Possible Clues:

• Seat for a cowboy
• Seat at the Derby?
• Put burden on theologian in exchange for money
• Tackroom item
• Does it make the South bad to be lower than the bottom?
• The South will go bad if you sit on it.
• How the South may go to the bad if it's even lower than the bottom
• Back seat?
• During selling, the divine starts to get 20 down
• That gets 14 down on, on each one in 13 across