mr. Borlase’s view is correct, we have here a very strong corroboration of the symbolic intention which I attribute to the solar ship-carvings of the Megalithic People. *The Ship Symbol in Babylonia*