John Hubbard Antiques has dated this piece to the Georgian era.
Recent quality black hide tooled in gilt.

Circa 1820
Size: 54.1/4" x 36" x 29.3/4" high
Dealers note: There's much to say about this desk - its probably the smallest 18 drawer desk I've ever seen, but despite its unassuming, dare I say, plain design, it's probably as fine a quality desk, inside and out, that one could ever hope to find. Pull out any drawer and examine the back, bottom or sides, and all you will find is a testament to a fine and meticulous craftsman. The inbuilt quality and attention to detail leads one to say that this is the finest example, in terms of condition, that one could ever dream of in a 200-year old desk.
John Hubbard Antiques has dated this piece to the Georgian era.
You can view the stock and full dealer information on the John Hubbard Antiques Profile Page