Although unable to categorically substantiate his claim, Alfonso E. Pérez Sánchez believed this painting to be the work of Archer Shee, an Irish-born London-based painter. Director of the Royal Academy of Arts, Archer Shee made countless portraits, identical in tone to this one, of British high society of his time.

The fashion of the clothing and demeanour of the sitter allow us to date it to the late 18^th century. The style of the painting follows the canons set by the great masters of English portraiture. From Reynolds it borrows the intimate tone and from Lawrence, the effects of twilight.

In the foreground, next to the set of writing materials, is an open letter whose seal has just been broken by the sitter. On it we can read his name: “J. Smith Esqr”.