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The lower part of the picture below the borderline has been trimmed where the partial remains of a title are visible.
Samuel Atkins (British, fl.1787-1808) was a British marine painter who contributed to the Royal Academy between 1787 and 1796. From 1796 to 1804 he was in the East Indies, when he returned to England he continued to exhibit until 1808. He worked in oil and watercolour. The watercolour collections of South Kensington and the British Museum have examples of his work.