Two ladies with their parasols

A similar drawing of the Misses Sandby, though in reverse, was in the Ingram collection, sold at Sotheby's London, 18 March 1964. Opp illustrated the Ingram drawing in The drawings of Paul and Thomas Sandby in the collection of his Majesty the King at Windsor Castle, 1947, p. 70, fig. 18, and suggested that the subjects were the daughters of Dr. Sandby, Chancellor of Norwich, drawings of whose seat, Denton Lodge, Sandby exhibited at the Royal Acadamy in 1798 and 1799.