This complex and delicate study probably dates from the 1790s. The nearest comparisons—and they are not particularly close—are found in the foliage of a drawing of Heavitree that was probably made in 1791 (FT569) and in the backgrounds of views in London of 1797 (for example FT597). There are also affinities with the foliage of a Roman drawing of 1780 (FT189). See the Comment at FT624 for Oppé’s description of drawings BP242–44, of which this is probably BP243, based on the coincidences of size, subject matter (a tree study), and its sale at Agnew’s, where it was described on reception in 1945 as “Tree 1800”. Both this and FT631 were dated 1800 on reception at Agnew’s, but the basis for this is unknown. In his Walpole Society article Oppé described four tree studies drawn “probably about 1800”, of which this may be one.

The intricate study of trees was a long-standing interest of John White Abbott, who made several very ambitious examples, notably at Peamore (see FT836) and Ugbrooke (for example Sotheby’s 22 March 2000, lot 117). This drawing has more in common with John White Abbott’s highly structured and detailed studies than with Towne’s trees, where the underlying sense is usually of the foliage masses rather than the trunk and branches. 

The location of this tree is unknown, although an annotation in the Christie’s copy of the 1963 Hovingham catalogue suggests that it is at Werrington.