J. Palser & Sons, one of the most significant dealers specialising in British watercolours and drawings, was founded in about 1780 by J. Palser (unknown dates). The last partner, Harry Tomkins, died in 1933 and the firm was acquired by G. Douglas Thomson (unknown dates), who carried it on as The Palser Gallery at 27 King Street, London. Tomkins kept a careful record of the substantial number of works by Girtin that passed through the company between 1879 and 1931, as well as other details of exhibitions and sales. These extensive and invaluable notes were transcribed by Thomas Girtin (1874–1960) in 1942 and are now kept with the rest of the Girtin Archive, held by the Department of Prints and Drawings in the British Museum (Girtin Archive, 18); these have been incorporated into the Documents section of this catalogue. The originals are thought to have been destroyed during the Second World War.