Burt the Ditchdigger is an anthropomorphic dog.
When Fergus gave his son Scrooge a shoeshine kit for his birthday, he gave Burt an American dime Matilda had found and told him to give it to Scrooge in place of Scottish money, to teach him that there would always be people to cheat him, and to inspire him to be honest. After Scrooge finished cleaning Burt's very dirty boots, he passed out, so Burt just put the dime in his hand and left.
Behind the scenes
Burt first appeared in 1992 in The Last of the Clan McDuck, though he had been created earlier in the same year for the story Of Ducks, Dimes and Destinies, whose release was eventually delayed to 1995.