Two men in back view walk arm-in-arm, one (left) is short and fat, the other tall and thin. The former wears a short coat or spencer over his tail-coat, with wrinkled top-boots and a round hat, and carries a riding-switch. His hair is in a short queue with projecting side-pieces. The other wears a cylindrical hat with brim curled up at the sides, a coat reaching almost to his ankles with five capes forming a point in the centre of the back, with shoes tied with strings. He carries a bludgeon. The shoulders of both men are frosted with powder. There is a landscape background. The spencer was a short double-breasted overcoat without tails called after George John Spencer, 2nd Earl Spencer (1758-1834), who is probably here caricatured. Gillray anticipates the earliest use of the word (1796) in the 'O.E.D.' The name derives from Earl Spencer's bet in 1792 that he would invent a coat which should become the fashion. 'Social England', ed. Traill, 1904, v. 676. This garment was associated by Byron in 'English Bards and Scotch Reviewers' with Sir Lumley Skeffington (1771-1850). Description from the Yale University Library.