Rowlandson travelled to the Netherlands in 1791 – 2 with his friend and patron, the banker Mathew Michell. Among the studies he made in Amsterdam was a drawing of a group of three merchants, which was the model for this print. Although it is not intended to be humorous, Rowlandson cannot resist playing on the stereotype of the Dutch as smokers, which had originated in paintings by Dutch artists such as David Teniers. Probably purchased by Queen Victoria, 1854 Cat. 43