Both the scale and opulence of this suite of furniture must have offered visitors to the Penns' townhouse on Third Street a clear statement of the proprietor's wealth, taste, and aristocratic aspirations. Upholstered furniture of any kind was costly in 18th century America, and a set of upholstered armchairs, together with a sofa, must have been exceptional even among wealthy Philadelphians. Penn may well have been inspired by similar matching sets of sofas and upholstered arm chairs he had often seen in aristocratic English homes, such as the set made for the Picture Gallery at Corsham Court between 1765 - 1769.

Among the cabinetmakers working in Philadelphia during the late 1760s, Thomas Affleck was one of the best suited to undertake this commission. Trained in Edinburgh and London, his work was technically on a level with the finest English workmanship. Certain construction details of these chairs, such as the corner braces in the back and seat, reflect Affleck's English training. Affleck was clearly interested in emulating high-style English models as he is the only Philadelphia cabinetmaker known to have owned a personal copy of Thomas Chippendale's The Gentleman and Cabinet-Maker's Director. The design for these armchairs undoubtedly was based on Plate 19 of the 1762 edition of the Director which illustrated "French Chairs" (Fig. 1); the dimensions provided by Chippendale are identical to the dimensions of these chairs. Affleck also followed Chippendale's recommendation that a molding applied over the upholstered seat rails "has a good Effect." The pointed arches, diagonal fretwork, and rosettes set within a shaped surround on the legs were all taken from the vocabulary of Chippendale's designs as well as other contemporary English furniture.

As the cabinetmaker responsible for this commission, Affleck would have produced the chair frames in his own shop. Finishing work, such as carving and upholstery, was contracted out to specialists. By the 1760s, the size and affluence of Philadelphia's upper class supported a large number of carvers and upholsterers. To meet the demands of his clients, Affleck made use of a number of different specialists for one commission. His bill for furniture supplied to General John Cadwalader in 1770 records payments to both James Reynolds and Bernard and Jugiez "for Carving the above." This pair of chairs indicates that he employed at least two different carvers to complete this commission; the carving on one chair was executed by Bernard and Jugiez, whereas the carver of the other chair is unidentified.

Affleck seems to have found considerable demand for upholstered armchairs. A group of four similar chairs, which may have been made for the Penn family, also, can be attributed to Affleck on the basis of their similarity in design and construction to the chairs at the Department of State. A chair with similar arm supports and a serpentine crest rail was made for Thomas Wharton who is known to have patronized Affleck. Another related chair is recorded as being made by Affleck for the Pemberton family. In addition, Affleck was commissioned to make upholstered armchairs for Congress Hall after the national capital moved to Philadelphia; he made a small group