An extremely rare mid 18th century carved mahogany child’s chair. The acanthus carved crest rail and splat back with shaped arms, having drop-in seat upholstered in 19th century needlework; on acanthus carved cabriole legs terminating in claw and ball feet with later bar and foot rest.  Standing on original stand with conforming cabriole legs united by turned under-stretchers.
Note: this is better than the example illustrated in ‘The Dictionary of English Furniture’ having finer carving to crest rail and knees as well as being removable from the stand. 
Note: Footrest and bar of later date