One of my local auction houses, Kamelot Auctions is putting up for bid this pair of matching armchairs with unmatching upholstery. I believe that they are accurate with their tentative “Roux?” attribution. You can find these identical chairs in the Dubrow book, “American Furniture of the 19th Century“. Comparative elements are the cabochon crest, the decorative pierced carvings that abut the seat back cushion, the finials and carved arms. See page 162.
These chairs fall into the category of Elizabethan furniture (1850-1870). According to the Cecelia Otto book, “Furniture of the Nineteenth Century”:
In 1850, Andrew Jackson Downing wrote, “Economically considered, Elizabethan furniture has hitherto been more expensive than any other.” It developed in America as a luxury style identifiable by its spiral supports, lavish carving, rich fabric upholstery, and fringe.”