The family of William Hude Neilson established itself in New York before the Revolution. His grandfather, also called William, was a prosperous merchant and shipowner, and his father, William, Jr., continued the family business and was a successful executive of marine insurance companies. William H. Neilson, the eldest son of William, Jr., worked as a broker in Wall Street. The subject is represented at the age of about thirty in this portrait. His attire suggests a date of ca. 1840.