The pattern for the acanthus-wrapped toprail derives from Thomas Chippendale's Gentleman and Cabinet-Maker's Director, 3rd ed., 1762 (pl. 12). A simplified version of this splat pattern features on a chair illustrated in J. Kirk, American Furniture and the British Tradition, New York, 1982, no. 972.
A related set of six chairs with similarly-carved splats, but fretwork legs, was sold anonymously, Sotheby's London, 9 July 1999, lot 47.