Inscription: 60.4.2 in yellow chalk on bottom of left and right medial brace. Stamped on inside of back seat rail, right side up: THOMAS CORNELL PEARSALL MADE/FOR HIM BY DUNCAN PHYFE, and on bottom of right medial brace (barely visible), also .3 on inside front rail. .2 stamped on inside front seat rail: MRS. HENRY WILMERDING PAYNE. .3, 60.4.3 in yellow chalk on bottom of right medial brace.
By tradition made for the merchant Thomas Cornell Pearsall (1768-1820) and his wife Frances Buchanan (b. 1779), who married in 1799 and lived at 43 Wall Street from 1800-1816. A 1946 Parke-Bernet catalogue traces the ownership to the Pearsalls' daughter Phoebe Pearsall (1813-1895) who lived at 3 Waverly Place and later at 175 Madison Avenue, New York; her niece Frances Pearsall Bradhurst (1834-1907) (Mrs. Augustus Field); her daughter Mary Field (1860-1942) (Mrs. Henry Wilmerding Payne); her nices Frances Field Walker (Mrs. Samuel S. Walker) and Mary Field Hoving (Mrs. Osgood F. Hoving), until 1946; C. Ruxton Love, 1946-1960.