1894 Brewer’s / B / Boat
Both in the same boat. Both treated alike; both placed in the same conditions. The reference is to the boat launched when a ship is wrecked.
To be represented in a boat is the ordinary symbol of apotheoʹsis. Many sovereigns are so represented on coins.
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.