Cartoon shows a man with feathered cap (representing America) cutting the horns off a cow (representing British commerce) which is being milked by a Dutchman, two men (representing France and Spain) are standing behind the cow holding bowls. The British lion lies in the foreground as a small dog urinates on its back. A weeping Englishman stands by the lion. In the background, across an expanse of water, is an unnamed city and a ship, the "Aigle" laid-up in dry dock. Nearby two men sit at a table, a keg and wine bottles on the ground. A numbered legend in French below image begins: "1. La Vache a lait, représente le Commerce de la Grande-Bretagne"