A pair of late George III cream painted and parcel-gilt open armchairs circa 1800, the design attributed to James Wyatt, possibly by Elward, Marsh and Tatham.

Supplied to William, 3rd Viscount Courtenay, later 9th Earl of Devon (1768-1835) and thence by descent.

Inventory 1803, probably part of a set of 8 cabriole chairs with satin seats, white and gold frames, recorded in the Sitting Room
Inventory 1835, recorded in the Print Room
Inventory 1880, `8 smaller armchairs, yellow satin, gold leg', recorded in the Music Room
Illustrated 'Powderham Castle II', Mark Girouard, Country Life, July 11^th 1963, Vol. CXXXIV, p. 82 and p. 142 in the Second Library.

They are generally in good condition and very chic. Some minor losses to paint, gilding and gesso ornament consistent with age and use. Losses to paint on the backs of the legs.Upholstery worn and will need to be replaced. Old worm damage to rails. Some later painting.
"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 present pair of armchairs are conceived in the late 18th century neo-classical taste, promoted in pattern books by leading furniture designers such as George Hepplewhite and Thomas Sheraton. Their combination of sparse ornament and rectilinear outline is also consistent with James Wyatt's brand of neo-classicism. It therefore seems probable that these armchairs were the product of the architect's documented collaboration with the cabinet-makers Marsh and Tatham and may have accounted for part of their fee of £3,000 for upholsterer's work undertaken between 1797 and 1799 (see M. Girouard, `Powderham Castle - III', Country Life, July 18, 1963, p. 142). Alternatively they may have contributed to Marsh and Tatham's subsequent fee of £2,931-7-8 (possibly a partial re-submission of the earlier sum of £3000 recorded by Girouard) for work carried out in the years, 1800, 1801, 1802 and 1803, recorded in the Powderham Estate General Ledger 1763-1803 (Devon Record Office Reference 1508M Devon/V12 p. 68)

It is interesting to note that the a suite of George III giltwood seat furniture, attributed to Marsh and Tatham (see Girouard op. cit., p. 140, figs. 1-2)and with provenance from Powderham, sold Christie's London, 5 July 1990, lots 50 and 51, bears the stamp of B. Harmer whose stamp is also recorded on a number of chairs in  Geoffrey Beard and Christopher Gilbert, The Dictionary of English Furniture Makers, 1660-1840, Leeds, 1986, p. 399. One of a pair of armchairs based on a Sheraton design from The Cabinet Maker and Upholsterer's Drawing Book, 1793, Appendix, plate VI and bearing this stamp, sold  Christie's London, 7 October 1993, lot 121.  Although the present armchairs do not bear Harmer's stamp, they nevertheless conform to the neo-classical style of other recorded examples thus stamped. It seems likely that in the context of the Powderham commission,  Harmer would have either been working on a sub-contracted basis or as a journeyman for Marsh and Tatham.