The poem is called humorous in the manner of text and talking.
The following lines make us laugh:
(i) Your feet are unpleasantly wet and cold
And would probably give me the Roo-Matiz!
(ii) And I bought four pairs of worsted socks
(iii) And every day a cigar I’ll smoke………
(iv) …… sit steady, and quite at the end of my tail!
This poem is about two friends-The Duck and the Kangaroo-set out on a long pleasure trip around the world. The Kangaroo, though happy to carry the Duck all the way on the tip of his tail, but is wary of her wet feet. The Duck suggests a solution. She puts woolen socks on her feet and a coat to keep out the cold. Kangaroo feels comfortable over land and sea.