These chairs are likely to have been commissioned by Edward Eliot at about the time he inherited the art collection formed by his grandmother Hester Booth (d.1773; se lot 97 in this sale). Their seat-frame pattern features on a French 'cabriole' chair in Thomas Malton's Compleat Treatise on Perspective, 1775, pl.XXXIII AND A MORE FANCIFUL VERSION OF THE BACK APPEARS IN HIS FOLLOWING PLATE. THEIR QUALITY MERITS AN ATTRIBUTION TO KING GEORGE III'S UPHOLSTERER AND CABINET-MAKER JOHN COBB (D.1778) OF ST. MARTIN'S LANE, WHO SUPPLIED THE ARMCHAIRS OF MALTON'S PLATE XXXIII pattern that are now at Erddig, Wales (see: A. L. Cust, The Chronicles of Erthig, London, 1914, pl.13).