The form and inlay of this dressing commode is almost identical to one made by Gillows for John Frederick Sackville, 3rd Duke and 9th Earl of Dorset in 1772 and sold by the Trustees of the Knole Second Trust Fund at Christie's, London, 9 June 2005, lot 279. Both lots share distinctive, matched veneers across all of their serpentine drawers and feature closely related suspended floral inlaid angles.
Robert Gillow II, younger brother of Richard Gillow, opened a London shop in 1769 at 176 Oxford Street, initially for the retail of Lancaster-made Gillows furniture, although in later years, Gillows furniture was made in both London and Lancaster. He entered into a partnership with his cousin, Thomas Gillow and William Taylor (d. 1775). The firm is recorded in London Trade Directories from 1769-1777 as 'Gillows & Taylor.