Boots

For the last couple of days as I walk the part of the estuary track that skirts the cemetery, I have seen at the edge this pair of boots sitting on a stump. Is the owner now residing in the cemetery? Are these "Dead man's boots" as in the song by Sting:

"These dead man's boots, though they're old and curled,
When a feller needs a job and a place in the world,
And it's time for a man to put down roots,
And walk to the river in his old man's boots."

Did he perhaps "die with his boots on" ? 
I wonder how many remember that old Errol Flynn and Olivia de Havilland movie of Custers last stand?

No one is claiming the boots, anyway.