| DAVYJONESLOCKER | Bottom of the sea, especially as the grave of all who perish at sea (4,5,6) |
| INHERITANCETAX | It's the duty of all who succeed to be rich |
| KIDNAPPER | Punishment for those who perish otherwise (9) |
| OCEANOLOGY | The study of the sea, especially of its economic geography (10) |
| FIRTH | What is a narrow inlet of the sea, especially in Scotland? (5) |
| POLDER | A piece of low-lying land reclaimed from the sea, especially in the Netherlands (6) |
| DROWN | Perish at sea |
| SHIPOWNER | Onassis, say, would now perish at sea (9) |
| MOUTH | A god ferried all who had received at least token burial to the underworld, and coins were placed in the corpses to pay the fare. In what part of the body were the coins placed? |
| GRYTVIKEN | Whaling station on the island of South Georgia that houses the grave of Ernest Shackleton (9) |
| CLARE | Poet for whom the Enclosure Acts trampled on the grave of labour's rights? (5) |
| OPINIONPOLLS | Assessments of public opinion by questioning a representative sample, especially as the basis for forecasting the results of voting (7,5) |
| SKATE | Any large ray of the family Rajidae, of temperate and tropical seas, especially the common Dipturus batis (5) |
| OYSTER | A variety of bivalve mollusk attached to objects at the bottom of the sea and widely used as food |
| BOBBY | Greyfriars ___ , Skye terrier which famously spent 14 years guarding the grave of its owner in Edinburgh (5) |
| SLIGO | Irish county in which the grave of poet W. B. Yeats is found (5) |
| CAREW | According to J. Milton Hayes, "There's a broken-hearted woman tends the grave of Mad- " (5) |
| PENNON | A long narrow flag, triangular or swallow-tailed, especially as the military ensign of lancer regime |
| TRIDENT | Three-pronged spear, especially as the emblem of Poseidon (Neptune) or Britannia (7) |
| UNSEAT | To remove someone from power, especially as the result of an election (6) |