The vertical support to the reverse of the oval back, the batten carrying-holes and cramp-cuts to the underside of this chair, are all characteristic techniques of Thomas Chippendale and John Linnel. The label may refer to Samuel Smith, (d.circa 1771) of 'The Inigo Jones Head', Compton St., Soho. Smith designed a table among a few other pieces for the Earl of Dumfries in 1756 which closely resembles pl. xxxiii from Chippendale's Gentleman and Cabinet-Maker's Director, 1754.
An identical chair was sold anonymously in these Rooms, 20 October 1988, lot 61.