John Leather at the wheel of a barge. The location is Rowhedge Ironworks where John worked as a draughtsman and surveyor as evident by the leather patches on his elbows. It is probable that work is being done on the rudder as sheerlegs can be seen with the take'll coming down near the main horse. A steam train has just left Wivenhoe and heading towards Colchester and there appears to be a light covering of snow around. The cabin scuttle is closed and the barge is certainly not under way.
Thought to be MIROSA [RG].