A fine pair of kingwood and parquetry encoignures Louis XV, circa 1745, the mounts with the crowned `c' poinçon mark

each with a moulded mottled grey, liver and white marble top, above a pair of serpentine doors inlaid with trellis parquetry enclosing a shelf, on squat cabriole legs, with pierced rocaille and foliate cast mounts throughout; variation in the marble tops; mounts regilded 

Sold from the Collection of Baroness Burton, Christie's, London, 22nd November 1950,  lot 260.
Sold as the property of a Lady, in these Rooms, lot 46, 10th December 2003 

Colour is less orange and more natural and attractive than in the catalogue photograph. Overall minor surface wear, splits, chips and dents. Mounts tarnished, as visible from photograph. Minor sections of veneer missing, which can easily be restored. Hinges replaced. Later bracket foot at rear which has been strengthened on both. Small section of the left foot missing above the sabot which will need to be restored. One of the encoignures has suffered some worm damage to the apron, which appears to be no longer active. In otherwise good condition.
"In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective, qualified opinion. Prospective buyers should also refer to any Important Notices regarding this sale, which are printed in the Sale Catalogue.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING A LOT, ALL LOTS ARE OFFERED AND SOLD AS IS" IN ACCORDANCE WITH THE CONDITIONS OF BUSINESS PRINTED IN THE SALE CATALOGUE."

The crowned `c' poinçon was a tax on all metals using the alloy copper between 1745-1749. In 1745, the French Parliament decreed that tax should be paid on all objects, both old and new, containing copper. This included pieces `de cuivre pur, de fonte, de bronze et autres de cuivre mélangé, fondu, battus, forgé, plané, gravé, doré, argenté, et mis en couleurs.'  Each piece was meant to have its copper content assayed: tax was payable on it once it was shown to be of sufficient standard and it was to be stamped with the crowned `C' mark. The reason was to prevent the debasement of the metal, but at this time France was engaged in the War of the Austrian Succession and the tax raised much-needed income. The edict was short-lived and was cancelled in 1749.