Together with a related inscription on folio 15 verso of the sketchbook (D07151) describing incident including ‘Milk carriers to Manchester’, Wilkinson associates this subject with the Cheshire bank of the River Mersey. However, adjacent subjects are on the River Trent or the Trent and Mersey Canal south of Derby (folios 14 and 15, D07149, D07150). There is a similar subject on folio 29 (D07165).
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