This chest is another example of the anomalous furniture that I talked about in In Which My Trousers Catch Alight. Lot 764 in Day 2 of Dreweatts’ The Summer Sale at the end of this month is ostensibly a fairly typical early eighteenth-century walnut-veneered chest of drawers.
Normally the entire chest would be walnut veneered on pine, but Dreweatts state the carcase ends are solid elm (though the drawers, at least, are constructed of pine).
Chests with inconsistent timbers turn up periodically: ‘Walnut’ and ‘mahogany’ chests with visible pine and/or oak carcase ends are not unheard of. Figure 28 in In Which My Trousers Catch Alight is an example of an ‘oak’ chest with pine carcase ends painted to simulate the burr oak drawer fronts.
I may include something along these lines in the book.