The C couronn poinon was a tax mark employed in France between March 1745 and February 1749 on any alloy containing copper.
Not stamped, it is difficult to attribute this work to a specific bniste, however, the quality of the marquetry, the pictorial effect of the composition and the overall free-flowing design is certainly the work of an exceptional marqueteur.
The lavish bouquet on the lower doors of this secrtaire abattant is reminiscent of one on a late Louis XV commode by Jean-Franois Oeben (P. Kjellberg, Le Mobilier Franais du XVIIIe Sicle, Paris, 1989, p. 618). Oeben combines on it the delicate floral marquetry with parquetry panels. Further, the top of a mechanical table by Oeben in the Louvre (inv. OA10404), is centred by a floral bouquet within a shaped and scrolled cartouche and is thus closely related to the decorative scheme of this secrtaire. (see D. Alcouffe, A Dion-Tenenbaum, A. Lefbure, Furniture Collections in the Louvre, Dijon, 1993, pp. 178-179, no. 53).