Mrs. Lewis Thomas Watson was an only daughter and an heiress. The painting is one of two versions; the other is presumed to be still in the family of her descendants. Even before the first was finished, the second was begun, ordered for or by the sitter’s father. Reynolds charged his standard price of one hundred guineas for each, indicating that both were in great part if not entirely painted by him. The white muslin dress and black satin hat were the height of fashion.
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