This is a very rare form that may or may not have been used for sugar. Sugar chests come with a lift top as a defining aspect. Possibly one or two drawers below, and this is an extremely well developed model. We posit the attribution as to location from a notation in the drawer and from confirmation by James Kilvington, a noted dealer with extensive knowledge of Southern furniture.
Of interest is that the dovetails are magnificently executed and reminiscent of Newport work. This was not the work of some country artisan hacking something together. Everything is extremely well thought-out, with floating panel sides, and chamfered floating backboard. We understand the turnings on the feet are a defining feature of Chester County. The Sandwich glass pulls are of the period, and appropriate, though not original. Nor are there extra holes.
This is a very useful small chest, which next to a bed, does a big job, storage-wise.