Antoine Gailliard, matre in 1781.
The distinctive spiral-twist downswept profile of the arms relates closely to the celebrated suite of seat-furniture delivered by Nicholas Heurtaut for the chateau de la Roche-Guyon in around 1768 (a fauteuil from the suite is illustrated in B.G.B. Pallot, L'Art du Sige au XVIIIe Sicle en France, Paris, 1987, pp.196-197). It is interesting to note, therefore, that Gailliard also delivered seat-furniture for the Chteau de la Roche-Guyon.
The overall design compares to a drawing executed by Jean-Charles Delafosse of a pattern chair which exhibits a similar oval back with horizontal outer elements, downswept arms and alternatives for various carved elements including the tapering fluted leg and patera medallion (illustrated in B.G.B. Pallot, op.cit, p.37).