The intriguing 'FG' stamp has been suggested as that of François Garnier (d.1760), father of the celebrated Pierre Garnier. François Garnier, master cabinetmaker and Parisian merchant, owner of an important boutique in rue du Faubourg Saint-Antoine, employed many apprentices and companions to design fine-made furniture. The attribution of this chest of drawers to Garnier is based on the stylistic specificities which characterize his work, and the presence of the 'FG' stamp. Garnier's late work, in the Louis XV style, is often characterized by the use of marquetry in geometric patterns, as in this chest of drawers. Some pieces by Garnier have been stamped 'FG' while others are stamped 'F. GARNIER', and some of his furniture is marked with both stamps. However, his title of "master and merchant cabinetmaker" is significant, insofar as it suggests that he was not dependent on the clientele of merchants. Nevertheless, it is possible that he used the 'FG' stamp as well as 'F. GARNIER' to differentiate the furniture coming from his workshop from those he sold as a merchant.
For similar examples see Christie's, London, 9 July 2009, lot 76 and Christie's, Paris, 6 November 2015, lot 838.