A related chair is illustrated in Dr B Cotton, The English Regional Chair, Woodbridge, 1990, p.273, fig.SW33.
Many Windsor chairs made in the South West of England in the 18th and 19th centuries are clearly influenced by their counterparts in London and the Thames Valley. However the West Country did not slavishly follow metropolitan styles but rather included features which reflect their own design code; this chair has a number of these features, including the use of a comb rail where the ends are hatchet-shaped rather than blunt-ended as they are in London-made chairs. The comb rail has a bead along its lower edge which is a common but not universal feature found uniquely in West Country Windsors. The hand-shaped back spindles are fixed into the comb rail with small square pegs hammered in from the front, a feature common to West Country Windsors which were to be painted over.
The back has four long spindles only each side of the central splat which contrasts with the method used in London chairs of this design where flat outer supports connected to the comb rail and the seat were commonly used each side of the spindles; perhaps above all the feature which designates this chair as being of West Country manufacture is the presence of facets on the back spindles, indicating that they were hand-shaped with a drawer knife by makers who were sometimes coopers or general carpenters. This contrasts with the back spindles made in London and the Thames Valley where they were turned on a lathe and lack the fine facets of West Country chairs.
The lack of stretchers joining the four hand-shaped legs contrasts with the universal use of stretchers in Windsors made in London and Thames Valley and designates this chair as belonging to a larger group of Celtic chairs which share this feature.
Dr. B D Cotton, 2004