This section is from the book "English Furniture", by Frederick S. Robinson. Also available from Amazon: English Furniture.
The prices for each particular piece of furniture are given in too great detail for quotation. Speaking generally, we are struck at first by the extreme apparent low-ness of cost. It must, however, be remembered that neither price of material nor any profits either of maker or seller are included. The computations are solely concerned with the cost of labour, and though the items are very small, sixpence a hundred and twenty years ago meant more than sixpence now. The first piece in the book is a ' dressing chest' or bedroom chest of drawers, one of which is a 'furniture drawer,' containing, that is, numbers of little partitions, one for ink and wafers, another for pins and pens, with all sorts of 'false bottoms' and 'lift-outs.' An example in perfect condition is in the possession of the Earl of Ancaster at Norman ton Park. For such an object no less than fifty-one different items are mentioned, and even then a practised cabinetmaker only could make out the bill, as a single item such as 'hinging' may recur over and over again.
If we take the carcase of the dressing-chest, three feet long, four drawers in ditto, cock-headed astragal or stone moulding on the edge of the top or the edge veneer'd, and a string in the upper corner, fast plinth or common brackets its price is 18s. 'Veneering the top 'costs Is. Each joint in the veneer (of the top) is priced at 6d. Veneering each end costs 10d., with each joint in the veneer of the ends at 3d. In an ordinary chest of drawers there might be two joints of veneer in the top and one in each side, which would make an amount for veneering the top and sides of 4s. 4d. This does not include preparing and glueing.
To quote therefore at length from this interesting Book of Prices is of no avail, especially when the additional considerations of material are to be considered. A deal carcase, with deal at 2d. or 2½d. per foot, might be reckoned at 12s. Ordinary mahogany costs now is. per foot; veneer 1d. a foot. Our general conclusion must be that the price paid for a genuine old piece such as this in the style of Heppelwhite, with all the pleasant associations of age superadded, is very probably less than the original cost of making. We may often reasonably congratulate ourselves on having by no means the worst of the bargain. The inlaid mahogany chest of drawers reproduced is typical of Shearer's and Heppel-white's general shapes, and is the property of Sir Charles Robinson (Plate cxxv.). A peculiarity of the book is that no chairs appear in the plates. Presumably Shearer did not pride himself upon chairs, and Heppelwhite preferred to show his full strength in the book which he himself was shortly to publish. The fact indeed that there are so few of Heppelwhite's plates rather favours the belief that they were merely included because Shearer considered that his own claim upon the public was insufficient without the fame of his friend to support him.

Plate CXXV. Chest Of Drawers And Toilet Glass, Heppelwhite, Mahogany
CXXV. Chest of Drawers and Toilet-glass, mahogany. Heppelwhite.
Dimensions: the chest of drawers, inlaid, is in Height 46, Breadth 45½, Depth from front to back
23I inches. Sir Charles Robinson, C.B. The toilet-glass, with ivory handles, etc., is in Height 22, Breadth 16⅛, Depth from front to back 8 inches. Gerald Robinson, Esq.
Of Shearer personally we know nothing, not even his standing as a cabinetmaker, nor how in that respect he compared with Heppelwhite. He must be judged by his designs, in which so many alternatives are sometimes given on the same plate and the same piece of furniture that it is difficult to judge of their true effect. In his first plate, one of the most important, the pediment of a library bookcase may be either of the usual broken and swan-necked shape with scroll ornament upon it, or it may be graced with the semi-circular fan pattern, - that universal favourite of the time - in the centre, with little fan-inlaid ovals set upright at the ends. The space between the swan-necks is filled by an urn with pendent husks attached. The pedestal of the urn has a patera upon it, but if the pedestal is adorned with the fan semi-circle, then a realistic wheat-sheaf is to take the place of the patera. There are alternatives for the cornice also, which is a light one, but the second member from the top is in each case a line of astragalus beading. The brass or wood work of the panes of glass, which shows pear and kidney shapes, is not so happy as in the designs of Casement's plates.
Taking this into consideration with the fact that the bureau (central and lower) part is shown open with all its fittings, and that no very great amount of ornament is given, we may perhaps conclude that Shearer's interests lay rather in constructional problems and general good workmanship. His door fronts show only rings of inlay, scallop-shaped, or formed of leaves. His handles are of the usual drop-ring kind with circular plates. Such simple fittings and decorations might, however, be expected in a price-book the chief aim of which was to give the average cost of furniture of the usual kind.
 
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