The little chest of drawers in Illustration 24 belongs to Daniel Gilman, Esq., of Exeter, New Hampshire, and was inherited by him. It is evidently adapted from the high-boy, in order to make a smaller and lower piece, and it is about the size of a small bureau. The upper part is separate from the lower part, and is set into a moulding, just as the upper part of a high-boy sets into the lower. The handles and the moulding around the drawers are of the same period as the ones upon the chest in Illustration 20. [Illustration: Illus. 25.—High Chest of Drawers, about 1765.] The furniture made in and around Philadelphia was much more elaborately carved and richly ornamented than that of cabinet-makers further north, and the finest tables, high-boys, and low-boys that are found were probably made there. They have large handles, like letter F, in Illustration 11, and finely carved applied scrolls. The richest and most elaborate style attained in such pieces of furniture is shown in the high chest in Illustration 25, which is one of the finest high chests known. The proportions are perfect, and the carving is all well executed. This chest was at one time in the Pendleton collection, and is now owned by Harry Harkness Flagler, Esq., of Millbrook, New York. [Illustration: Illus. 26.—Dressing-table and Looking-glass, about 1770.] Such a chest as this was in Nathaniel Hawthorne’s mind when he wrote: “After all, the moderns have invented nothing better in chamber furniture than those chests which stand on four slender legs, and send an absolute tower of mahogany to the ceiling, the whole terminating in a fantastically carved summit.” The dressing-table and looking-glass in Illustration 26 are also owned by Mr. Flagler. The looking-glass is described upon page 385. The dressing-table is a beautiful and dainty piece of furniture of the same high standard as the chest last described. The carving upon the cabriole legs is unusually elaborate and well done. It will be noticed that the lower edge of these pieces is no longer finished in the simple manner of the earlier high-boys and low-boys, but is cut in curves, which vary with each piece of furniture. In Illustration 365 upon page 378 is a low-boy of walnut, owned by the writer, of unusually graceful proportions, the carved legs being extremely slender. The shell upon this low-boy is carved in the frame below the middle drawer instead of upon it, as is usual. The dressing-table in Illustration 27 also belongs to the writer. It is of walnut, like the majority of similar pieces, and is finely carved but is not so graceful as Illustration 365. The handles are the original ones and are very large and handsome. High chests and the accompanying dressing-tables continued in use until the later years of the eighteenth century. [Illustration: Illus. 27.—Walnut Dressing-table, about 1770.]