The subject has been identified as Bridgnorth by Ian Warrell;1 the view is southwards along the valley of the River Severn, with the profile of High Rock on the left and the church towers of St Mary Magdalene’s and St Leonard’s on the skyline at the centre. In the right foreground is a cluster of buildings with a tall chimney, presumably indicating some kind of forge or manufactory. There is possibly a short word inscribed below the chimney, but it is difficult to make out. For other views of Bridgnorth, see under folio 1 recto (D22151).
Ian Warrell, notes from 1993 and later in Tate catalogue files.