The marquetry decoration relates to the work of Stephen Webb, an early member of the Art Worker's Guild, who executed work for Collinson & Lock after 1884, while the architectural form of the cabinet relates to work by T.E. Colcutt, principle designer at Collinson & Lock. Webb was best known for ornate designs in ivory. The five digit number however confirms the stamp of Gillows and indicates 1884 as the date of manufacture. Gillows were clearly working in the most up-to-date fashions of the time, and ultimately took over the business of Collinson & Lock in 1887.
A related cabinet was sold Bonhams, London, 23 November 2004, lot 175.