I love most anything trompe l'oeil but especially one achieved with such a small and simple gesture as this one, which gives the lovely little British seascape a clever twist. The seascape watercolor was actually cut out and mounted to the backing paper, with frame then painted around it, which adds another layer--i.e., was the illusionistic turned corner at the top left corner and pin at lower left a later addition, or was the seascape always intended for this presentation? I suppose we'll never know!
Signed James F. Sowter, 1907. Overall size is 5 7/8" x 6". There is a tiny, perfectly clean tear on the left edge midway down, which would pretty much disappear if taped from the backside.