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This is a distant prospect of Colchester in Essex, taken from a vantage point in the surrounding hills. A wooden cart is parked at the base of a group of trees in the foreground at right. See also Tate D18161, D18166; Turner Bequest CCIX 2, 4a and the watercolour design of Colchester produced for Charles Heath’s Picturesque Views in England and Wales print series (Courtauld Institute Gallery and Tate impressions T04511–T04512).1
Andrew Wilton, J.M.W. Turner: His Life and Work, Fribourg 1979, p.392 no.789.