The stool pattern relates to a set commissioned by George III for his Windsor Castle state apartments, designed in the 'Roman' fashion promoted by court architects, Sir William Chambers and Robert Adam. A set of almost identical stools were illustrated in situ in 'The King's Closet' at Windsor in Charles Wild's watercolour, engraved by W. I. Bennett and published 1 October 1816 (H. Roberts 'A Neoclassical Episode at Windsor', Furniture History, 1997, p.177-187, fig.1).
During the 1780s and 1790s work in the King's Apartment saw the introduction of neoclassical decoration. At the time William Chambers was occupied at Somerset House and he delegated much of his royal and private work to his assistant John Yenn, Clerk of the Works at The Queen's House (Buckingham House, now Palace), the Mews, Kensington Palace and Carlton House. Although their is no documentary evidence identifying the maker of the stools, the likely candidate for their authorship is Robert Campbell of 33 Marylebone St., Piccadilly, who was described in 1780 as 'Upholsterers to their Majesties' and 'Cabinet maker to the Prince of Wales' (Ed. G. Beard, C. Gilbert, Dictionary of English Furniture Makers 1660-1840, 1986, pp.142-143). W.H. Pyne in the first volume of his three-volume History of the Royal Residences, published in 1819, identifies Campbell as responsible for a 'chair of state' in 'The King's Audience Chamber' at Windsor, and it seems likely that he also made the accompanying stools together with the canopy frame and back and window seat illustrated in Pyne's plate (op cit., p. 178). Yenn certainly had a close bond with Campbell as witnessed by correspondence relating to a set of mirrors for the the King's Dressing Room and Closet; 'Mr Campbell Upholsterer in Leicester Square must be Consulted as to the oval form and Size of the Glasses as he is to provide the Same' (op. cit., p. 180). The 1866 inventory for Windsor lists in St. George's Hall, '40 stools, each 1ft 11 ins x 1ft 6ins, the frames of polished mahogany, the seats stuffed and covered with crimson silk damask'. Both giltwood and mahogany stools of this type survive at Windsor, the latter closely related to the present example (op cit., p.180, figs. 4 and 5).
A similar pair of stools, with Royal provenance, were sold Anonymous sale 27 June 1985, lot 119. and more recently a very similar stool with Royal provenance was sold from Harewood House, Yorkshire, Christie's, London, 5 December 2012, lot 597 (£16,250 including premium). Models of this stool with fluted legs are known. For example a pair with fluted legs and Buckingham Palace inventory marks (erroneously described as Windsor inventory marks) were sold Anonymous sale; Phillips, London, 12 June 2001, lot 64 and a pair with fluted legs were offered Park West: The Property of a Private Collector; Christie's, London, 22 May 2003, lot 138.