The horizontal splat, with an oval center and acanthus supports, is typically associated with the work of Duncan Phyfe and was published by Charles Over Cornelius, then assistant curator at the Metropolitan Museum of Art, in his Furniture Masterpieces of Duncan Phyfe (New York, 1922), plate VI, no. 9 (fig. 1); a related chair is illustrated in fig. 2.
It is rare for groups of chairs to survive in such multiples. This set aptly demonstrates one interpretation of the Classical aesthetic by New York chairmakers.