Martin Johann Schmidt, called Kremser Schmidt, attributed to, Study of Ceres and Neptune (possibly as Allegories of Earth and Water)
A figure similar to this Neptune can be found in other paintings by Kremser-Schmitt, compare, for instance the painting "Das Fass der Danaiden" (Strahl Collection, Ljubljana) or "The Judgement of Paris" (Sotheby's Amsterdam, 8.2.1988, lot 7). Cf. Rupert Feuchtmüller: Der Kremser Schmidt 1718-1801, Innsbruck and Vienna 1989, ill. p. 310 and 318.