Here is another collar for study of workmanship from the Regency era, early 1800's to 1840's period. The beautiful fabric, itself, is a treat as it is so soft and fine. It feels to be cotton but could also be a very fine linen.  The collar is hand stitched with 10 rows of tucks on either side of the front opening.  Then, it is embellished with 2-1/2" wide ruffles. The edge of the ruffles are finished with a set of double pin tucks. Plain fabric is use for back of the collar fitting over the shoulders. On either side at the shoulder/ neck front, a gusset is inserted  for a smooth fit.

The plain collar back is 17" long x 5" wide. The tuckwork on either side of the front is 12" long x 5" wide. Condition is very nice.

At some point in time, a piece of twill tape was stitched to the collar and written in ink a name, offering a clue of the owner. Some of the ink is blurred of the first three letters, however, W. H. James is obvious. The collar came from one of the New England states. My guess possible, New Hampshire or Mass.