A set of fourteen George III mahogany and leather upholstered dining chairs, circa 1810, attributed to Gillows, to include two armchairs, each rectangular back with four splats, above the padded and upholstered dished seat, on tapering square section legs, joined by an H-shaped stretcher For a set of eleven near identical chairs by Gillows see, Christie's, London, Fine English Furniture, 20th September 2001, Lot 129 (£10,575). A closely related design of chair can be seen is Lindsay Boyton's, Gillow Furniture designs 1790-1800, The Bloomfield Press, 1995, figure 283.