OK, it can't be a dog. Dogs don't cry...at least not with tears the way we do. And a dog would not "wait for her master to KISS away her tears" even if she could cry. Also, a sailor might dream of his dog while dying, but he isn't likely to dream of her kiss. Then there is the curchyard grave, in which a dog would not be buried. The more I think on it, the sillier the notion becomes.
Ken
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